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系統識別號 U0002-0207200810191400
中文論文名稱 應用網路群體決策與品質機能展開於平衡計分卡之績效衡量指標訂定
英文論文名稱 Applying Web-based Group Decision Making and Quality Function Deployment to the Formulation of Balanced Scorecard Performance Indexes
校院名稱 淡江大學
系所名稱(中) 資訊管理學系碩士班
系所名稱(英) Department of Information Management
學年度 96
學期 2
出版年 97
研究生中文姓名 宋國鋒
研究生英文姓名 Kuo-Feng Sung
學號 695631845
學位類別 碩士
語文別 中文
口試日期 2008-06-16
論文頁數 55頁
口試委員 指導教授-鄭啟斌
委員-蕭瑞祥
委員-陳慶隆
中文關鍵字 平衡計分卡、品質機能展開、網路群體決策 
英文關鍵字 Balanced Scorecard, Quality Function Deployment, Web-based Group Decision Making 
學科別分類 學科別社會科學管理學
學科別社會科學資訊科學
中文摘要 近年來,平衡計分卡(Balanced Scorecard, BSC)以其策略管理能力,已成廣受企業採用的管理工具。然而企業在實施平衡計分卡之初期時常面臨推行上的困難,這些困難包括由於與會人員時間與距離限制所造成的高會議成本,以及績效衡量指標訂定上的缺失,例如指標數目過多或不足以致無法適切連結指標與策略或者甚且指標之訂定與策略間缺乏因果關係導致平衡計分卡之失敗。為了解決上述問題,本研究推出一資訊系統以協助企業訂定其平衡計分卡績效衡量指標。本系統結合網路群體決策模式與品質機能展開(Quality Function Deployment, QFD)工具來引導平衡計分卡之指標訂定會議流程。其中,網路群體決策的環境可以免除與會人員時間與距離上的限制,而品質機能展開工具則可協助訂定過程中強化指標與策略間之因果關係。
英文摘要 Balanced scorecard (BSC) was well-known for its strategic management and was widely used by enterprise in recent years. However, when implementing BSC, some significant problems popped out: (1) high conference costs due to frequent assembly of participants who have varied time schedule and are geographically distributed at different locations, (2) either too many or too few indexes are formulated so that they are unable to focus efforts on achieving company goals, and (3) failure in effectively linking indexes to strategies due to the lack of causal relationship between indexes and strategies. To solve the aforementioned problems, this research develops an information system to enhance the formulation of BSC performance indexes for enterprise. This system, combined with Web-based Group Decision Making and Quality Function Deployment (QFD), sets up the detailed process of conferences of building BSC performance indexes. The advantages of the proposed system include: the use of web-based conference eliminates the temporal and spatial constraints, and the QFD technique can enhance the causal relationship between indexes and strategies in the formulation process.
論文目次 誌謝..................................................................I
摘要..................................................................II
目錄.................................................................IV
圖目錄..............................................................VI
表目錄.............................................................VII
第一章 緒論......................................................1
第一節 研究背景...............................................1
第二節 研究動機與目的.....................................3
第三節 論文架構...............................................5
第二章 文獻探討...............................................6
第一節 平衡計分卡............................................6
第二節 品質機能展開.......................................14
第三節 網路群體決策支援系統..........................18
第四節 結合品質機能展開與平衡計分卡及小結...20
第三章 系統架構.............................................22
第一節 系統架構及流程:................................22
第二節 系統功能及使用者權責..........................27
第三節 驗證系統有效性...................................33
第四章 系統展示.............................................35
第一節 討論階段.............................................35
第二節 投票決策階段.......................................39
第三節 四大構面整合決策階段..........................44
第五章 結論與建議..........................................46
第一節 結論與貢獻..........................................46
第二節 研究限制與後續研究建議......................48
參考文獻.......................................................49
中文部份:....................................................49
英文部分:....................................................50
附錄一 正式問卷.............................................53

