摘要
摘 要 改善成本制度起源於日本大發(Daihatsu)汽車公司，主要是利用計劃（Plan）→執行（Do）→查核（Check）→處置（Action）的循環，來達到成本改善的一種系統。 本研究旨在探討改善成本制度及其相關的改善方法（如：品管圈、改善提案制度、價值工程…）的成功關鍵因素，與員工的工作行為改變的關聯性，供企業界於現場管理時參考。 經由文獻探討，共找出十一項成功關鍵因素：「成本資訊」、「降低成本目標」、「標準的即時更新」、「定期跟催查核」、「標準化」、「小團體活動」、「高階管理階層的支持」、「教育訓練」、「工作環境」、「獎金激勵」、「資源提供」。然後設計成問卷，以製造業及服務業的從業人員為受訪對象。 本研究經實證分析結論如下： （1） 女性較男性同意在高階管理階層的支持上，會較努力工作。 （2） 年齡及年資較長者對教育訓練的接受度較高。 （3） 工作月薪越低者，越注重工作環境。 （4） 降低成本目標對主管職務的人較有激勵效果。
並列摘要
Abstract Kaizen Costing, originated from Daihatsu Motor Co., Ltd. in Japan, is a system that chiefly utilizes a cycle which includes planning, do, checking, and action, to achieve cost reduction. This study aims at investigating the key factors of making the enhancement of cost reduction system, such as Quality Control Circle, Kaizen-Suggestion System, and Value Engineering. This study also aims to find the connection between the changes of the employees’ behaviors and the aforementioned factors. The researcher expects the study results to be references for the industry management. Through documentation, the researcher has successfully found eleven key factors stated as follows: Cost Information, The Goal of Cost Reduction, Standard Updates, Regular Follow-ups and Check-ups, Standardization, Group Activities, Support from the Higher Administration, In-service Training, Working Environment, Bonus, and Resource Supply. The researcher made a questionnaire which contained the above-mentioned eleven factors. Subjects were employees in the manufacturing industry and service industry. Conclusions of this study are listed below: (1) Most female employees agreed that they would put more efforts on working while having supports from the higher administration. (2) Aged and more experienced employees showed more willingness of accepting in-service training. (3) Employees with a lower salary background intend to put more emphasis on the working environment. (4) The goal of cost reduction is more effective on encouraging managers.
參考文獻
延伸閱讀
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