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題名:以平衡計分卡與作業基礎成本制度觀點探討ECFA下基隆港競爭力提升指標
書刊名:品質學報
作者:林文晟姚蕙芸
作者(外文):Lin, Wen-chengYau, Hwey-yun
出版日期:2012
卷期:19:2
頁次:頁185-205
主題關鍵詞:兩岸經濟合作架構協議平衡計分卡作業基礎成本預算制度層級程序分析法Economic Cooperation Framework AgreementECFABalanced ScorecardBSCActivity-Based CostActivity-Based BudgetingABCABBAnalytic Hierarchy ProcessAHP
原始連結:連回原系統網址new window
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  • 被引用次數被引用次數:期刊(2) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:2
  • 共同引用共同引用:587
  • 點閱點閱:55
臺灣是一個海島國家,港口在經濟環境中扮演著更重要的角色,亞太地區將是21世紀經貿發展的重心,目前政府擬與中國大陸簽訂「兩岸經濟合作架構協議」,簡稱為Economic Cooperation Framework Agreement(ECFA),乃因全球區域經濟整合蔚為趨勢,臺灣若無法參與經貿協定,出口競爭力勢必大幅削弱。基隆港在政府推動ECFA架構下若沒有建立一套績效管理制度將無法扮演兩岸直航關鍵角色。平衡計分卡(Balanced Scorecard)乃是所發展的最佳策略性績效管理工具;而作業效率的評估和港埠費率的訂定均要有正確的成本資訊做為依據,但現行港埠會計制度無法提供適當資訊。過去研究為雖有探討國際港埠競爭力的研究,然大都偏向於競爭力之評比與策略的研擬,鮮少有效整合策略管理工具作業基礎成本制度(activity-based costing systen, ABC)與平衡計分卡(Balanced Scorecard, BSC)之擬定。本研究第一階段以BSC為觀點建構基隆港提升競爭之績效指標10項,再以因素分析彙整出三個基隆港之長期策略目標,第二階段以Saaty(1980)提出的層級程序分析法(Analytic HierarchyProcess, AHP)計算基隆港長期策略與各績效衡量指標的權重,進而建立一套能與ABC結合之提升基隆港競爭力依據。故本研究擬運用層級程序分析法結合作業基礎成本制度與平衡計分卡,為基隆港設計一套可提供較適當之成本資訊的作業基礎成本制度,使其指標與策略目標能吻合,最終提升基隆港的競爭力。
The economy of Taiwan heavily depends on sea transportation. Port planning and development are related to trade growth and changes in the industrial structure. The government will sign "Economic Cooperation Framework Agreement (ECFA)" with China, it would be affect the economic development. Keelung Harbor, located in northern Taiwan and built in 1886, is the second largest commercial port in Taiwan. Keelung Harbor's container throughput was 2,108K TEUs in 1996, but it decreased to 2,055K TEUs in 2008. Due to the competitive environment, Keelung Harbor must pay more attention to operational efficiency and devise an overall performance evaluation. Balanced Scorecard (BSC) is a system of performance evaluation; Activity-Based Budgeting (ABB) follows the organization's need to budget. The two systems can help a firm reach the performance target that BSC sets. In order to evaluate the overall performance of Keelung Harbor, the authors designed an evaluation system integrating balanced scorecard with activity-based budgeting to control cost and set the achievement rate of target performance through the two systems. The results of this study indicate that an organization's target and resources can be integrated by employing the BSC and the ABB systems. The results of the study can be applied to Keelung Harbor stevedoring and warehousing operations in order to improve their operations and to become a guide to other ports as well. The determination of a port's needs could be obtained using Analytic Hierarchy Process (AHP) methods.
