基于组织间成本管理的组织间管理控制系统研究

发布时间：2018-07-07 23:50

本文选题：组织间管理控制系统 + 组织间关系　；参考：《江苏科技大学》2014年硕士论文

【摘要】：随着经济全球化和信息化的快速发展，企业的经营环境因此发生了巨大的变化。企业活动突破了组织边界的范畴，与其他组织间传统的排他性竞争转变为更为复杂的竞争合作的关系。外部环境的变化和组织自身发展的需要都要求跨越组织边界进行管理控制。而对于跨组织进行管理控制，我国学术界进行的理论探索和实证研究很少。对管理控制方面的研究视角一直较为分散，大多都是从某一个方面来探讨，没有从整体上讨论。在前人研究的基础上，本文从节点组织角度，试图建立一个相对完整的、较为普遍的组织间管理控制系统，以期能够为完善我国的管理控制系统理论提供帮助，，以及为企业的组织间管理控制实践提供指导。本文通过对组织间管理控制系统及组织间成本管理的国内外研究现状进行评述，引出了将要讨论的问题。在对相关理论及研究梳理的基础上，本文尝试从四个方面来建立一个组织间管理控制系统框架：以组织间成本管理为主体的业务流程整合、绩效评估和利润分配、组织间信息共享以及信任的构建。随后，对提出的组织间管理控制系统的影响因素进行了分析，并用结构方程模型进行验证。本文研究发现控制问题、社会资本、信息技术能力以及制度环境会影响组织间管理控制系统的构建。最后，对本文的研究进行了总结，指出存在的不足以及未来的研究方向。
[Abstract]:With the rapid development of economic globalization and information technology, the business environment of enterprises has changed greatly. Enterprise activities break through the category of organizational boundaries, and the traditional exclusive competition among other organizations is transformed into a more complex relationship of competition and cooperation. The change of external environment and the needs of organization's own development require management control across organizational boundaries. However, there are few theoretical and empirical studies on cross-organization management control in China. The research perspective of management control has been scattered, mostly from one aspect, not from the overall discussion. On the basis of previous studies, this paper tries to establish a relatively complete and universal inter-organizational management control system from the point of view of node organization, in order to provide help for perfecting the theory of management and control system in China. And to provide guidance for the practice of inter-organizational management and control. In this paper, the current research situation of inter-organizational management control system and inter-organizational cost management is reviewed, which leads to the problems to be discussed. Based on the relevant theories and researches, this paper attempts to establish an inter-organizational management and control system framework from four aspects: business process integration, performance evaluation and profit distribution, with inter-organizational cost management as the main body. Information sharing and trust building between organizations. Then, the influencing factors of the proposed inter-organizational management control system are analyzed and verified by the structural equation model. In this paper, we find that the problems of control, social capital, information technology ability and institutional environment will influence the construction of inter-organizational management control system. Finally, this paper summarizes the research, points out the shortcomings and future research direction.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.3

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