本研究在探討企業實施精實生產及使用非財務績效指標的程度對企業非財務方面及財務方面績效的影響。 精實生產為因應國際激烈競爭及市場快速變動而生的新式製造方法,而企業實施精實生產的最終目的也是為了能增進競爭力,以改善財務績效。然而若無管理會計系統的配合,單就企業實施精實生產是不足夠的。企業要設計出適當的管理會計系統才能達成企業原先預期的效果,而本研究將管理會計系統焦注於非財務績效指標的使用,以期能透過非財務績效指標的配合使用來提升企業績效。 本研究將「精實生產」定義為由品質管理、需求拉動、廣泛溝通、分權化等四項特徵所組成,「非財務績效指標的使用程度」為由下而上的資料及和同業比較、顧客意見調查與供應商績效、了解公司策略的程度等三項特徵所組成,以台灣上市櫃及興櫃207家公司為樣本,探討企業實施精實生產對企業使用非財務績效指標程度的相關性,以及對企業非財務方面績效及財務方面績效的相關性。 研究結果發現,實施精實生產程度越高的企業,使用非財務績效指標的程度會越高;實施精實生產程度越高的企業,其非財務方面績效也會越高;而非財務方面績效越高的企業,其財務方面績效也會越高。顯示出企業實施精實生產,會先改善非財務方面績效,進而提升企業獲利能力。
This study attempts to examine the impact of lean production and the use of non-financial performance measures on non-financial and financial performance. Over recent years, there has been an increase in global competition and rapid change in market. Many firms have sought to enhance their competitiveness by adopting lean production. An important concern in the implementation of lean production is the extent to which lean production should be developed together with proper management accounting system(MAS). This study focus MAS on the use of non-financial performance measures, and it is examined that the potential for lean production to enhanced the profitability of firms when employees are evaluated by using linked performance measures. Lean production consists of quality management, demand management, extensive communication, and decentralization. Non-financial performance measures consist of bottom-up data and benchmarking, customer survey and vendor performance, and the extent of understanding the strategic plan. The survey of 207 Taiwan listed companies are conducted, and this study examines the impact of lean production and the use of non-financial performance measures on non-financial and financial performance. The result shows that firms implementing a higher degree of lean production are more likely to use more non-financial performance measures. Also, the result supports that firms implementing a higher degree of lean production are more likely to have better non-financial performance, and firms having better non-financial performance will have enhanced financial performance. The study reveals that firms implementing lean production will first improved non-financial performance, and then enhanced profitability of firms.
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