臺灣人文及社會科學引文索引資料庫系統

:::

詳目顯示

回上一頁
第 1 筆 / 總合 1 筆   第一頁 上一頁 下一頁 最後一頁
/1頁
題名：實施作業基礎管理與公司績效之關聯性
書刊名：當代會計
作者：朱炫璉 引用關係／高惠松 引用關係／李怡穎
作者(外文)：Chu, Hsuan-lien／Kao, Hui-sung／Lee, Yi-ying
出版日期：2010
卷期：11:1
頁次：頁1-24
主題關鍵詞：作業基礎管理；Probit兩階段估計方法；績效；Activity-based management；Probit two-stage method；Performance
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(1) 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:1
  • 共同引用共同引用:0
  • 點閱點閱:22
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。
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.
期刊論文
1.Ittner, C. D.、Lanen, W. N.、Larcker, D. F.(2002)。The association between activity-based costing and manufacturing performance。Journal of Accounting Research，40(3)，711-726。  new window
2.Libby, Theresa、Waterhouse, John H.(1996)。Predicting Change in Management Accounting Systems。Journal of Management Accounting Research，8，137-150。  new window
3.Kennedy, T.、Affleck, J.(2001)。The impact of activity-based costing techniques on firm performance。Journal of Management Accounting Research，13，19-45。  new window
4.Bontis, Nick(1999)。Managing Organizational Knowledge by Diagnosing Intellectual Capital : Framing and Advancing the State of the Fields。International Journal of Technology Management，18(5)，433-462。  new window
5.Cagwin, D.、Bouwman, M. J.(2002)。The association between activity-based costing and improvement in financial performance。Management Accounting Research，13(1)，1-39。  new window
6.Cheng, T. W.、Wang, K. L.、Weng, C. C.(2000)。A Study of Technical Efficiencies of CPA Firms in Taiwan。Review of Pacific Basin Financial Markets and Policies，3(1)，27-44。  new window
7.Chenhall, R. H.、Langfield-Smith, K.(1998)。The Relationship between Strategic Priorities, Management Techniques and Management Accounting: An Empirical Investigation Using a System Approach。Accounting, Organization and Society，23(3)，243-264。  new window
8.Chung, Kee H.、Pruitt, Stephen W.(1994)。A Simple Approximation of Tobin's Q。Financial Management，23(3)，70-74。  new window
9.Bharadwaj, Anandhi S.、Bharadwaj, Sundar G.、Konsynski, Benn R.(1999)。Information Technology Effects on Firm Performance as Measured by Tobin's Q。Management Science，45(7)，1008-1024。  new window
10.Trueman, Brett、Wong M. H. F.、Zhang, Xiao-Jun(2000)。The Eyeballs Have it: Searching for the Value in Internet Stocks。Journal of Accounting Research，38，137-162。  new window
11.Cua, K. O.、McKone, K. E.、Schroeder, R. G.(2001)。Relationships between implementation of TQM, JIT, and TPM and manufacturing performance。Journal of Operations Management，19(6)，675-694。  new window
12.Banker, Rajiv D.、Charnes, Abraham、Cooper, William Wager(1984)。Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis。Management Science，30(9)，1078-1092。  new window
13.Frye, Melissa B.(2004)。Equity-Based Compensation for Employees: Firm Performance and Determinants。Journal of Financial Research，27(1)，31-54。  new window
14.Charnes, Abraham、Cooper, William W.、Rhodes, Edwardo(1978)。Measuring the efficiency of decision making units。European Journal of Operational Research，2(6)，429-444。  new window
15.Dwivedi, Neeraj、Jain, Arun Kumar(2005)。Corporate Governance and Performance of Indian Firms: The Effect of Board Size and Ownership。Employee Responsibilities and Rights Journal，17(3)，161-172。  new window
學位論文
1.賴呈昌(2004)。台灣地區金控銀行與非金控銀行績效之評估-DEA方法之應用(碩士論文)。國立中正大學，嘉義縣。  延伸查詢new window
2.鄭智仁(2000)。影響我國企業採用成本制度之因素探討--以作業基礎成本制為例(碩士論文)。國立臺灣大學，臺北市。  延伸查詢new window
3.陳悛杰(2002)。我國製造業生產力分析之研究(-)。國防管理學院。  延伸查詢new window
4.林錫祥(2002)。我國上市上櫃IC設計公司效率評估(碩士論文)。國立高雄第一科技大學。  延伸查詢new window
5.黃元欣(2000)。作業基礎成本制度對經營績效之影響--以國內製造業為例(碩士論文)。淡江大學。  延伸查詢new window
6.黃惠蘭(1997)。作業基礎成本制於積體電路製造廠之應用--以個案公司為例(碩士論文)。國立臺灣大學。  延伸查詢new window
7.黃廷育(1993)。作業基礎成本制度之規劃與設計--國內製藥廠之個案研究(碩士論文)。國立臺灣大學。  延伸查詢new window
圖書
1.Cooper, R.、Kaplan, R. S.(1991)。The Design of Cost Management Systems: Text, Cases and Readings。Upper Saddle River, NJ：Prentice Hall Inc.。  new window
2.Cooper, R.、Kaplan, R. S.(1999)。The Design of Cost Management Systems: Text, Cases and Readings。Upper Saddle River, NJ：Prentice Hall。  new window
3.Maddala, G. S.(1983)。Limited-dependent and Qualitative Variables in Econometics。Cambridge University Press。  new window
其他
1.王潤昌(2004)。作業基礎成本制的實施可行性分析－某自行車零件製造商個案研究。  延伸查詢new window
2.邱雅楓(2003)。經濟附加價值、經營效率與市場績效關聯性之研究－以臺灣資訊電子業為例。  延伸查詢new window
3.莊世杰、賴志松(2004)。企業建構ERP系統之決定因素的理論探索：一個實驗研究。  延伸查詢new window
4.葉咏蓁(2004)。企業導入ERP系統績效之研究。  延伸查詢new window
5.楊淑娟(2004)。我國傳統產業與資訊電子業企業績效之決定因素－平衡計分卡之應用。  延伸查詢new window
6.S. W. Anderson and S. M. Young(1999)。The impact of contextual and procedural factors on the evaluation of activity based costing systems。  new window
7.R. D. Banker(1996)。Hypothesis tests using Data Envelopment Analysis。  new window
8.Banker, R. D., I. R. Bardhan and T. Y. Chen(2008)。The role of manufacturing practices in mediating the impact of activity-based costing on plant performance。  new window
