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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
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dc.contributor.advisor | 林世銘 | |
dc.contributor.author | Yi-Hsu Chiang | en |
dc.contributor.author | 江益旭 | zh_TW |
dc.date.accessioned | 2021-06-08T00:50:56Z | - |
dc.date.copyright | 2015-09-30 | |
dc.date.issued | 2015 | |
dc.date.submitted | 2015-07-01 | |
dc.identifier.citation | 一、中文文獻與書籍 1. 朱文儀、陳建男、黃豪臣合譯,「策略管理(九版)」,Charles W. L. Hill and Gareth R. Jones著,華泰文化,(2014) 台北。 2. 劉恆逸譯,「現代策略管理(六版)」,華泰文化Contemporary Strategy Analysis Robert M. Grant (2009) 。 3. 「企業核心能力—哈佛商業評論 全球繁體中文版」Prahalad, C. K., and Gary Hamel. (2007)。 二、英文文獻與書籍 1. Charles, W.L. Hill and Gareth, R. Jones (2009), Theory of Strategic Management. 2. Anderson, James C., Narus, James A, and Van Rossum, Wouter (1998). Business marketing: understand what customers` value. Harvard Business Reviews, 53-65, Mar, 2006 issue. 3. Band, W. A. (1991), Creating value for customers: Designing and Implementing a Total Corporate Strategy. 4. Committee of Sponsoring Organizations of the Treadway Commission (2013), Internal Control – Integrated Framework. 5. Weihrich, Heinz (1982), The TOWS Matrix - A Tool for Situational Analysis. 三、網站 1. 行政院主計處與中華民國統計資訊網www.stat.gov.tw 2. 財團法人台灣建築中心綠建築標章網頁http://gb.tabc.org.tw/ 3. 內政部統計月報表 http://sowf.moi.gov.tw/stat/month/list.htm | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/18093 | - |
dc.description.abstract | 全球企業無不希望在世界舞台中佔有一席之地,公司價值的創造與品牌的經營在此扮演了關鍵的角色,然公司價值的創造除了提供最佳的產品與貼心的服務使顧客滿意度與營業收入提升之外,同時須要營造健全的內部控制環境和嚴謹與及時的經營績效制度,方能創造品牌、公司、員工與股東的最高價值,業使企業在競爭激烈的經營環境中嶄露頭角,達成策略規劃之目的。 本論文是以個案研究方式進行,研究個案中的公司如何進行績效之設定與評量,掌握公司的風險與機會,使公司能達到對股東承諾與預期的經營目標與績效。個案公司為建築技術設備廠商,母公司位於OECD工業先進國家之一,成立於1975年,於美國紐約證券交易所上市,於世界各國均設有銷售點,本個案以台灣地區銷售子公司為例。為達到台灣市產佔有率第一名的策略目標,個案公司致力透過達到有效的績效管理制度,落實財務預測之事前與事後分析與管理,將個案公司績效與各利潤中心 not;績效結合,並於每月進行各項指標之考核與分析,以期達到承諾集團母公司經營目標之目的,並逐步有計畫地達到我國市場佔有率第一的策略目標。 文中先闡述個案公司的策略目標,透過瞭解財務部門組織架構與公司績效管理模式,再運用SWOT架構分析其績效管理策略之形成,並進一步以企業價值創造之角度,歸納比較各式績效制定與評估措施之效果,最後觀察其執行結果,並由結果確認了執行有效的績效與營運管理制度,確實為個案公司帶來了穩定的銷售量、毛利、稅前與息前盈餘與較高的公司價值和集團整體股票市值。本論文最後提出一些對於未來的建議,做為持續使用績效評估競爭策略提升其市場佔有率之參考: 一、 業務人員績效獎金應採部分遞延發放措施,提升專案後續執行效率與績效。 二、 建議財務績效與預算應與市場趨勢緊密結合,協助精準設定績效目標,避免在景氣循環變動時,目標設定過高或過低。 三、 建議設定員工與管理階層均參與訂定之營運目標,並使用排除獎金影響數之盈餘目標做為績效衡量指標,避免員工錯誤解讀實際營運績效。 四、 建議非財務人員應積極加強財務相關訓練,使銷售與營運活動之實際執行人員,更加了解其行動方案對財務預算與績效之影響。 五、 對於未依據公司規定正確執行財務報導之人員,進行懲處後應持續觀察受懲處人員之改善作為,達到實際有效的控制,並避免受懲人員績效惡化。 | zh_TW |
dc.description.abstract | Most companies around the world would like to excel in international corporates rankings. This relies not only on creating high corporate value and super brand management, but also on creating sound internal control environment and maintaining timely and comprehensive operating performance management system. With controls and performance management system built, a company is able to compete well in competitive operating environment and to achieve its strategy purpose. A Taiwanese subsidiary company was selected as an example for the case study. This study is to find out how an example company set up its performance objective and evaluate its performance to monitor its risk and opportunity to achieve its commitment to stakeholders and to achieve planned operating performance target. The case company and its parent company are a building technology service and equipment provider. Its parent company was established in 1975, located in OECD industry country and listed in New York Stock Exchange market with various selling entities around the world. To achieve its strategy objective as number one Taiwan market share, the case company uses a comprehensive performance management system to manage its operating performance in advance and afterword. The case company aligned its financial performance target with its branches and profit centers. On a regular basis, the case company performs variance analysis between its planned and forecasted target and actual results, monitoring and controlling risks and opportunity, in order to achieve its performance strategy objective. This study starts with understanding the strategy of the case company and then analyzing its financial department organization and its financial and non-financial performance management method. This study applies SWOT matrix to analyze performance management strategies of the case company