改善提案與公司績效的關聯性

The Association between Proposals and Firm Performance

趙君緯(CHUN-WEI CHAO)

指導教授 ： 陳玉麟

中原大學/商學院/會計研究所/碩士(2011年)

https://doi.org/10.6840/cycu201100407

摘要

本研究以一家生產衛浴產品的廠商為研究對象。實證分析的結果顯示：品質類、安全類已實施改善提案有助於製成品成本的降低。此外，品質與成本類已實施改善提案均有助於達成率的提升。

關鍵字

改善提案 ； 製成品成本 ； 達成率

並列摘要

In this study, I conduct a case study of a manufacturer which supplies sanitary products. The empirical analysis shows that there is a negative association between the cost of goods manufactured and quality improvement proposals that have been implemented/ security improvement proposals that have been implemented. Besides, there is a positive association between the achievement rate and quality improvement proposals that have been implemented/ cost improvement proposals that have been implemented.

並列關鍵字

Improvement Proposal ； Cost of Goods Manufactured ； Achievement rate

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