製鞋業者實施責任中心制度之研究－以個案公司為例－

A CASE STUDY OF THE IMPLEMENTATION OF RESPONSIBILITY CENTER SYSTEM BY FOOTWEAR MANUFACTURING INDUSTRY

簡珍珍(Chen-Chen Chien)

指導教授 ： 簡俱揚

中原大學/商學院/會計研究所/碩士(2001年)

https://doi.org/10.6840/cycu200100260

摘要

論文摘要
本研究主以台灣製鞋業者從事跨國投資，實施責任中心制度加以探討。以個案公司為研究對象，主要目的為：
一、 探討個案公司實施責任中心制度之動機與需求。
二、 以個案研究方式，瞭解企業實施責任中心制度所需要之管理控制制度。
三、 以個案研究方式，瞭解企業實施責任中心制度之問題探討。
四、 以個案研究方式，瞭解企業實施責任中心制度是否發揮預期之效益。

依據本研究評估與分析後，得到以下結論：
一、 製鞋業屬於傳統勞力密集工業，面臨產業結構轉變，為維持生存與發展，將資金及技術移轉海外投資，當企業多角化經營，組織規模日趨擴大情形下，適當授權的分權管理是必須的。在分權管理下，「責任中心制度」是經營管理最有效的控制工具。
二、 個案公司實施責任中心制度時所需要之控制制度為：組織結構分析、轉撥計價、績效衡量、薪酬制度及責任會計制度。
三、 個案公司實施責任中心制度之問題探討
(一) 組織結構：權責劃分及授權程度。
(二) 轉撥計價制度：研究發現，從評估準則而言，缺乏自主性。
(三) 薪酬制度：缺乏技能本位給付基礎的設計。目前以職務本位為給付基礎，缺乏一套工作評價系統，將職務價值轉換為報酬。
(四) 績效衡量制度:個案公司績效衡量指標的設立大都以財務性指標而忽略策略性指標。
(五) 責任會計制度：
1. 各項收入、成本、費用計價方式的決定。
2. 各項成本、費用區分為可控制與不可控制。
3. 共同費用分攤問題之探討。
四、 傳統製鞋工業運用了責任中心制度制度，以協助管理者改善經營措施使得責任中心發揮預期效益，讓製鞋業成功的達到根留台灣、胸懷大陸、放眼全世界的境地。

關鍵字

分權管理 ； 製鞋業 ； 責任中心制度 ； 組織結構分析 ； 轉撥計價

並列摘要

Using the methodology of case study, this research project is targeted at multinational investment made by Taiwan’s footwear manufacturing industry and focused on the review of the implementation of responsibility center system, its primary purposes are:
1. To review the motive and needs behind the implementation of responsibility center system by the company in question.
2. To understand that the company in question has established management control system needed to put responsibility center system into practice through the use of the methodology of case study.
3. To understand that the company in question has undertaken the review of issues in the implementation of responsibility center system through the use of the methodology of case study.
4. To understand if the company in question has achieved anticipated efficacy in the system through the use of the methodology of case study.
The following conclusions were reached based on the analysis and evaluation of this research.
1. Footwear manufacturing industry is typically a labor- intensive industry. In the face of industry structural transformation, the company had to move capital and technology overseas in order to survive and grow. With the corporate diversification and ever-expanding organizational scale, the proper delegation with decentralization management becomes, a necessity. Under decentralization management system ,“responsibility center system“ is the most effective control tool for corporate operation.
2. The control systems needed for the implementation of responsibility center system by the company in question are: the analysis of organizational structure, transfer price system, performance evaluation , reward system and responsibility accounting system.
3. The review of issues in the implementation of responsibility center system by the company in question.
(1) Organizational structure: the division of right and responsibility as well as degree of delegation.
(2) Transfer price system: the research finding is that it lacks autonomy in term of evaluation standard.
(3) Reward system: It is not designed on the basis of skill-oriented system. It is now paid according the job-oriented system. It lacks a set of work evaluation system that converts the value of job position into reward.
(4) Performance evaluation system: the set-up of performance evaluation indicator by the company in question is chiefly emphasized on financial indicator instead of strategic one.
(5) Responsibility accounting system:
A. Determination of price-calculation method for every item of revenue, cost and expense.
B. Every item of cost and expense can be classified into controllable and uncontrollable.
C. Review of the sharing of common expense.
4. Footwear manufacturing industry has utilized responsibility center system to help the manager improve their operation to make responsibility center achieve anticipated efficacy, allowing footwear industry to arrive at a new horizon by retaining their root in Taiwan, embracing further development in Mainland China and projecting their vision into the whole world.

並列關鍵字

footwear manufacturing industry ； decentralization management system ； responsibility center system ； transfer price system ； analysis of organizational structure

參考文獻

41. 「台灣製鞋工業三十年誌」台灣區製鞋工業同業公會編印，民78，4月。

42. 「製鞋會計制度規範」台灣區製鞋工業同業公會編印，民89，12月。

參考文獻

中文部份：

1. 丁振銘，如何建立責任會計制度，以配合責任中心制度之推行，主計月報，第80卷第4期：46-50。