目標成本制與平衡計分卡之結合運用－以某汽車個案公司為探討對象

Application with Target Costing and Balanced Scroecard: A Case Study of Motors Manufactory of X Company

葉嘉雯(Chia-Wen Yeh)

指導教授 ： 王文英 ； 簡俱揚

中原大學/商學院/會計研究所/碩士(2001年)

https://doi.org/10.6840/cycu200100374

摘要

目標成本制（Target Costing）是日本企業用來提昇產品競爭力的利器之一。其同時也是一種與策略相結合的新興管理手法。然而，企業除了擁有良好的管理制度之外，須需要有一套適當的績效評估制度，以期能激勵組織達到企業之策略目標，而平衡計分卡（Balanced scorecard）則是一種結合公司策略的績效評估制度，因此，本研究之目的在於如何將何將目標成本制與平衡計分卡相結合，以設計出適合導入目標成本制之企業所採用的績效評估制度，是否能有助於公司策略目標之達成。
本研究是以國瑞汽車為個案公司來探討目標成本制與平衡計分卡之結合是否真能有助於公司策略之達成，並以問卷方式來歸納平衡計分卡之指標。
研究結果
目標成本制與平衡計分卡兩者皆強調公司策略之結合，故若能將此兩制度做一連結，因更能有助於公司策略之具體達成，且實施目標成本制之企業平時多對於財務面與非財務面（如：品質、時間、顧客、及改善方面等）之相關資料皆有注意，故當其欲導入平衡計分卡制度時，在評估指標資料之蒐集方面應不致於額外花費許多成本，而可以較容易實行此一績效評估制度。

關鍵字

平衡計分卡 ； 目標成本制 ； 績效評估

並列摘要

Target costing is one of the alternatives used by Japanese enterprise to promote the competition of products. That is a new management method and consolidation with strategy. But enterprise must have appropriate performance measurement systems, which can to encourage the staff to encourage. The Balanced Scorecard is a performance measurement system that to combine with the strategy. Hence, through this paper, we will explore that how to consolidation the target costing and balanced scorecard, and which performance system is the enterprise take that use the target costing?
Results:
Both Target Costing and Balanced Scorecard are emphasize the strategy, therefore, if the enterprise combine target costing and balanced scorecard that maybe to achieve an objective. And the firm practice Target Costing that have the information of finance and nonfinance (e.g., quality, time, customer, and improvement). When the enterprise practices the Balanced Scorecard, they can’t expense additional cost to collection information, and practice this system ready.

並列關鍵字

balanced scorecard ； target costing ； performance valuation

參考文獻

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