An Empirical Study of Value Chain Cost Management and the Performance - with the Discussion of the Effect of National and Industry

• Main Authors: Fu-Yi Cheng, 鄭馥儀
• Other Authors: Cheng-Li Huang
• Format: Others
• Language: zh-TW
• Published: 2005
• Online Access: http://ndltd.ncl.edu.tw/handle/89939888690517293978

碩士 === 淡江大學 === 會計學系碩士班 === 93 === This research is an empirical study focusing on Taiwanese, American and Japanese firms in Taiwan. The purpose of this research is to examine the impact of value chain cost management on cost management performance. The sampling data was obtained through questionnaires and 156 valid respondents were collected. The major findings of this study are as follows: 1.There are no significant differences in cultural characteristics between Taiwanese, American and Japanese firms’ accounting executives in Taiwan. 2.The more attention to value chain, the better implementation of cost management mechanism is, and the better the performance of cost management. 3.In American company, electronic and information industry’s “attention to value chain” is lower than non-electronic and information industry’s. In non-electronic and information industry, American company’s “attention to value chain” is higher than Japanese company’s. 4.The degree of classification of cost structure is related to nationality and industry. 5.In American company, electronic and information industry’s “satisfaction of cost management mechanism” is lower than non-electronic and information industry’s. In non-electronic and information industry, American company’s “satisfaction of cost management mechanism” is higher than Japanese company’s.