本研究以實證方式，針對台灣地區之台美日製造業進行研究，主要探討價值鏈成本管理對成本管理成效的影響。本研究採用問卷調查法，調查對象為各企業之會計主管，共計回收有效問卷156份。本研究之主要研究發現如下： 1.台、美、日籍企業之會計主管在國家文化特徵中之五項構面皆無顯著差異。 2.價值鏈重視程度愈高、成本管理機制落實程度愈高，成本管理機制及成本資訊品質之滿意度也就愈高。 3.美籍企業中，電子資訊業之「價值鏈重視程度」較非電子資訊業低。非電子資訊業中，美籍企業之「價值鏈重視程度」較日籍企業高。 4.成本結構之分類程度與國籍別、產業別有關聯性。 5.美籍企業中，電子資訊業之「成本管理機制之滿意度」較非電子資訊業低。非電子資訊業中，美籍企業之「成本管理機制之滿意度」較日籍企業高。 This research is an empirical study focusing on Taiwanese, American and Japanese firms in Taiwan. The purpose of this research is to examine the impact of value chain cost management on cost management performance. The sampling data was obtained through questionnaires and 156 valid respondents were collected. The major findings of this study are as follows: 1.There are no significant differences in cultural characteristics between Taiwanese, American and Japanese firms’ accounting executives in Taiwan. 2.The more attention to value chain, the better implementation of cost management mechanism is, and the better the performance of cost management. 3.In American company, electronic and information industry’s “attention to value chain” is lower than non-electronic and information industry’s. In non-electronic and information industry, American company’s “attention to value chain” is higher than Japanese company’s. 4.The degree of classification of cost structure is related to nationality and industry. 5.In American company, electronic and information industry’s “satisfaction of cost management mechanism” is lower than non-electronic and information industry’s. In non-electronic and information industry, American company’s “satisfaction of cost management mechanism” is higher than Japanese company’s.
