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    請使用永久網址來引用或連結此文件: https://ir.lib.ncu.edu.tw/handle/987654321/98148


    題名: 影視產業成本管控策略分析 -以電視訪談節目為例;The Cost Control Strategy Analysis of the Film and Television Industry: A Case Study of Television Talk Shows
    作者: 鄭盈盈;Cheng, Ying-Ying
    貢獻者: 會計研究所企業資源規劃會計碩士在職專班
    關鍵詞: 成本管理;電視訪談節目;影視產業;預算編列;製作流程;策略模型;Cost management;television talk show;production strategy;digital media;media industry;AI integration
    日期: 2025-08-16
    上傳時間: 2025-10-17 12:25:44 (UTC+8)
    出版者: 國立中央大學
    摘要: 隨著數位科技快速演進與觀眾收視習慣的碎片化,影視產業正面臨劇烈變動與競爭壓力,傳統電視節目製作亦不例外。特別是在OTT平台崛起、廣告結構重組與製作預算壓縮的情況下,節目製作單位不僅須提升內容創新力,更須面對嚴峻的成本控管挑戰。本研究聚焦於電視訪談節目,分析其在製作流程中所面臨的成本控管問題與實務對應策略。
    本研究透過半結構式深度訪談法,訪談四位具有豐富製作管理經驗的業界從業者,分析其在節目預算編列、資源調度、人力配置與拍攝執行等環節中的經驗與做法。研究結果顯示,成本控管已不僅為財務技術問題,而是涉及組織制度、跨部門溝通與流程彈性的整合性挑戰。研究亦發現,節目類型、製作規模與組織背景對成本策略有顯著影響。
    本研究最終提出一套具操作性與彈性之成本管理策略模型,涵蓋制度化管理、資源共享與技術協作三大構面,作為業界未來精準預算管理與製作流程優化之參考依據。期望能為電視訪談節目之製作單位提供具體策略指引,亦填補學術界對非劇情節目成本控管議題之研究缺口。
    ;The film and television industry is undergoing a transformative shift driven by digital disruption and the diversification of audience viewing habits. Traditional television production faces mounting challenges due to the rise of OTT platforms, restructuring of advertising models, and increasing expectations for high-quality, low-budget, and fast-paced content. Among various genres, talk shows, despite their relatively simplified production format, involve complex cost structures due to their high broadcast frequency, rapid content turnover, and intensive resource integration.
    This study focuses on cost control strategies in the production of television talk shows. Through in-depth interviews with four experienced producers from different organizational settings and analysis of pricing documents from Taiwan Public Television Service and SETTV, the research identifies key cost components, recurring challenges, and practical strategies adopted by the industry. Findings reveal that effective cost control is not solely a matter of financial management, but also requires integrated planning, human-machine collaboration, and organizational coordination.
    Based on empirical data, this study proposes a flexible and applicable strategic framework for cost management. It highlights three core pillars: institutionalized workflow management, interdepartmental resource sharing, and the strategic integration of digital technologies such as AI. The research aims to contribute both to academic literature and to the practical enhancement of cost-efficiency in non-fiction television production.
    顯示於類別:[企業資源規劃(ERP)會計碩士在職專班] 博碩士論文

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