頁籤選單縮合
題名 | 我國汽車輪胎業策略成本分析之比較研究--以股票上市公司為例=Strategic Cost Analysis of Tire-Manufacturing Enterprises in Taiwan: A Case Study of Listing Companies |
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作 者 | 陳渭淳; | 書刊名 | 中原學報 |
卷期 | 27:2 1999.06[民88.06] |
頁次 | 頁49-63 |
分類號 | 485.31 |
關鍵詞 | 策略成本分析; 價值鏈; 自由現金流量; Strategic cost analysis; Value chain; Free cash flow; |
語文 | 中文(Chinese) |
中文摘要 | 企業如何創造有效的競爭優勢,甚而建立持續性競爭優勢,以獲取更高的利潤, 及追求更長期性的發展,是目前企業經營最更要的課趨。近年來發展策略成本管理,以價值 鏈作為分析競爭優勢的核心方法, 認為企業要比競爭對手具備較低的成本或較高的品質,須 靠創造價值的活動來取得。然而價值鏈僅是概念性架構,在實務上無法貿際運用,因為競爭 者成本結構數據之取得困難,木研究嘗試利用公開揭露之數據,加以轉化,使其符合策略成 木分析之需。結論顯示: 即使競爭者數據往往列為機密,難以蒐集,但透過公關揭露的資訊 ,仍可將其會計數據轉化並連結價值鏈架構來分析,即可適用於策略性成本分析,因此不但 能使概念性的價值鏈分析找到適用的實證分析工具,並亦擴充了會計資料的使用範圍。 |
英文摘要 | The quest to gain and sustain competitive advantages in order to produce higher profits and seek for long-term survival in enterprises has currently been receiving most attention. In recent years, strategic management studies develop the value chain model to analyze the determinants of competitive advantages revealing that an enterprise can achieve lower costs or a superior quality position vis-a-vis competitors by actively undertaking value-added activities. However, the value chain analysis merely remains a conceptual framework and cannot be applied to the real operations of business because of the difficulty in obtaining the cost data of competitors. The present paper integrates public known accounting information and value chain analysis to develop a useful mechanism for strategic cost analysis. The conclusion reveals that even the cost data of competitors are always kept in confidence and are hardly obtainable, by using the disclosed information and integrating such accounting data with the value chain framework, it can develop to an applicable strategic management analysis. Therefore, it not only finds a practical mechanism for the conceptual value chain analysis, but also enlarge the scope for the application of accounting information. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。