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題 名 | 部門依存關係影響管理會計系統之研究=Impacet of Department Interdependency on Management Accounting Systems |
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作 者 | 鍾紹熙; 伍珮瑄; | 書刊名 | 美和技術學院學報 |
卷 期 | 22:2 2003.09[民92.09] |
頁 次 | 頁225-237 |
分類號 | 494.74 |
關鍵詞 | 部門依存關係; 管理會計系統; 組織結構; 工作不確定性; 目標衝突; Organizational structure; Task uncertainty; Object confliction; Management accounting system; Departmental interdependence; |
語 文 | 中文(Chinese) |
中文摘要 | 隨著臺灣加入世界貿易組織,企業將面臨激烈的市場競爭,從而追求包括產品顧客化之行銷策略、生產彈性化之生產策略以及技術升級等都將成為企業未來生存與永續發展的方針,伴隨著追求這些策略侑科技升級之同時,企業將面臨組織結構及資訊系統之必要調整,其生產與行銷部門間關係將因工作設計的不同而改變,為有效管理部門間關係改變而改變的產品設計及生產流程,企業需要一套複雜的資訊系統以確保生產工作能順利進行。管理會計系統(MAS)此時扮演一個重要角度,它可以提供複雜資訊以協助部門間互相協調及制訂適當決策。本研究以實地深入訪談及問卷調查之統計量化研究為研究分析方法並以國內南部製造業為抽樣問卷對象,企圖由生產及行銷部門間生產流程的互動關係,探討兩部門間不同依存程度而影響MAS的內容及重要性。本研究證實部門依存程度愈大,則影響管理會計系統之程度感大,就個別部門認為管理會計系統對其部門重要性而言,本研究發現行銷部門偏重適時系統與完整系統,而生產部門偏重適時系統與彙總系統,顯示適時系統所具備提供適時資訊的特或,確實佐證廠商在目前科技時代資訊瞬息萬變,非有一套能侑時提供資訊的管理會計系統不可。 |
英文摘要 | The purpose of this study is to examine the implications of the design of management accounting systems when firms pursue policies such as customization and production flexibility as a strategic priority. The challenge for management becomes one of satisfying the information needs of departments as well as co-ordinating the workflows among functional subunits that have become highly interdependent. Management accounting system can play an important role in this situation. They can be designed to provide more sophisticated information that will not only facilitate decision making within departments but also facilitate co-ordination between functional departments. This study employs questionnaire survey for quantitative analysis as the research method to explore the level of departmental interdependence and the relationship between departments that affect the contents of management accounting systems. |
本系統中英文摘要資訊取自各篇刊載內容。