and further utilizes the corporate value creation model to sum up and compare the performance evaluation impact from different performance management tools and methods. In the latter part of this study, the result of the execution of the performance management strategies does improve the case company’s stability of its performance on sales units, sales amounts, margin, EBIT and market value of its parent company. Some suggestions are also provided for the case company for pursuing the future growth with its market share by using its performance management system: 1. Sales incentive should be partially deferred after order is booked to improve performance of projects after order taken by the case company. 2. The case company’s financial performance target in plan or in forecast should be in line with economic trend in individual market to calibrate precisely on the performance target, preventing planned goal appears too high or too low to achieve when individual economic fluctuates differently against general market trend. 3. The case company should seek agreement and commitment from its employees and management on its performance target. And its financial performance target should exclude incentive impact to prevent employees misunderstanding its actual performance result. 4. Non-financial employees should be trained with financial related knowledge to understand more about related impact on performance results from their selling and operating activities. 5. The case company should continue to closely monitor performance enhancement actions of its employees who are reprimanded due to improper financial activities to control and improve the employees’ performance after the punishment. | en |
dc.description.provenance | Made available in DSpace on 2021-06-08T00:50:56Z (GMT). No. of bitstreams: 1 ntu-104-P00744004-1.pdf: 1191994 bytes, checksum: 64936f359dc84003de8111f8eada1298 (MD5) Previous issue date: 2015 | en |
dc.description.tableofcontents | 目錄 誌謝………………………………………………………………………i 中文摘要………………………………………………………………ii ABSTRACT………………………………………………………………iv 目錄…………………………………………………………………… vi 圖目錄…………………………………………………………………vii 表目錄…………………………………………………………………viii 第一章 緒論……………………………………………………………1 第一節 研究動機……………………………………………………1 第二節 研究目的與範圍……………………………………………3 第三節 研究架構………………………………………………………3 第二章 文獻探討………………………………………………………5 第一節 策略管理與商業模式要素………………………………………5 第二節 商業模式要素……………………………………………………6 第三節 SWOT分析…………………………………………………………7 第四節 內部控制…………………………………………………………9 第三章 個案公司及其產業概況描述…………………………………11 第一節 建築工業市場狀況……………………………………………11第二節 公司內部環境分析……………………………………………15第三節 公司外部環境分析……………………………………………19第四節 個案公司介紹與行業狀態分析彙總…………………………22 第四章 個案公司績效管理與競爭策略分析………………………26 第一節 個案公司策略與績效管理目的………………………………26 第二節 個案公司績效管理之策略分析………………………………26第三節 個案公司績效管理目前執行績效評估之方法與成果………29 第五章 結論與建議……………………………………………………45 第一節 結論……………………………………………………………45 第二節 未來的績效管理建議…………………………………………46 參考文獻………………………………………………………………51 圖目錄 圖1:研究架構.............................................4 圖2:動態的SWOT分析.......................................9 圖3:近五年台灣營建業景氣分析-從建照與使用執照數量與移動十二月平均面積趨勢觀察……………………………………………………12 圖4:台灣新品空調市場佔有率………………………………………13圖5:台灣電梯設備維護市場佔有率…………………………………14圖6:個案公司2011至2014營業收入淨額與毛利率…………………26 圖7:個案公司2011至2014營業利潤與營業費用率…………………27 圖8:個案公司財務部門架構說明............................28 圖9:支出預算制定說明...................................32 圖10:員工生產力計算說明.................................32圖11:稅前息前淨利變動組成項目...........................35 圖12:風險與機會控管圖說明...............................36 圖13:營業收入預算編製與管理說明.........................38 圖14:2014年度財務部門績效控制塔.........................41 表目錄 表1:綠建築標章與九大指標...............................13 表2:民國103年度營造工程物價指數………………………………20 表3:個案公司的SWOT分析表...............................25 表4:訂單渠道舉例說明……………………………………………36 | |
dc.language.iso | zh-TW | |
dc.title | 公司經營績效管理與競爭策略分析-以外國上市A公司為例 | zh_TW |
dc.title | A Study on the Competitive Strategies and Performance Management: Using a US Listed Company as an Example | en |
dc.type | Thesis | |
dc.date.schoolyear | 103-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 陳國泰,黃美祝 | |
dc.subject.keyword | SWOT,公司價值,經營績效管理, | zh_TW |
dc.subject.keyword | SWOT,Corporate Value,Operating Performance Evaluation and Management, | en |
dc.relation.page | 51 | |
dc.rights.note | 未授權 | |
dc.date.accepted | 2015-07-01 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 會計與管理決策組 | zh_TW |
顯示於系所單位: | 會計與管理決策組 |
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