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研究生:鄭文蕙
研究生(外文):WEN-HUI CHENG
論文名稱:管理會計資訊運用程度對經營績效之影響—以台灣和荷蘭觀光旅館業為例
論文名稱(外文):The Effects of Managerial Accountings Informations on Business Performance- A Case Study of Tourist Hotel Industry in Taiwan and the Netherlands
指導教授:黃北豪黃北豪引用關係
指導教授(外文):PEI-HOW HUANG
學位類別:碩士
校院名稱:國立中山大學
系所名稱:企業管理學系研究所
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2004
畢業學年度:92
語文別:中文
論文頁數:132
中文關鍵詞:策略組織特質管理會計資訊國際觀光旅館經營績效跨國比較
外文關鍵詞:International Tourist HotelManagerial Accounting InformationStrategyMulti-National ComparisonBusiness PerformanceOrganization
相關次數:
  • 被引用被引用:10
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  • 下載下載:181
  • 收藏至我的研究室書目清單書目收藏:4
先前關於管理會計資訊的研究中,多將管理會計資訊應用於製造業的情形作為探討;然而,在現今服務業占台灣整體產業比重愈來愈高的狀態下,管理會計是否也能有效支持決策之進行?本研究以國際觀光旅館產業為例,探討管理會計資訊、組織特質、策略與經營績效間的關聯性。此外,跨國個案比較也是本研究之重要研究主題之一。

本研究利用了Horngren and Sundem (1999)論點,將管理會計資訊分為三個層面探討:紀錄事實之資訊(Scorekeeping)、找出問題之資訊(Attention Directing)與解決問題之資訊(Problem-Solving)。以下為本研究的主要目的:

一、瞭解台灣和荷蘭兩國間觀光旅館業使用管理會計技術的現狀,以得知管理上所需會計資訊運用的情形。

二、分析管理會計資訊、組織特質、策略和經營績效間的關聯性,以幫助瞭解管理會計資訊的在企業界之有用性程度,作為觀光旅館產業加強會計管理功能體認的參考。

三、由於本研究為跨國個案比較,透過比較荷蘭和台灣兩國觀光旅館運用管理會計資訊應用的情形,以作為相互之間管理會計制度改進的參考指標。

本研究以台灣和荷蘭四家國際觀光旅館為個案對象進行分析,為了降低國際連鎖飯店對決策所產生之干擾,在個案對象選擇上控制在4~5星級、非國際連鎖的國際觀光旅館。透過深度訪談,本研究得出以下幾點結論:

一、由於外在產業環境差異與各國不同的會計規範,兩國觀光旅館在管理會計資訊的運用程度並不相同。

二、當旅館強調專業經理人之經營方式,對管理會計資訊的功能會較為注重;此外,該旅館的會計人員素質通常較為專業導向。

三、本研究得出部分驗證:當旅館採行成本領導策略時,需要充分的管理會計資訊配合執行。

四、在荷蘭採行差異化策略的旅館,需要有效的管理會計資訊相互配合;台灣方面採行差異化之國際旅館,通常憑藉著經理人豐富的實際經驗進行決策,管理會計資訊與差異化決策並沒有直接關聯性。

五、從研究結果觀察得出,荷蘭地區的管理會計資訊與經營績效有直接關聯性存在;台灣方面,則無法歸納出一致性的結論。
While the lack of publicly available literatures examining the applications of managerial accounting information in service organizations, this study uses the international tourist hotel as an example to determine the relationship between managerial accounting information, the organization, strategies and business performance. Multi-national comparison is another important issue of this paper.

As background the paper cited a popular text by Horngren and Sundem (1999), which delineated three types of managerial accounting information: scorekeeping, attention directing, and problem solving. The purposes of the study present as follows:

1.Have an outlook of managerial accounting information exercising in international tourist hotels in the Netherlands and Taiwan.

2.To analyze the effects of organization characteristics and strategies on managerial accounting information and business performance.

3.Through multi-national case comparison, both countries could see the differences of managerial accounting information exercising between each other and the reasons behind. Both countries can use them as a reference for future operating improvement.

This study interviewed four international tourist hotels in the Netherlands and Taiwan. To minimize the interference from international chain hotels on decision makings, the target of case research hotels were all focused on independent operated, belonged to the range of 4 to 5 stars. The results of these case studies suggest:

1.Due to the differences of multi-national environment and accounting regulations, the international tourist hotels in the Netherlands and Taiwan exercise different degrees of managerial accounting information.

2.The result partly proved that international tourist hotels need sufficient managerial accounting information to cooperate with Cost Leadership Strategy.

3.The hotels emphasizing corperate governance attach more importance to managerial accounting information. Besides, the accounting sections within these companies are usually more professional operated.

4.The hotels in the Netherlands which follow Differentiation Strategy need abundant accounting information to support decision makings; while those hotels in Taiwan usually rely on the rich experiences of top managers to make decisions. There is no significant relationship between managerial accounting information and Differentiation Strategy in Taiwanese hotels.

