The Design and Execution of Integrated Strategic Cost Management—A Case Study in Healthcare Industry

• Main Authors: Lin, Yen Hsiu, 林言修
• Other Authors: Wu, Anne
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/80141894795803403305

碩士 === 國立政治大學 === 會計研究所 === 99 === Without information of performance, strategy-execution would disconnect managers’ judgment from practices. According to financial accounting systems in the past, it’s hard to demonstrate relevant information to support decision-making. The study uses case-study method in a healthcare organization to analyze constructions on four topics: strategy- formulation system, strategy-execution system, fundamental information system and the keys to design and implement the integration connecting these systems. Based on our conclusion, discussions on missions, visions and values are beneficial to formulate strategies. Besides, strategy maps let members realize strategies and carry them out. Furthermore, activity-based costing provides more accurate data to generate information assisting managers’ assessment among resources, activities and strategies. Finally, integration among these three systems helps managers use information from activity-based costing to evaluate strategy performances under balanced scorecard.