The Influence of Strategic Groups on Business Management Control System- A Case Study of Auto Parts Manufacturers in Taiwan

• Main Authors: Chih-wen Tai, 戴志雯
• Other Authors: Pei-how Huang
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/d8u8j2

碩士 === 國立中山大學 === 企業管理學系研究所 === 96 === This thesis serves auto part manufacturers as research objects, and categorizes them by market characters into types of OEM and AM strategy groups in order to discover the application differences in managerial control systems by group. This thesis aims at finding the relation between strategy group and their managerial control systems. This research took these firms’ current application practices of managerial control systems as the cases. The outcomes of this study could provide a reference base for the management of underlying firms for the design and operation management of managerial control systems. This thesis developed related hypotheses via multiple case interview and questionnaire surveys with contingency point of view. The main hypotheses used in this study are: (1) Cost leadership group is facing a generally stable environment while differentiation group facing a generally uncertain environment, (2) Cost leadership group assumes less uncertainty in techniques, firms in this group aim at mass production while differentiation group assumes more uncertainty in techniques, aims at researching capacity, (3) Firms in cost leadership group have relatively formal, centralized and larger sized organizations while firms in differentiation group have flexible, decentralized and smaller sized organizations, and (4) Cost leadership firms value formal control, budgeting systems while differentiation firms value planning process and interpersonal control. Via interviews and questionnaires, the study discovered following points: OEM firms are categorized into cost leadership group, their managerial control systems think highly of cost budgeting and formal control; AM firms are categorized into differentiation group, their managerial control systems think highly of information process integration and participative budgeting. Gather quantitative information via mass amount of questionnaires is recommended. Researchers could also analyze and research further in practical realms through managerial control systems’ tools in order to help forms design their tools for enhancing forms strategy implementation and objective attainment.