新產品上市日程短縮與內控制度改善

The Internal Control Mechanism Related to New Product ─ Research and Development Process

林肇利(LIN CHAO-LI)

指導教授 ： 黃劭彥

國立中正大學/管理學院/會計與資訊科技學系/碩士(2015年)

摘要

本文主要研究是企業在激烈競爭的環境下，需要求取生存與維持成長，同時背負公司的生計之重要責任，企業須不斷的往前進步發展，故要開發新產品，且必需快速及時的推出具有競爭品質的新產品，以因應市場顧客持續變化的需求與替代品和各種競爭者的威脅。根據以往學者研究指出在導入新市場的產品中有三分之一遭受失敗的命運；在面對市場需求多樣化、產品的生命週期的縮短之下，各產業的新產品開發能力遭受更嚴峻的考驗。Cooper(1984) 強調「速度」為新產品創新成功及維持獲利能力的關鍵因素。

因此，掌握新產品的上市時間常常影響該產品的成功與否，也是展現競爭優勢的具體表現。本研究乃在探討各種影響時程問題的關鍵因素，以研發循環為重心，透過新產品開發的各流程的了解與各階段里程碑確認點的內控點，以及配合用世界著名的各項新產品開發流程管理的階段與手法了解，掌握整個新產品開發的日程重點與特色，並先藉訪談專案人員，了解專案開發流程的盲點與建議，整理出現狀可改善的空間，與之前的世界常用流程的管制重點，提出相關對策方式，再經由專家確認評估在個案公司的可行性，提出即時量產上市的最佳化作法與建議，且經由過程中找出各內部控制確認點會產生影響時程的因素，其中普遍在多個有效的方法中，均認為需使用平台讓資訊透通，尤其是及時資訊平台的建立是最一致看好的做法，因其解決了，資訊透通的需求，和溝通與管理的兩大議題的共同特性，也預防了所有七大階段面向平時容易疏忽造成嚴重延誤的問題，也給了必要的警示機制。

關鍵字

內控制度 ； 新產品上市 ； 開發進度

並列摘要

This paper studies the enterprise needs to strike the survival and to maintain growth in a highly competitive environment. While the livelihoods of the company bear an important responsibility. A company must continue to move forward for progress and development. It has to develop new products that required rapid and timely launch with competitive new products. To cater the market constantly changing of customer needs , alternatives and a variety of competitor threats. Based on previous scholars have pointed out that one-third suffer defeat in introducing new products in the market. Under the face of market was demanded diversification and A product life cycles was shortened, a new product development capacity of the industry to suffer more severe test. Cooper (1984) emphasized that "speed" as a key factor in sustaining new product innovation success and profitability. Therefore, mastering the time to market for new products often affect the success or failure of the product, but also to show the competitive advantage of specific performance. This study is to explore the impact of various issues during the process a key factor in the research and development cycle as the core.To understand the process of the development of new products and the various stages of milestone confirmation point. And to compare with the use of the world-famous New Product Development process of management phases and techniques. And master a factor of a whole new product development schedules, and interviews with the project by the project member to find the blind spot and recommend the project development process Sorting out opportunity of the status for improvement, and control item of the world common process proposed countermeasures way. And then confirmed again by the experts to assess the feasibility of the new way in the case company. To proposes a mass production of optimization practices and recommendations in time. Wherein the plurality of effective methods in general, would like to use platform for information transparent. Especially, Set up a immediately information platform is the most effective approach, because it solves the two major issues that is "needs of information transparent "and "communication and management "with the common characteristics. It is easy to causing serious delays for the prevention of negligence of all seven stages. The same time it is a warning mechanism, too.

並列關鍵字

the development progress ； internal control system ； New products

參考文獻

行政院國家發展委員會，2004，第十八次委員會議核定，台灣二十一世紀議程國家永續發展願景與策略綱領，頁5。

吳琮璠，2007，內部稽核的能力與勇氣---由金融機構內部控管被懲處案例談起。

activities and performance: The moderating role of environmental hostility”,

Journal of Product Innovation Management, 14(3): pp.179-189.

Cooper, R.G.(1984), “The Strategy-Performance Link in Product Innovation” R&D Management, 84(April), pp.247-259.