9.S. J. Baxendale and F. Jama(2003)。What ERP can offer ABC。  new window
10.A. Bhimani and D. Pigott(1992)。Implementing ABC: A case study of organizational behavioural consequences。  new window
11.T. Bjornenak and F. Mitchell(2002)。The development of activity-based costing journal literature, 1987-2000。  new window
12.M. Braglia, S. Zanoni and L. Zavanella(2003)。Measuring and benchmarking productive systems performances using DEA: An industrial case。  new window
13.I. A. Carolfi(1996)。ABM can improve quality and control costs。  new window
14.Y. Chen, L. Motiwalla and M. R. Khan(2004)。Using wuper-efficiency DEA to evaluate financial performance of e-business initiative in the retail industry。  new window
15.T. R. Compton(1996)。Implementing activity-based costing。  new window
16.R. Cooper, R. S. Kaplan, L. S. Maisel, E. Morrissey and R. M. Oehm(1992)。From ABC to ABM。  new window
17.S. Datar and M. Gupta(1994)。Aggregation, specification and measurement errors in product costing。  new window
18.G. Foster and D. W. Swenson(1997)。Measuring the success of activity-based cost management and its determinants。  new window
19.L. A. Gordon and K. J. Silvester(1999)。Stock market reactions to activity-based costing adoptions。  new window
20.M. Gosselin(1997)。The effect of strategy and organizational structure on the adoption and implementation of activity-based costing。  new window
21.W. H. Greene(2003)。Econometric Analysis。  new window
22.D. T. Hicks(1999)。Yes, ABC is for small business, too。  new window
23.Z. Hoque and W. James(2000)。Linking balanced scorecard measures to size and market factors: impact on organizational performance。  new window
24.K. Jeffrey and M. Shlomo(1999)。measuring efficiency by product group: Integrating DEA with activity-based accounting in a large mideast bank。  new window
25.C. C. Kang(2006)。Analyzing for production efficiency in telecommunications industry: The Taiwan case。  new window
26.R. S. Kaplan, J. K. Shank, C. T. Horngren, G. Boer, W. L. Ferrara and M. A. Robinson(1990)。Contribution margin analysis: No longer relevant/ Strategic cost management: The new paradigm。  new window
27.T. Kennedy and R. Bull(2000)。The great debate。  new window
28.M. R. Kinney and W. F. Wempe(2002)。Further evidence on the extend and origins of JIT's profitability effects。  new window
29.K. R. Krumwiede(1998)。The implementation stages of activity-based costing and the impact of contextual and organizational factors。  new window
30.D. Lien and Y. Peng(2001)。Competition and production efficiency telecommunications in OECD countries。  new window
31.S. Lyne and A. Friedman(1996)。Activity-based techniques and the new management accountant。  new window
32.A. S. Maiga and F. A. Jacobs(2003)。Balanced scorecard, activity-based costing and company performance: An empirical analysis。  new window
33.A. S. McGowan and T. P. Klammer(1997)。Satisfaction with Activity-based cost management implementation。  new window
34.M. Morrow and G. Ashworth(1994)。An evolving framework for activity based approaches。  new window
35.A. M. Mosadegh Rad(2006)。The impact of organizational culture on the successful implementation of total quality management。  new window
36.A. J. Nanni, R. Dixon and T. E. Vollman(1992)。Integrated performance measurement: Management accounting to support the new manufacturing realities。  new window
37.M. R. Ostrenga, T. R. Ozan, R. D. McIlhattan and M. D. Harwood(1992)。The ernst and young guide to total cost management。  new window
38.SAS institute(2005)。Activity based costing: how ABC is used in the organization。  new window
39.R. Shaw(1998)。ABC and ERP: Partners at last?。  new window
40.B. H. Shicer(1990)。New directions in management accounting practice and research。  new window
41.M. D. Shields(1995)。An empirical analysis of firms' implementation experiences with activity-based costing。  new window
42.T. Sueyoshi(1994)。Stochastic frontier production analysis: Measuring performance of public telecommunications in 24 OECD countries。  new window
43.D. Swenson(1995)。The Benefits of Activity-based cost management to the manufacturing industry。  new window
44.D. Swenson(1998)。Managing costs through complexity reduction at carrier corporation。  new window
45.P. B. B. Turney(1991)。How activity-based costing helps reduce cost。  new window
46.C. S. Young(2005)。Top management teams’ social capital in Taiwan: The impact of firm value in an emerging economy。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關博士論文
 
無相關書籍
 
無相關著作
 
無相關點閱
 
QR Code
QRCODE

臺灣人文及社會科學引文索引資料庫

目前上線人數：999（臺灣：972，外國：27） ／ 本年度總使用人次：1669892 ／ 訪客人次（自102年09月）：67474840
國家圖書館著作權聲明 Copyright © 2013 All rights reserved.
本館地址: 100201臺北市中山南路20號． 本館地圖及交通資訊．
總機：(02)23619132．最佳瀏覽解析度為1024x768以上