臺灣博碩士論文加值系統

本文之研究目的為建構支持管理與創造顧客資本的管理控制系統架構。本研究以個案研究與問卷調查方式進行。個案研究部分，經由深度訪談瞭解目前實務界的看法與執行程度。問卷調查部分以國內上市、上櫃公司總經理為調查對象，透過問卷調查蒐集管理控制系統與顧客資本構面資料，並以迴歸模式及配適度方法加以分析。
個案研究部份，實務界認為有機化的組織結構，顧客面績效衡量與薪酬制度的連結，管理資訊系統整合顧客資訊的能力，行銷與開發團隊間合作，顧客知識流程的建立及良好的顧客關係與互動，能夠幫助發展顧客資本。個案研究發現，實務上發展顧客資本時，並沒有減少成本與預算控制的採用。迴歸分析檢測個別管理控制系統與顧客資本間關聯，結果與個案研究結論相同。
契合度分析發現，管理控制系統的運作越接近企業主觀認定的理想狀態，越能夠協助企業創造顧客資本。配適度分析結果亦指出，本研究的管理控制系統架構確實能夠支持顧客資本的發展，管理控制系統的執行越接近理想狀態，越能夠協助企業創造顧客資本。由敏感性分析結果，可知成本與預算控制並不會影響顧客資本的發展。因此，重視顧客資本的企業，仍然可採用成本預算控制，而不影響顧客資本的管理與創造。
本文的管理意涵在於，提供注重顧客資本的企業，能夠支持顧客資本發展的管理控制系統架構。管理者可根據本研究的結果，改善其管理控制系統設計，以協助企業管理與創造顧客資本，進而提升績效與競爭優勢。

第壹章 緒論 1
1.1 研究動機與目的 1
1.2 預期研究貢獻 4
1.3 論文架構與研究流程 5
第貳章 文獻探討 7
2.1 顧客資本 7
2.2 管理控制系統 15
2.3 顧客資本與管理控制系統之關係 21
2.4 研究延伸 35
第參章 研究方法 38
3.1 個案研究 38
3.2 個案公司介紹 40
3.3 問卷設計 53
3.4 因素分析 58
3.5 實證模型 61
3.6 管理控制系統契合度分析 63
第肆章 個案研究分析 65
4.1 組織結構 65
4.2 績效衡量與薪酬制度 68
4.3 成本與預算控制 74
4.4 管理資訊系統 78
4.5 行銷與開發團隊間合作 82
4.6 顧客知識流程 84
4.7 顧客關係與互動 88
4.8 個案研究彙總 93
第伍章 實證結果 95
5.1 基本統計分析 95
5.2 迴歸分析 99
5.3 管理控制系統契合度分析 103
5.3 敏感性分析 112
第陸章 研究結論與建議 113
6.1 研究結論 113
6.2 研究建議 116
6.3 研究限制 117
參考文獻 118
附錄

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