圖目錄
圖2...........................................................................................15
圖3.1 系統架構..........................................................................23
圖3.2 系統流程..........................................................................24
圖3.3 QFD表(以財務構面,主席身分為例)....................................28
圖3.4 新增指標畫面(以財務構面,主席身分為例)..........................29
圖3.5 進行投票畫面(以財務構面,主席身分為例)..........................30
圖4.1 討論階段流程...................................................................35
圖4.2 以財務構面為例,系統初期(以主席身分).............................36
圖4.3 主席KEVIN新增指標後之畫面............................................37
圖4.4 經由各個成員所提出的衡量指標.........................................37
圖4.5 針對衡量指標「市場佔有率」討論之畫面............................38
圖4.6 投票決策階段...................................................................39
圖4.7 成員TOM之進入投票畫面..................................................40
圖4.8 成員TOM之投票表之決策..................................................40
圖4.9 成員資訊表......................................................................41
圖4.10 以主席身分、財務構面為例,計票畫面.............................41
圖4.11 以主席身分、財務構面為例,經由系統計算後結果QFD表...42
圖4.12 以主席身分、財務構面為例,該構面完成之畫面................43
圖4.13 四大構面整合決策階段....................................................44

表目錄
表2.1....................................................................10
表4.1 P公司之平衡計分卡衡量指標訂定結果.............45




參考文獻 中文部份
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2.周齊武、吳安妮、Kamal Haddad、施能錠,探索實施平衡計分卡可能遭遇之問題,會計研究月刊,第183期,頁63-74,民國90年。
3.林士彥,非營利組織服務品質改善之研究:以品質屋決策輔助模式分析臺北市立動物園教育中心,博物館學季刊,第19卷,第2期,頁465-485,民國94年。
4.林珮琪,高科技產業研究發展績效衡量之研究-平衡計分卡觀點,台灣大學會計研究所未出版碩士論文,民國87年。
5.黃艷雲,品質機能展開應用於成衣設計之研究,國立成功大學企業管理研究所碩士碩文,民國93年。
6.褚秀敏,關鍵成功因素與績效評估制度關連性之研究-以郵局為例,國立台灣大學會計學研究所碩士論文,民國87年。
7.楊寬宙,探討平衡計分卡在功能性組織企業中之導入方法:個案研究,朝陽科技大學工業工程與管理系碩士論文,民國93年。

英文部分
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19.Miyoung, J. and Haemoon, O. (2006). Quality Function Deployment: an Extended Framework for Service Quality and Customer Satisfaction in the Hospitality Industry. Hospitality Management, 17, 375-390.
20.Moskowitz, H. and Kim, K. (1993). On assessing the H value in fuzzy linear regression, Fuzzy Sets and Systems, 58, 303-327.
21.Olve, N., Jan, R. and Magnus, W.(1999). A Practice Guide to Using the Balanced Scorecard, John Willy& Sons, LTD.
22.Prasad, B. (1998). Review of QFD and related deployment techniques. Journal of Manufacturing Systems, 17(3), 221-234.
23.Niven, P.R. (2005). Balanced Scorecard Diagnostics-Maintaining Maximum Performance, First edition. Hoboken, NJ: John Wiley & Sons, Inc.
24.Rousseau, Y. and Rousseau, P. (2000). Turning strategy into action in financial services. CMA Management, 73(10), 25-29.
25.Lee, S.F. and Andrew Ko, A.S.O. (2000). Building balanced scorecard with SWOT analysis, and implementing “Sun Tzu’s The Art of Business Management Strategies” on QFD methodology. Managerial Auditing Journal, 15(1/2), 68-76.
26.Sanford, J. L. (2005). How useful is QFD? Quality Progress, 38(1), 51-59.
27.Temponi, C., Yen, J. and Tiao, W.A. (1999). House of quality: A fuzzy logic-based requirements analysis. European Journal of Operational Research, 117(2), 340-354.
28.Wang, K.J. and Chien, C.F. (2003). Designing an Internet-based group decision support system. Robotics and Computer Integrated Manufacturing, 19, 65-77.
29.Ip.Y.K. and Koo. L.C. (2004). BSQ strategic formulation framework. A hybrid of balanced scorecard, SWOT analysis and quality function deployment. Managerial Auditing Journal, 19(4), 533-543.
30.Zairi, M., and Youssef, M.A. (1995). Quality function deployment. The International Journal of Quality and Reliability Management, 12(6), 9-23.
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