產品生命週期、管理控制制度與新產品開發績效之關係

The Relationship among Product Life Cycle, Management Control System and New Product Development Performa

本文探討產品生命週期與管控制度之關係，以及產品生命週期與管控制度之配合對企業新產品開發績效的影響，其中為瞭解會計人員作業在新產品開發的角色，本文著重在會計人員作業觀點之管控制度，包括「提供資訊及規劃之成本管控制度」、「控管與改善之成本管控制度」、「基本管控制度」及「風險管控制度」。針對扣除某些特殊產業後之上市櫃公司進行問卷調查。結果發現：產品生命週期長短會影響對各管控制度的重視程度有所不同，產品生命週期較長之企業較為重視「提供資訊及規劃之成本管控制度」與「基本管控制度」。另外，產品生命週期較短之企業對「控管與改善之成本管控制度」以及「風險管控制度」越重視，而產品生命週期長之企業對「基本管控制度」越重視，企業的新產品開發績效越好。這些發現對於管控制度之設計具有重大管理意涵。

This paper examines the relationship between product life cycle and management control systems (MCSs) and their fit on the performance of new product development (NPD). We consider the design of MCS based on accountants' activities to explore the control role of accountants in NPD. We refer to the design of MCSs as consisting of four modes: cost MCS for providing information and planning, cost MCS for monitoring and improvement, basic MCS and MCS for risk management. This paper collected data from surveying Taiwanese listed company after filtering some specific industries. The results indicate the duration of product life cycle affects the choice of individual MCS. The firms with longer product life have more reliance on cost MCS for providing information and planning and basic MCS. The firms with shorter product life cycle placing more reliance on cost MCS for monitoring and improvement and MCS for risk management would obtain greater NPD performance. The firms with longer product life cycle placing more reliance on basic MCS would get greater NPD performance. These findings bear important managerial implications to the design of MCSs.