5.In the Netherlands, relevant relationship was observed between managerial accounting information and business performance; whereas there is no direct conclusion for Taiwanese hotels.
目錄

摘要 I
Abstract III
目錄 V
圖目錄 VII
表目錄 IX
第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 2
第三節 研究範圍 2
第四節 研究流程與章節結構 3
第貳章 文獻探討 6
第一節 管理會計資訊 6
第二節 組織與管理會計資訊 21
第三節 策略與管理會計資訊 23
第四節 經營績效 30
第五節 台灣和荷蘭會計制度比較 34
第參章 研究方法與研究架構 42
第一節 研究方法 42
第二節 研究架構 46
第三節 研究假設 48
第四節 問卷推導 50
第五節 研究對象 52
第六節 研究限制 54
第肆章 國際觀光旅館產業簡介 56
第一節 國際觀光旅館產業特性 56
第二節 荷蘭觀光旅館產業 61
第三節 台灣觀光旅館產業 69
第伍章 個案旅館簡介 74
第一節 荷蘭Hotel De Beer Europoort B.V. 74
第二節 荷蘭Die Port van Cleve 80
第三節 台灣華園大飯店Hotel Holiday Garden 85
第四節 台灣麗景麗尊大飯店Hotel Villa de Art & the Royal Less Hotel 90
第陸章 研究發現與分析 95
第一節 跨國環境與管理會計資訊 95
第二節 組織與管理會計資訊 97
第三節 策略與管理會計資訊 103
第四節 管理會計資訊與經營績效 108
第柒章 結論與建議 112
第一節 研究結論 112
第二節 建議 114
參考文獻 117
中文部分 117
英文部分 117
附錄 123
英文版問卷 123
中文版問卷 128

圖目錄
圖1-1:研究流程 4
圖2-1:文獻探討結構 6
圖2-2:財務會計和管理會計的使用對象比較 8
圖2-3:資訊的類型 10
圖2-4:規劃與控制循環 12
圖2-5:管理活動循環與管理會計循環之關係 12
圖2-6:管理會計資訊三大目的 15
圖2-7:內部使用會計資訊品質特性 16
圖2-8:組織績效衡量之焦點 31
圖2-9:外在環境因素對會計體制發展的影響 35
圖2-10:西方主要國家的會計原則分類 40
圖3-1:本研究觀念性架構 47
圖3-2:問卷推導觀念性架構圖 50
圖3-3:荷蘭訪談對象選擇流程圖 52
圖3-4:台灣訪談對象選擇流程圖 53
圖4-1:國際觀光旅館產業價值鏈 58
圖4-2:國際觀光旅館企業價值鏈 59
圖4-3:國際觀光旅館提供之商品 60
圖4-4:荷蘭平均旅館價位 64
圖4-5:荷蘭旅館平均住宿率(依地區別) 65
圖4-6:歐洲城市住宿率比較 66
圖4-7:台灣旅館之分類與家數圖 70
圖5-1:De Beer Europoort 所在地示意圖 75
圖5-2:De Beer Europoort組織架構圖 77
圖5-3:Die Port van Cleve 組織架構圖 83
圖5-4:華園大飯店組織架構圖 87
圖5-5:華園大飯店2003年總營業收入與平均住房率 89
圖5-6:麗景麗尊飯店組織架構圖 93
圖6-1:策略型態與管理會計資訊之關聯性 107

表目錄
表2-1:管理會計和財務會計的比較 7
表2-2:較佳管理資訊的原則與一般標準 17
表2-4:製造業與服務業管理會計之異同 20
表2-5:各學者所提出的策略定義 24
表2-6:策略定義歸納 25
表2-7:策略型態比較 26
表2-8:各國會計法規制訂方法的差異 36
表2-9:台灣觀光旅館損益計算層次表 38
表2-10:荷蘭觀光旅館損益計算層次表 39
表4-1:荷蘭旅館分級制度表 62
表4-2:荷蘭旅館數量表 62
表4-3:歐洲旅館價位排名 64
表4-4:荷蘭平均旅館住宿率(依旅館等級) 66
表4-5:公司類型荷英名稱對照表 67
表4-6:荷蘭有限公司和無限公司的相關規定 67
表4-7:荷蘭小型公司、一般公司和有限公司相關規定 68
表4-8:台灣觀光旅館發展概況表 71
表4-9:高雄市國際觀光旅館 72
表4-10:台灣國際觀光與一般旅館平均房價與住宿率 72
表5-1:Hotel De Beer Europoort 基本資料 75
表5-2:De Beer Europoort 房間定價 76
表5-3:De Beer Europoort 管理會計資訊運用程度 78
表5-4:De Beer Europoort 簡易損益表 79
表5-5:De Beer Europoort 2003年平均住宿率 79
表5-6:Die Port van Cleve基本資料 80
表5-7:Die Port van Cleve 房間定價 81
表5-8:Die Port van Cleve 管理會計資訊運用程度 84
表5-9:華園大飯店基本資料 85
表5-10:華園飯店房間定價 86
表5-11:華園飯店管理會計資訊運用程度 88
表5-12:麗尊飯店基本資料 91
表5-13:麗景飯店房間定價 92
表5-14:麗尊大酒店房間定價 92
表5-15:麗景麗尊飯店管理會計資訊運用程度 94
表5-16:麗景麗尊大飯店2003年總營收與平均住宿率 94
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