臺灣博碩士論文加值系統

需角度，探討國內大型製造業管理會計資訊使用現況、滿足程度及資訊需
求未能滿足的原因。本研究的重點包括:1.調查國內大型製造業所面臨之
環境狀況。2.調查國內大型製造業對管會資訊之需求及對傳統管理會計制
度與技術之認知及使用概況。3.調查國內大型製造業對管會新技術之認知
及使用概況。4.分析影響國內大型製造業管理會計技術採行水準原因。5.
分析國內大型製造業資訊需求未能滿足原因及其解決之道。研究結果:1.
國內大型製造業所面臨的內外部環境,不管在競爭、產品品質及時間面皆
屬於快速變動的新環境。2.傳統管理會計技術採行水準尚可,同時採行水
準愈高的企業,其管理會計資訊滿足程度愈高;而傳統管理會計技術未受採
行最大原因係缺乏專業人才。3.管理會計新技術採行水準明顯偏低,管理
會計新技術未受採行最大原因係不瞭解該技術與缺乏專業人才。4.國內製
造業將管理會計資訊需求未滿足的原因歸諸於基本會計制度面 ,然而由本
文之研究,未能採行管理會計新技術以滿足新環境下之需求,才是需求未受
滿足的主因。

The Research, in the view point of information demand and
supply, focus on the use level of management accounting
informa- tion, the degree of information demand satisfaction
and the rea- son of information demand unsatisfied in Taiwan
Largest 500 ma- nufacturers. This research wishes to know the
followings by quesionaire: 1.the current environments in Taiwan
area.2.The manufacturers' management accounting information
demand,the perception and the using level of tradtional
accounting system and techniques.3.the perception and the using
level of new management accounting techniques.4.the variables
deciding the use level of management accounting techniques.5.
the reason of information demand unsatisfied and the way to
shorter the information gap between information demand and
supply. According the research, it presents the following
results: 1.The largest 500 manufacturers of Taiwan are in
dynamic environment.2.The higher the use level of management
accounting techniques, the more the satisfaction of information
demand.3. The lack of accounting profession primarily lead to
the the management techniques not taken.4.The failure to adjust
management accounting information system to fit new,dynamic
environment is the primary reason of the information demand
unsatisfied.