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Jao-Sheng, Cheng

Department of Business Administration,

National Yunlin University of Science & Technology

No.22, Ln.89, Guangfu Rd., Liuzhong Village, Douliu City, Yunlin County 640,       Taiwan (R.O.C)

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I-Ching, Lin

Department of Business Administration,

National Yunlin University of Science & Technology,

3F,No.111-1, Sanmin Road, Changhua 500, Taiwan (R.O.C.)

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Abstract

The purpose of this empirical study was to investigate the effects of the power of decision-making in strategic cost management on corporate competitiveness. The research focused on Taiwanese enterprises with overseas subsidiaries. The subjects of this study were the bicycle industry and machinery and equipment manufacturing industry mainly and other industries. 

The instrument used for data collection in this study was a questionnaire. All statistics were computed by the correlation analysis and variables analysis was utilized to evaluate how the power of decision-making in strategic cost management by the headquarters itself, the overseas subsidiary alone, or either of the units individually, effects corporate competitiveness.

The corporate competitiveness of a company was better than its competitors when the strategic cost management policies were executed directly by the decision-making unit. The correlation among the corporation competitiveness variables all reached the significant level. 

Keywords: Management, StrategicCost Management; the power of Decision-making; Competitive Strategy; Strategic Analysis;Corporation Competitiveness

 

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