Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/24660
標題: 內部轉撥計價制度之探討-以中華郵政為例
A Study of Internal Transfer Pricing System-Example of Chunghwa Post Co.Ltd
作者: 黃文香
Huang, Wen-Hsiang
關鍵字: http://etds.lib.nchu.edu.tw/etdservice/view_metadata?etdun=U0005-1708200923521500
責任中心
轉撥計價制度
績效評核
出版社: 高階經理人碩士在職專班
引用: 一、 中文部分 交通部中華郵政股份有限公司編,2008年,中華郵政股份有限公司96年度年報,頁6-14。 李奇憲,2004年,應用群組技術與ARIS方法於企業流程再造以中華郵政公司包裹業務為例,私立南台科技大學工業管理研究所碩士論文。 李昌全,2005年,國內快遞市場之研究-以中華郵政為例,私立義守大學管理研究所碩士論文。 胡夢鯨,1998年,成人教育學習理論與模型─國中補校文科教學的一項質性研究,台北:師大書苑,頁13。 胡小鳳,2007年,國際快遞服務與傳統郵政國際快捷服務整合之研究-以DHL與中華郵政為例,私立東吳大學企業管理學系碩士論文。 康智庭,2006年,中華郵政公司郵務部門彈性化勞動力運用研究,私立大葉大學人力資源暨公共關係學系碩士論文。 許修偉,2008年,國際快捷郵件服務品質與顧客滿意度之探討-以中華郵政與UPS為例,私立大葉大學國際企業管理學系碩士論文。 陳美月,1998年,成本會計學(下冊)第二版,臺灣西書出版社,頁405。 陳蕙怡,2003年,中華郵政公司提供快遞服務模式之探討,國立交通大學交通運輸研究所碩士論文。 黃金發,1995年,成本會計學(下冊)第十一版,華泰書局,頁730-737。 黃秀娥,2003年,宅配業務關鍵成功因素之研究-以中華郵政台南縣郵局包裹業務為例,國立成功大學高階管理碩士論文。 二、 英文部分 Tang,Roger Y.W.,1986,“Multinational and Less Developed Countries Transfer Pricing.”Paper in Academy of International Business Southest Asia Regional Conference.
摘要: Chunghwa Post Co., Ltd. has readjusted its organizational structure into 23 responsibility central bureaus since its corporatization in 2003 and initiated the internal transfer pricing system since 2005 for the benefits of making easy the calculation of economic earnings in the 23 bureaus after the implementation of such a system, which is also listed as one of the evaluation items to assess the business performance of these bureaus. This study collected the earnings data before and after internal transfer pricing in every responsibility central bureau from years 2005 to 2008 and performed descriptive statistics and analysis of variance (ANOVA)according to the position levels and geographical districts (north, central and south) of each bureau. This study also adopted the interview method, using selected postal workers as the subjects. The findings of the study indicate: (1) there are significant differences of earnings between major and minor responsibility central bureaus before internal transfer pricing. After implementing the pricing system, however, no significant differences of earnings are found between bureaus of different responsibilities. (2) There are no significant differences of earnings among bureaus located in three different districts before internal transfer pricing. After implementing the system, however, significant differences of earnings are found among bureaus of different districts. Such differences are found larger between bureaus of the north and those of the central and south as the percentage of financial subsidies decreases. In order to achieve a "fair" and "reasonable" performance evaluation system, therefore, this study suggests the following steps to be taken in order to eliminate the significant differences created by rural-urban differences: (1) to include the rural-urban factor in the internal transfer pricing system, (2) to set up a few bureaus under special policies, and (3) to increase the percentage of financial subsidies. It is hoped that the aforementioned practices will further motivate all responsibility central bureaus to pay extra attention to their earnings performances after internal transfer pricing.
中華郵政股份有限公司自民國92年公司化以後,組織結構調整為23個責任中心局,並自94年度起實施郵件內部轉撥計價制度,俾利計算各責任中心局郵件內部轉撥計價後盈餘,並將其計入責任中心局績效評核項目之一。 本研究主要蒐集94至97年度各責任中心局轉撥計價前、後盈餘數據資料,分別針對不同局等組別及北、中、南三個區域責任中心局分組進行敘述性統計及變異數分析法,並以相關郵政員工為對象,兼採訪談研究方法。本研究結果發現:一、各責任中心局郵件內部轉撥計價前盈餘,對於大、小責任中心局等間存在顯著之差異。經由實施郵件內部轉撥計價制度後,各大、小責任中心局間之郵件內部轉撥後盈餘已無顯著差異。二、北、中、南部不同地區責任中心局郵件內部轉撥計價計價前盈餘並無顯著差異存在,經由郵件內部轉撥計價公式計算後,北、中、南三個不同地區責任中心局郵件內部轉撥計價後盈餘存在顯著性差異,尤其當經濟提撥補貼不經濟比率愈小時,則北部地區與中、南部地區責任中心局間差異性愈大。為達「公平」與「合理」之責任中心績效衡量制度目標,建議予該郵件內部轉撥計價制度中考慮置入其他更多質性的考量因子(如城鄉因素、政策性設局等),或是提高經濟提撥補貼不經濟比率,以減少北部與中、南部責任中心局郵件內部轉撥計價後盈餘之顯著差異,進而促使各責任中心局重視該績效評核項目,以達激勵效果。
URI: http://hdl.handle.net/11455/24660
其他識別: U0005-1708200923521500
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