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題名 | 多國籍企業預算制度之路--臺灣資訊科技業個案研究=The Way of Budgeting Systems in Multinationals: Case Studies of Taiwanese Information Technology Firms |
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作者 | 黃振豊; Huang, Cheng-li; |
期刊 | 淡江人文社會學刊 |
出版日期 | 20010900 |
卷期 | 8 2001.09[民90.09] |
頁次 | 頁27-53 |
分類號 | 494.78 |
語文 | chi |
關鍵詞 | 多國籍企業; 預算制度; 領導型態; 情境因素; MNCs; Budgeting systems; Leadership styles; Situational factors; |
中文摘要 | 企業之預算制度不僅與其領導型態息息相關,而且必須契合其特有之情境。不同之企業,其預算制度可能呈現不同之內容及重點,尤其是跨越文化之多國籍企業。究竟這些企業如何在其特有之情境中,運用不同之預算制度,以掌握其整體企業之經營,令人頗感興趣。本研究屬一探索性個案研究,旨在探討多國籍企業個案之預算制度差異,並探索其預算制度如何契合其領導型態及情境。為降低產業因素及規模之影響,本研究兩個規模相當之個案均選自資訊科技產業。 本研究主要發現有二,首先是領導型態明顯地影響個案之預算制度及其情境因素,包括組織結構及產品特性,個案之領導人開創情境並導引預算制度之運作。其次,其情境因素,包括組織結構及產品特性,又轉而明顯地影響個案之預算制度。 |
英文摘要 | A budgeting system not only has a close relationship with the firm’s leadership style but also needs to fit its situation. Different firms may show different contents and focuses in their budgeting systems, especially in cross-cultural multinational firms. What is of interest is how these firms use budgeting systems to manage the whole company. This study is an exploratory research of case studies. The main purposes of this study are to probe the budgeting systems of multinational firms chosen in this research and to explore how the budgeting systems fit their leadership styles and situations. In order to decrease the influences due to different industries and sizes, two comparable cases in size are chosen from the information technology industry. The main findings of this study are, firstly, that the leadership style significantly influences the budgeting systems used by the two firms and their situational factors, including organizational structure and product development. The leaders create their situational environments and induce suitable budgeting systems. Secondly, situational factors, including organizational structure and product characteristics, have significant influences on a multinational firm’s budget systems. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。