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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/32984

    Title: 預算參與.預算控制與部門績效關係之研究
    Other Titles: A study of relationships among budgetary participation, budgetary control and department performances
    Authors: 陳盈君;Chen, Ying-chun
    Contributors: 淡江大學管理科學研究所企業經營碩士在職專班
    莊忠柱;Chuang, Chung-chu
    Keywords: 預算參與;預算控制;部門績效;Budgetary Participation;Budgetary Control;Department Performances
    Date: 2009
    Issue Date: 2010-01-11 03:05:31 (UTC+8)
    Abstract: 預算制度能否協助部門達成規劃、或控制機制,除了在設計面建構一套符合組織環境與條件的預算管理系統外,部門成員對預算制度屬性之認知態度亦是重要的影響因子。而部門績效繫乎於部門成員預算參與與預算控制。故本研究從認知的角度探討組織的部門成員對於預算參與、預算控制、與部門績效間的關聯性。
    The purpose of this thesis is to investigate the relationships among budgetary participation, budgetary control and department performances. Besides constructing a budget management system which accords with the internal and external environment, member’s cognitive attitude of budget attribute is an important factor to assist the department to implement budget planning or controlling. Department performances depend on the budgetary participation and control of members. This research adopts questionnaire to collect data from an insurance company in Taiwan and uses path analysis to test hypotheses.
    The findings suggest that budgetary participation has significant positive impact on budgetary control and budgetary control has significant positive impact on department performances. Furthermore, budgetary control on the department members is the mediator between budgetary participation and department performances. Finally, degree of budgetary participation and effect plan of budgetary participation have both significant positive impacts on control detail and communication of budgetary control.
    Based on the resultant, managers should enforce budgetary participation and budgetary control of members. If department members implement budgetary control well which will incentive them to reach goals of the department, and then will increase department performances.
    Appears in Collections:[管理科學學系暨研究所] 學位論文

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