Dissertations / Theses on the topic '成本因素'

碩士
高苑科技大學
經營管理研究所
99
In the tradidtion of the industry of Fasteners, it's generally operating in two patterns of the enterprise, the first one is the traditional factory of the Screw nuts, and the other is transformed into the automatic factory. During the recession, when there is only a percentage of profits, in this situation, how can an enterprise increase it's resources and the worthiness in the traditional environment. Therefore, this research first investiguating the theory of human resources, and gather into four aspects, thereafter research the adequacy of every aspects of total twenty index of Delphi method, and eventually calculate the weight of twenty index of four aspects according to AHP, and calculate each relative weight of index with twenty weight of index. This research investigates the major factors of operating effects of Fastener industry based on the measure of point of view of human resources, the following order is according to Proportion- expertise of employees/ Centripetal force of the employees/ working experience of the employees/ organizational fitness/; and the top six major index of the order of relative weight under indexes are- relative skills of the employees/ employees share expertise with one another/ attendance percentage of employees/ working attitude of employees/ experience of employees/ education level of the employees.

碩士
國立政治大學
會計學系
90
Abstract After Taiwan enters WTO, the enterprises in Taiwan will face a rapid change of the domestic and international business management environment. In this revolutionary transformation, how can those enterprises survive and build up their core competency? Target Costing is a good tool for business to raise their competency in the midst of competition. While Target Costing has been used widely in many other countries, the enterprises in our country are still hesitating and are making no move toward this system. After we investigated the situation, we found that Taiwan''s researching institutions have not carried out much research of Target Costing, and also that there is no way for people to find out what is practiced by Taiwan’s industry. The purpose of the study is to explore the key success factors with the implementation of Target Costing. We hope our research will be helpful to the enterprises in Taiwan. This study is done with the exploratory method. First, by researching the related literatures, we have done the initial organization of the variables of the key success factors of Target Costing. Second, we had several interviews with those managers who make this regime in practice, and then we modified the variables mentioned above. Finally, according to our work in stage one and two, we designed and collected our questionnaires, and then used multivariate analysis to analyze the cases and draw our conclusions. The conclusions of this study are: 1. As a whole, the top ten key success factors are “the company’s strategy goal is consist and clear”, “target set is reasonable and clear”, “commitment and support from top management”, “design quality management”, “the regime can combine with company’s product and marketing strategy”, “negotiating and integrating capability of product development managers”, “collecting the information of customer and market”, “ capability of replying to competitor’s strategy”, “capability of VE and VA” and “capability of replying to the change of industry environment”. 2. Because every industry faces a different business environment, the key factors that they should focus on are different. In automobile industry “the capability of product development manager in catching customer demand”, “supply quality management”, “cost consensus improvement of supplier” and “the capability of management in understanding and analyzing the cost structure” are the most important; in precision machinery business, “the capability of product development manager in catching customer demand” has the priority and in consumer electronic industry, “communicate with staffs” and “the capability of product development manager in catching customer demand” are the most important factors. 3. Because different enterprises have different strategies, products, cultures and issues, they must consider their own situation when they make this regime into practice. 4. The result of factor analysis is divided into 11 aspects. They are “distribution and accomplish of target”, “supplier”, “plan and review”, “catching and using the information of customer”, “capability to response the outside change”, “strategy management and concurrent engineering”, “ establishment of heavy-weighted product management”, “material flow, information flow and communication between departments”, “motivating employees and giving them definite target”, “negotiating and integrating capability of product managers” and “technical capability of product management”.

碩士
國立中央大學
土木工程研究所
89
Microtunneling is now commonly used in constructing the sewerage collection system. Due to the lack of experience in the early stage, construction budgets of microtunneling is formulated according only a handful of cost factors. This sometimes resulted in great cost variance during the construction stage, preceded by time-consuming changes or even disputes. The purpose of this work is to summarize the practical experience of using the microtunneling technology for the past two decades and to devise a wide set of cost factor on which a more accurate construction budget can be based. Five aspects of external influence factors are examined, including existing underground utility lines, ground conditions, site locality, project administration and work requirements. The work breakdown structure of microtunneling is comprised of three branches, including those of the entrance work pit, horizontal advancing sections and arrival work pit. Practical experience is obtained by a questionnaire survey, in which 32 experts are surveyed with 20 of them considered complete and valid. The result shows that the key cost factors mostly relate to underground utility lines. In contrast, factors related to ground classification, site locality and client requirements can be omitted. The proposed cost adjustment model is practically useful. With the test case adopted in the study, the budgeted cost can better represented the actual cost incurred in the construction stage.

