企業為求於市場中維持競爭的優勢，致力於成本管理制度的改革與產品生產的合理化。筆者首次針對國內約850家企業所作之實況調查之內容將對於國內企業的組織型態、管理會計制度之通用、產能效率、員工之績效評估以及該企業與零件供應商之關偉等項目中製作問題。問卷以質性答案為主。

此研究將自組織結構、管理會計資訊系統、成本管理、人員參與及環境不確定性等構面與組織績效之間進行logistics回歸分析。

結呆顯示，企業的組織形態、會計資訊及時性、設計部門參與成本分配對成本抑減的績效產生影響。(1)分權化組織型態將有助於成本抑減之相關活動的實施。(2)管理會計資訊系統的豐富性亦對成本抑減績效有正面影響。(3)部門成員的參與成本決策有助於成本抑減績效的達成。

Maintaining a dominant position in the competitive market， companies should concentrate the cost management and manufacturing rationalization. In this research， the author will investigates the situations of Taiwan industries in implementing the strategic cost management techniques by survey. The 850 companies listed in Taiwan Stock Exchange will be surveyed. This survey is designed and focused on he comparison analysis of organizational adaptation， production efficien句， and personnel performance measurement.

The empirical results indicate that cost reduction performance is affected by organizational authorization， usefulness of managerial accounting information systems， personnel participation in budgeting and environmental uncertainty. Firstly， cost-reduction activities could be implemented effectively and efficiently under organizational authorization; Secondly， information from managerial accounting systems could affect positively the cost reduction performance; the last， personnel participation in cost-budgeting could be helpful in achieving cost-reduction performance.