頁籤選單縮合
題名 | 實施作業基礎管理與公司績效之關聯性=Association of Implementing Activity-Based Management with Corporate Performance |
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作者 | 朱炫璉; 高惠松; 李怡穎; Chu, Hsuan-lien; Kao, Hui-sung; Lee, Yi-ying; |
期刊 | 當代會計 |
出版日期 | 20100500 |
卷期 | 11:1 2010.05[民99.05] |
頁次 | 頁1-24 |
分類號 | 494.762 |
語文 | chi |
關鍵詞 | 作業基礎管理; Probit兩階段估計方法; 績效; Activity-based management; Probit two-stage method; Performance; |
中文摘要 | 本研究主要目的為探討國內上市公司實施作業基礎管理(activity-based management)對公司績效之影響。本研究將是否實施作業基礎管理視為內生變數,利用probit兩階段估計方法(probit two-stage method)檢驗實施作業基礎管理對公司績效之影響。研究樣本為179家國內上市公司,研究期間為2005年,資料來源為「台灣經濟新報資料庫」及本研究問卷調查結果。研究結果指出,採行作業基礎管理之公司較未採行之公司有較佳的市場及會計績效。本研究結果除以較嚴謹的實證分析彌補相關文獻之不足外,亦可提供實務界評估是否實施作業基礎管理之參考。 |
英文摘要 | The objective of the study is to investigate the effects of implementing activity-based management (ABM) on company performance in Taiwan. We account for the endogeneity of implementing ABM and use the probit two-stage method to examine the effects of ABM on company performance. The sample covers 179 listed companies in 2005. Data were obtained from TEJ data base and questionnaires collected by the study. We found companies that implemented ABM performed better than those companies that did not. The study not only uses a more appropriate approach to rich the insufficiency of prior literature, but also offers lessons for managers when they consider implementing ABM. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。