碩士
開南管理學院
企業管理學系碩士班
94
Cosmetics industry is the business of beauty, also the one with low environment pollution and high supplementary value. Dye to the elevation of life standard of citizens and social & economic developments, cosmetics have become the dispensable essential in daily life, the evolvement of the cosmetics industry is closely related to the fashion trend as new products are successively launched in the consumption market. With the coming of elderly society, demands of functional products increase, also, expectation of product innovation from the down of the consumer age level leads the annual expansion on the market of cosmetics gradually as the influences upon the society and culture are getting obvious. In the cosmetics market in Taiwan, due to the foreign worship attitude and fine product packing & powerful commercial marketing of international brands, acceptation of domestic cosmetics brand is getting low, the competitive advantage is lower than international ones which makes the development of Taiwanese domestic cosmetics industry is getting hard day by day. Hence, the research discusses and analyzes the industrial situation of Taiwanese domestic cosmetics industry, further to understand its key factors of success. The research adopt the method of “ case study” to discuss the key factor of success in Taiwanese domestic cosmetics industry, then proceed “in depth interview” of the manufacturers upon the structure aspect of the key factor of success, conclusion and suggestion are brought based on the importance and opportunity from the message offered. The research conclusion is listed as below： It is found in the discussion of the key factor of industrial success that the manufacturers focus firstly on the importance of brand, it is found that the manufacturers believe that the product with brand image will make the consumer identify more deeply upon the product, when the consumer believes that the product can effectively achieve the nutrient or improving functions and uses for long term due to the trust of the safety, these will elevate the brand image. Capital of domestic cosmetics industrial is lower in comparison with the international ones and it is hard to match with. It is beyond competition on the powerful packing and commercial marketing of the international cosmetics brand and the domestic ones. The researcher finds that the manufacturers can start from adding customer value of the marketing methods, create the value that customer needs; in the aspect of price, estimate the reasonable cost, pay consideration on both quality and price and reflect on the most appropriate price, also, set the different price focused on the undeveloped consumer group to avoid the customer regards the domestic cosmetics as low price products. In the aspect of product manufacturing technique and material, it is found in the research that：Due to the fairly long period of time for industrial involvement, part of the manufacturers has accumulated core capability under the technical cooperation with research unit and equipped with the advantages of technique and research, together with the application on biotech materials, it has created its own core resource. In recent years, rising of medical skin beauty and skin care salon activate another consuming behavior, the research also finds that partial manufacturers aggressively expand domain on foreign channels, cosmetics made in Taiwan can be found in South East countries, China, etc. Hence, domestic cosmetics manufacturers need to aggressively develop on the channel of new type and on international market. It is found in the research that the public relations can only offer little help on the manufacturer’s operation, although the report printed page of non-paid method can be obtained through public relations ,offering to the existed or potential consumers to read, watch or listen to and raise the celebrity of the brand or product, however, however, the accumulated results require long-term fund and manpower devoted.

碩士
國立新竹教育大學
教育學系碩士班
99
This research compared the difference of background variables in TIMSS 2003 and TIMSS 2007 achievement surveys for forth grade students in the elementary schools in Singapore, Taiwan and Japan and analyzed whether student achievement is different as a result of these background variables. The research adopts statistical method, Percentage of Statistics, Chi-square test, and one-way ANOVA, to analyze and compare the different between two performance surveys. The conclusions are derived from the research and stated below: 1. Based on information obtained from these two performance surveys, except for other family resource, all variables of student reached significant difference. The variables of teacher including teachers’ general background, professional development, utilization of some teaching strategies, confidence of teaching, and frequency of assignment given, and the variables of school including students’ family financial status, schools’ expectation of parents attending school activities, school learning atmosphere, teaching style of science class, and resource of science class all reached significant difference in two performance surveys. 2. The more or better stock of books in family, other family resources, self-confidence in learning science, and perception of campus safety in the school, the higher self-confidence in teaching science and the more feasible assignments teachers given students, or lower effect of the lack or insufficiency of science resource on students, the better students’ science achievement is. 3. Students’ family financial status, schools’ expectation of parents participating school activities, and climate for learning in school positively influence students’ science performance. In addition, students’ science achievement could be influenced by teachers’ general background, teachers’ major, the amount of instructors, and teaching strategies.