企業組織、管理會計資訊系統、人員參與對成本抑減績效的影響－臺灣上市企業之實證研究

Cost Reduction Performance Affected by Organizations, Managerial Accounting Information Systems and Personnel participation-An Empirical Study of Taiwan Industries

10.6736/JPSR.200506_2(1).0002

李超雄(Chao-Hsiung Lee)

分權化組織 ； 管理會計資訊系統 ； 人員參與 ； 成本抑減績效 ； Organizational authorization ； Managerial accounting information systems ； personnel participation ； cost-reduction performance

績效與策略研究

2卷1期（2005 / 06 / 01）

19 - 37

繁體中文

企業為求於市場中維持競爭的優勢，致力於成本管理制度的改革與產品生產的合理化。筆者首次針對國內約850家企業所作之實況調查之內容將對於國內企業的組織型態、管理會計制度之適用、產能效率、員工之績效評估以及該企業與零件供應商之關係等項目中製作問題。問卷以質性答案為主。 此研究將自組織結構、管理會計資訊系統、成本管理、人員參與及環境不確定性等構面與組織績效之間進行logistics回歸分析。 結果顯示，企業的組織形態、會計資訊及時性、設計部門參與成本分配對成本抑減的績效產生影響。(1)分權化組織型態將有助於成本抑減之相關活動的實施。(2)管理會計資訊系統的豐富性亦對成本抑減績效有正面影響。(3)部門成員的參與成本決策有助於成本抑減績效的達成。

Maintaining a dominant position in the competitive market, companies should concentrate the cost management and manufacturing rationalization. In this research, the author will investigates the situations of Taiwan industries in implementing the strategic cost management techniques by survey. The 850 companies listed in Taiwan Stock Exchange will be surveyed. This survey is designed and focused on he comparison analysis of organizational adaptation, production efficiency, and personnel performance measurement. The empirical results indicate that cost reduction performance is affected by organizational authorization, usefulness of managerial accounting information systems, personnel participation in budgeting and environmental uncertainty. Firstly, cost-reduction activities could be implemented effectively and efficiently under organizational authorization; Secondly, information from managerial accounting systems could affect positively the cost reduction performance; the last, personnel participation in cost-budgeting could be helpful in achieving cost-reduction performance.

