精實會計計分卡指標建構之研究

A Study Of Indicators Construction Of Lean Accounting Scorecard

白適綾(Shih-Ling Pai)

指導教授 ： 李超雄

國立中正大學/管理學院/會計資訊與法律數位學習碩士在職專班/碩士(2012年)

摘要

由於全球經營環境變化快速，企業的生產流程、管理制度、績效衡量方式亦需隨之與時俱進，以因應日益嚴峻的挑戰。目前世界各地製造業成功導入精實生產系統之案例不在少數，然而一套精良的制度需有客觀且全面性的績效衡量方式，始得成功運作並持續推動。
本研究旨在探討臺灣製造產業以精實生產系統為基礎與精實會計配合下，精實會計計分卡指標之建構，以期提供企業推展精實生產系統時更具完整、全面性的績效評估方式，透過策略之執行、價值溪流之分析再造與內部流程之改善活動，最終提升企業財務績效，俾於瞬息萬變的市場取得競爭優勢。
研究結果顯示，受訪者對構面之權重排序為：策略構面(34.52%)、財務構面(27.03%)、價值溪流構面(20.56%)、內部流程構面(17.89%)，並認為各構面最應優先考量之衡量指標分別為「方針管理」、「退貨率、顧客申訴率降低」、「全面品質管理」與「持續改善」，顯示臺灣製造產業認同發展企業整體策略目標之重要性，並致力於提升產品品質，強化與上游供應商關係，積極爭取顧客滿意與信賴。另「生產成本降低」、「庫存成本降低」、「設計鑲入式製造」、「自働化」與「及時生產」等指標權重排序落後，反映臺灣製造產業宜更深入探討「精實」思想之本質與內涵，以落實徹底消除浪費之理念，獲得推展精實生產系統的斐然成效。

關鍵字

價值溪流 ； 精實會計 ； 精實生產系統 ； 及時生產

並列摘要

Due to the rapid change of global business operation environment, the production flow, the management system, and the performance measurement method of an enterprise are also forced to keep pace with the time to adapt to the increasing severe challenge. Now numerous cases have shown manufacturing industries of different countries have successfully introduced lean production system; however, a set of excellent system must have an objective and overall performance measurement method to be successfully operated and in promotion.
The purpose of this study is to explore the construction of indicators of lean accounting scorecard for manufacturing industries of Taiwan based on lean production system to coordinate with lean accounting to offer the industries with a more complete and overall performance measurement method on promoting lean production system and through the activities such as implementation of strategy, analysis of the value stream, and improvement activities of internal process to upgrade industrial financial performance to get the competition advantage in the rapid changing market.
The study results indicated the order of weight of the perspectives arranged by interviewees is: 1) Strategy perspective (34.52%), 2) Financial perspective (27.03%), 3) Value Stream perspective (20.56%), 4) Internal Process perspective (17.89%), and the interviewees all thought the priority of the measurement indicator of different perspectives was: “policy deployment”, “rejection rate, customer complaint rate reduced”, “total quality management”, and “continuous improvement”, etc., respectively. This means Taiwanese manufacturing industries recognize the importance of developing the overall strategy goal of the industries and devoted to upgrading products quality, strengthening up the relationship with the upstream suppliers, actively strived for the satisfaction and trust from the customers. In addition, the order of weight on “production cost down”, “inventory cost down”, “design for manufacturing”, “autonomation”, and “just in time”, etc., have all fallen behind, which reflected it shall explore the substance and meaning of “lean” thinking in-depth to effectuate the idea of completely rooting out the waste to get the outstanding achievement on promoting lean production system.

並列關鍵字

value stream ； lean accounting ； lean production system ； just in time

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