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題名 | 製造技術水準對參與式預算制度與部門績效關係影響之研究=The Effect of Manufacturing Technology Level on the Relationship between Paticipative Budgeting and Departmental Performance |
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作者 | 倪豐裕; 祝道松; 張瑞當; | 書刊名 | 中山管理評論 |
卷期 | 6:2 民87.夏 |
頁次 | 頁387-407 |
分類號 | 494.74 |
關鍵詞 | 預算參與; 產品標準化; 製程自動化; 部門績效; Budgetary participation; Product standardization; Process automation; Departmental performance; |
語文 | 中文(Chinese) |
中文摘要 | 管理會計控制系統中的預算制度是企業普遍使用的管理工具之一,預算循環是否有效地執行,固然有賴於完善的制度設計,但是預算目標的設定過程以及預算結果運用的方式也都會影響到預算制度所能發揮的效能,所以對於預算制度行為面的探討是相當值得研究的課題。在探討影響績效提昇的因素當中,預算參與程度的高低是重要的影響因素之一,然而兩者之間的關係,按先期實證研究的結果,未必有一致性的見解,加以企業所處的產業環境、製造技術水準,亦使得兩者關係更形複雜。 本研究乃以國內製造業的156位經理人為研究對象,探討在不同的製造技術水準下,對預算參與制度與績效關係的影響。資料分析的方法採用含乘積項的調節複迴歸模式以檢定產品標準化、製程自動化對預算參與和部門績效間的調節關係,研究結果顯示產品標準化對預算參與和部門績效的關係具有調節效果,在高(低)標準化下,搭配低(高)預算參與對部門績效具有提昇效果。而製程自動化對預算參與和部門績效間的影響,在統計上則未有調節的效果。 |
英文摘要 | The budgetary system in the management accounting control system is one of the most prevailing management tools in business operations. Indeed, for the budgeting cycle to work effectively, it depends on a well-designed budgetary system. But participation in the budget goal setting and the way budget results are used will also affect the effectiveness of the budgetary system. Therefore, it is worthwhile to study the behavioral aspects of a budgetary system. In studying the factors that affect the increasing of departmental performance, budgetary participation is one of the important factor. However, according to the results of the empirical studies in the existing accounting literature, the relationship between the two variables has not been consistent. In addition, the industrial environments and technological levels combine together to make the relationship more complicated. This study was to investigate the effect of different manufacturing technology levels on the relationship between participative budgeting system and departmental performance. The subjects were 156 production managers of manufacturing companies in Taiwan. The moderated regression model was used for data analysis. The results indicated that product standardization moderated the relationship between budgetary participation and departmental performance, a high (low) budgetary participation was associated with performance in situations of low (high) product standardization. But process automation had no moderating effect on the relationship between budgetary participation and departmental performance. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。