1. Lee, C, H.(2004)。Interdepartmental Interaction Effects on Cost Reduction Performance in Product Development Organizations-Empirical Research in Japanese Industries。Journal of Management，21(4)，515-530。
   連結：
2. 楊錦文(2002)。VA/VE在目標成本制的應用。品質月刊，38(7)，98-106。
   連結：
3. Alnestig, P.,Segerstedt, A.(1996).Product costing in ten Swedish manufacturing companies.International Journal of Production Economics,46-47,441-457.
4. Amburgey, T. L.,Dacin, T.(1994).As the left foot follows the right? The dynamics of strategic and structural change.Academy of Management Journal,37(6),427-452.
5. Anderson, S. W.,Hesford, J. W.,Young, S. M.(2002).Factors influencing the performance of activity based costing teams: a field study of ABC model development time in the automobile industry.Accounting, Organizations and Society,27,195-211.
6. Armstrong, P.(2002).The costs of activity-based management.Accounting, Organizations and Society,27,99-120.
7. Arnold, V.,Sutton, S. G.(1997).Behavioral Accounting Research: Foundations and Frontiers.FL:AAA.
8. Besterfield, D. H.,Besterfield-Michna, C.,Besterfield, G. H.,Besterfield-Sacre, M.(1999).Total Quality Management.Prentice Hall, Inc.
9. Blanchard, K.,Carlos, J. P.,Randolph, A.(1996).Empowerment Takes more than a Minute.Harvard Management Service, Inc.
10. Bonner, S. E.,Sprinkle, G. B.(2002).The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research.Accounting Organizations and Society,27,303-345.
11. Busch, T.(1998).Attitudes towards management by objectives: An empirical ninvestigation of self-efficacy and goal commitment.Scandivan Journal of Management,14(3),289-299.
12. Cagwin, D.,Bouwman, M. J.(2002).The association between activity-based costing and improvement in financial performance.Management Accounting Researchz,13,1-29.
13. Campbell, D. T.,Gingrich, K. F.(1986).The interactive effects of task complexity and participation on task performance: A field experiment.Organizational Behavior and Human Decision Process,Oct,162-180.
14. Chenhall, A. D.,Landfield-Smith, K.(1998).The relationship between strategic priorities, management techniques and management accounting: An empirical investigation using a systems approach.Accounting, Organizations and Society,23(3),243-264.
15. Chenhall, R. H.(1997).Reliance on manufacturing performance measures, total quality management and organizational performance.Management Accounting Research,8,187-206.
16. Chenhall, R. H.,Morris, D.(1986).The impact of structure, environment, and interdependence on the perceived usefulness of management accounting system.The Accounting Review,61,16-35.
17. Child, J.(1984).Organization.New York:Harper & Row.
18. Choe, J. M.(1998).The effects of user participation on the design of accounting information systems.Information & Management,34,185-198.
19. Chopra, S.,Meindl, P.(2001).Supply Chain Management: Strategy, Planning, and Operation.Prentice Hall, Inc.
20. Daniel, S. J.,Reitsperger, W. D.,Gregson, T.(1995).Quality Consciousness in Japanese and U.S. Electronics Manufacturers.Management Accounting Research,6,367-382.
21. Euske, K. J.,Lebas, M. J.,Mcnair, C. J.(1993).Performance Measurement in an International Setting.Management Accounting Research,4,275-300.
22. Fullerton, R. R.,McWatters, C. S.(2002).The role of performance measures and incentive systems in relation to the degree of JIT implementation.Accounting, Organizations and Society,27,711-735.
23. Gul. F. A.(1991).The effects of managerial accounting systems and environmental uncertainty on small business manager's performance.Accounting and Business Research,22,57-61.
24. Jermias, J.,Gani, L.(2004).Integrating business strategy, organizational configurations and management accounting systems with business unit effectiveness: A fitness landscape approach.Management Accounting Research,15,179-200.
25. Johnson, G.(1987).Strategic Change and the Management Process.Basil Blackwell.
26. Lau, C. M.,Low, L. C.,Eggleton, I. R. C.(1995).The impact of reliance on accounting performance measures on job-related tension and managerial performance: Additional evidence.Accounting, Organizations and Society,20(5),359-381.
27. Lawler III, E. E.(1996).From the Ground up-Six Principles for Building the New Logic Corporation.Jossey-Bass.
28. Mauldin, E. G.,Ruchala, L. V.(1999).Towards a meta-theory of accounting information systems.Accounting, Organizations and Society,24(4),317-331.
29. Mia, L.(1993).The role of MAS information in organizations: An empirical study.British Accounting Review,25,269-285.
30. Mia, L.,Chenhall, R. H.(1994).The usefulness of management accounting systems, functional differentiation and managerial effectiveness.Accounting, Organizations and Society,19(1),1-13.
31. Mia, L.,Clarke, B.(1999).Market competition, management accounting systems and business unit performance.Management Accounting Research,10,137-158.
32. Miles, R. E.,Creed, W. E. D.(1995).Organizational forms and managerial philosophies: A descriptive and analytical review.Research in Organizational Behavior,17,333-372.
33. Nouri, H.,Parker, R. J.(1998).The relationship between budget participation and job performance: The roles of budget adequacy and organizational commitment.Accounting, Organizations and Society,23(5-6),467-483.
34. Porter, M. E.(1985).Competitive Advantage.New York:Free Press.
35. Ranson, S.,Hinings, B.,Greenwood, R.(1980).The structuring of organizational structures.Administrative Science Quarterly,25,1-17.
36. Renn, R. W.(1998).Participation effect on task performance: Mediating roles of goal acceptance and procedural justice.Journal of Business Research,41,115-125.
37. Salafatinos, C.(1996).Modelling resource supply and demand: Expanding the utility of ABC.International Journal of Production Economics,43(1),47-57.
38. Scott, T. W.,Tiessen, P.(1999).Performance measurement and managerial teams.Accounting, Organizations and Society,24,263-285.
39. Stashevsky, S.,Elizur, D.(2000).The effect of quality management and participation decision-making on individual performance.Journal of Quality Management,5,53-65.
40. Subramaniam, N.,Mia, L.(2003).A note on work-related values, budget emphasis and managers' organisational commitment.Management Accounting Research,14(4),389-408.
41. Wilkinson, J. W.(1989).Accounting Information Systems: Essential Concepts and Applications.John Wiley & Sons, Inc.
42. 王平心、楊敏(2002)。作業基礎成本制計算對人力資源管理影響的探討。管理會計，60，72-81。
43. 吳怡銘(2002)。明門實業－導入ABCM提升績效管理。能力雜誌，554，40-47。
44. 吳琮璠(1996)。透視作業流程 反應作業績效－作業基礎成本觀念在物流業之應用方法與實例。會計研究月刊，124，20-29。
45. 李建華(1999)。策略性成本管理與目標成本制度。今日會計，75，2-9。
46. 李超雄、門田安弘(2000)。原価企画に及ぼすサプライヤー関係の効果に関する実証的研究。管理會計學，8(1-2)，119-137。
47. 李超雄、門田安弘(2000)。製品開発組織における目標原価の設定法と配分の権限に関する研究。經營行動科學，13(3)，169-178。
48. 杜玉振、王淑芬、劉春榕(2001)。作業基礎成本制應用於晶圓代工廠之個案研究。今日會計，85，12-32。
49. 周雅慧、邱粲興(1995)。中小企業組織及人力運用的新契機。臺經月刊，18(7)，76-81。
50. 林文雄(1997)。目標成本法=Target Costing。管理會計，41，1-9。
51. 倪豐裕、蘇志泰(2001)。知覺環境不確定性、任務不確定性、組織分權對知覺管理會計系統有用性的影響效果。管理與系統，8，147-168。
52. 張尚寬(1990)。企業組織活性化之實踐。中小企業發展，29，36-39。
53. 戚樹誠、李長貴(1995)。企業組織員工參與之實證研究。管理科學學報，12，387-408。
54. 楊清溪、廖益興(1999)。目標成本制度實施問題與改革方法之實證研究－以國瑞汽車公司為例。管理會計，50，16-37。