期刊論文
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2.McMahon, J.、Harvey, R.(2007)。The effect of moral intensity on ethical judgment。Journal of Business Ethics,72(4),335-357。  new window
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4.Rotch, W.(1990)。Activity-Based Costing in Service Industries。Journal of Cost Management,4(2),4-14。  new window
5.Slack, B.(1985)。Containerization, Inter-port Competition and Port Selection。Maritime Policy & Management,12(4),293-303。  new window
6.Johnson, Scott D.(1998)。Identification and Selection of Environmental Performance Indicators: Application of the Balanced Scorecard Approach。Corporate Environmental Strategy,5(4),34-41。  new window
7.丁吉峰、梁金樹(20031000)。從動態資源管理之觀點探討臺灣地區港埠經營策略與發展策略。海運研究學刊,15,15-38。new window  延伸查詢new window
8.蕭丁訓、林光、張志清、陳基國(20051200)。由上海港的發展看臺灣港口的競爭策略。航運季刊,14(4),85-107。new window  延伸查詢new window
9.Cooper, R.、Kaplan, R. S.(1988)。How Cost Accounting Distorts Product Costs。Management Accountings,69(10),20-27。  new window
10.Needy, K. L.(2003)。Implementing activity-based costing systems in small manufacturing firms: A field study。Engineering Management Journal,15(1),3-10。  new window
11.周文生(20020300)。灰色關聯分析應用於計程車服務品質績效指標擷取之研究--以臺北市品牌無線電計程車為例。運輸學刊,14(1),87-106。new window  延伸查詢new window
12.Saaty, Thomas L.(1990)。How to make a decision: the analytic hierarchy process。European Journal of Operational Research,48(1),9-26。  new window
13.Kaplan, Robert S.、Norton, David P.(1992)。The Balanced Scorecard: Measures That Drive Performance。Harvard Business Review,70(1),71-79。  new window
14.鄧振源、曾國雄(19890700)。層級分析法(AHP)的內涵特性與應用。中國統計學報,27(7),13767-13786。new window  延伸查詢new window
15.吳青松、石素娟(2007)。以AHP群體決策法選擇企業在特定區位之進入模式。交大管理學報,27(1),195-219。new window  延伸查詢new window
16.周齊武、吳安妮、李惠娟、袁麗薇(2002)。由過時成本系統之徵兆淺探臺灣企業成本制度之現況。會計研究月刊,197,129-136。  延伸查詢new window
17.周齊武、吳安妮、李惠娟、袁麗薇(2002)。由過時成本系統之徵兆淺探臺灣企業成本制度之現況。會計研究月刊,198,107-111。  延伸查詢new window
18.Brown, R. E.、Myring, M. J.、Gard, C. G.(1999)。Activity-based costing in government: possibilities and pitfalls。Public Budgeting & Finance,19(2),3-21。  new window
19.J. Ellis-Newman(2003)。Activity-based costing in user services of an academic library。Library Trends,51(3),333-348。  new window
20.Greene, J. K.、Metwalli, A.(2001)。The impact of activity based cost accounting on health care capital investment decisions。Journal of Health Care Finance,28(2),50-64。  new window
21.Holt, T.(2001)。Developing an activity-based management system for the army medical department。Journal of Health Care Finance,27(3),41-46。  new window
22.Hussain, M.、Gunasekaran, A.(2001)。Activity-based cost management in financial services industry。Managing Service Quality,11(3),213-226。  new window
23.Jones, R. L.(1998)。Activity-based costing (ABC) in army garrisons。Armed Forces Comptroller,43(4),11-14。  new window
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26.Lin, W. C.、Yahalom, S.(2009)。Target performance management for an international shipping harbor: an integration activity-based budgeting with a balanced scorecard approach, the case of Keelung Harbor。African Journal of Business and Management,3(9),453-462。  new window
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28.Matthew, J.、Miller, T.(1998)。A framework for integrating activity-base costing and the balanced scorecard into the logistics strategy development and monitoring process。Journal of Business Logistics,19(2),131-154。  new window
研究報告
1.張志清(2007)。基隆港未來競爭與發展策略 (計畫編號:95WFA2000326)。  延伸查詢new window
學位論文
1.張育維(1998)。航空公司服務品質評估之研究(碩士論文)。國立成功大學。  延伸查詢new window
2.高惠松(2001)。平衡計分卡之規劃與設計--以基隆港務局為例(碩士論文)。國立海洋大學。  延伸查詢new window
3.郭倫(1999)。作業基礎預算制度之設計與實施過程-以國內某銀行信用卡部門爲研究對象(碩士論文)。國立政治大學。  延伸查詢new window
4.張徐錫(2001)。東亞地區主要貨櫃港SWOT分析量化模式構建之研究(碩士論文)。國立海洋大學。  延伸查詢new window
5.丁吉峰(1997)。貨櫃碼頭營運作業績效評估之研究--多準則評估之應用(碩士論文)。國立海洋大學,基隆。  延伸查詢new window
6.周聰佑(1995)。航運公司經營績效多準則評估模式之研究(碩士論文)。國立海洋大學。  延伸查詢new window
7.王榮祖(2001)。運輸產業營運績效評估架構之建立及其應用之研究-以公路客運業與國內線航空運輸業為例(博士論文)。國立交通大學。new window  延伸查詢new window
8.江孟緝(2002)。作業基礎成本制度之探索-以硏究K醫院爲例(碩士論文)。中原大學。  延伸查詢new window
9.劉彥承(2004)。平衡計分卡與作業基礎預算制度結合之研究-以基隆港務局為例(碩士論文)。國立臺灣海洋大學。  延伸查詢new window
圖書
1.Saaty, T. L.(1998)。The Analytic Hierarchy Process: Planning, Priority Setting, Resource Allocation。New York:McGraw-Hill International Book Co.。  new window
2.Kaplan, Robert S.、Norton, David P.(1996)。The Balanced Scorecard: Translating Strategy into Action。Boston:Harvard Business School Press。  new window
 
 
 
 
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