組織流程變革對生產良率的影響

The Impacts of Organizational Process Changes on Yield Rate

劉菊珍(Chu-Chen liu)

指導教授 ： 陳玉麟

中原大學/商學院/會計研究所/碩士(2016年)

https://doi.org/10.6840/cycu201600036

摘要

本研究針對組織流程變革對生產良率的影響。本研究利用2009年2月到2015年9月個案公司進行實證分析，結果發現，不連續的組織流程變革對生產良率具有正向的影響。

關鍵字

組織流程變革 ； 責任會計 ； 生產良率

並列摘要

This study investigates how the organizational process change impacts production yield. I analyzed one case company’s data during the period from February 2009 to September 2015, and found that discontinuous organizational processes change have a positive effect on production yield.

並列關鍵字

Organizational Process Change ； Responsibility Accounting System ； Production Yields

參考文獻

陳玉麟，2012，企業策略、非財務績效衡量與總經理薪酬：電子業證據，會計評論，第54期（1月）：117-150。

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