| 摘要: | 預算制度與企業績效：台灣上市伺服器代工企業之個案研究
摘要
預算制度是當代企業管理的核心工具之一，不僅具有財務管理的重要性，也是企業經營規劃的重要手段，因此，管理者對預算的參與程度，亦是企業評估管理者績效的重要參考指標之一。
過往之研究雖藉由問卷等研究方法證明管理者對預算的參與程度和管理績效間具有正向顯著關係，但未有財務面的量化數據支持；故本研究以台灣上市伺服器代工產業的A公司為研究個案，以其營業利潤衡量管理績效，並定義實際發生收入/費用與其預算數差異為「管理者對預算參與程度」之代理變數，進而探究其預算參與程度對管理績效的影響。
本個案之研究結果及對公司提出之營運建議分述如下。首先，A公司若能有效降低材料成本，對公司營業利潤將有正向影響，其迴歸分析結果大致與假說預期一致。其次，增加銷貨收入能提升公司營業利潤，但若實際收入與預估收入間偏離越大時，將對營業利潤產生負向影響並降低營業利潤預測的準確性，因此，銷售部門應確保預估收入的準確度，並嘗試設立較高的預算目標並努力達標，進而提升公司營業利潤。第三，在製造與營業費用方面，迴歸分析結果僅部分顯著並且出現較多與預期相反之結果，顯示管理者對於預算的掌控及實際費用的分配上仍需加強。最後，由於部門管理者對預算的掌控影響公司營業利潤及其預測，公司或可將其作為評估管理者績效的參考指標之一，並進行相關培訓，以提高其預算管理能力。
關鍵詞：管理者參與預算、管理部門之預算實施狀況、預算掌控程度
;Budgeting Systems and Corporate Performance: A Case Study of Taiwan′s Listed Server Manufacturing Companies
Abstract
The budgeting system is one of the core tools in contemporary corporate management, serving not only as a vital aspect of financial management but also as a crucial means of business planning. Therefore, the level of managers′ involvement in budgeting is also a key reference indicator for evaluating managerial performance.
Although previous studies have demonstrated a significant positive relationship between managers′ involvement in budgeting and management performance through survey methods, they lack quantitative financial data support. This study takes Company A, a listed server manufacturing company in Taiwan, as a case study. It measures management performance by operating profit and defines the variance between actual and budgeted revenues/expenses as the proxy variable for "managers′ involvement in budgeting," thereby exploring its impact on management performance.
The research findings and operational recommendations for the company are summarized as follows. Firstly, if Company A can effectively reduce material costs, it will positively impact the company′s operating profit, with regression analysis results largely aligning with the hypothesis. Secondly, increasing sales revenue can enhance the company′s operating profit. However, if the deviation between actual and estimated revenues is large, it will negatively affect operating profit and reduce the accuracy of profit forecasts. Therefore, the sales department should ensure the accuracy of revenue estimates, set higher budget targets, and strive to meet them to improve the company′s operating profit. Thirdly, in terms of manufacturing and operating expenses, the regression analysis results are only partially significant and often contrary to expectations, indicating that managers need to strengthen their control over budgets and the allocation of actual expenses. Finally, since the control of budgets by departmental managers affects the company′s operating profit and its forecasting, the company could consider using this as a reference indicator for evaluating managerial performance and provide relevant training to enhance their budget management capabilities.
Keywords: Managers′ participation in budgeting、Implementation Status of Budgeting、Budget control |
