近來企業社會責任的概念已逐漸被各企業接受，企業在創造利潤的同時也必須考慮所有利害人的權益，將其取之社會用之於社會。本研究將品質管理投資以及社會責任投資做連結，討論兩者影響企業營收的過程，並且將過程中各構面之間的關係以函數型式表示，最後利用品質管理中的成本效益模型引入，再將各構面當作參數置入，找出最佳化的投資比率。希望透過本研究所發展出的企業社會責任與品質管理的成本效益模型，讓企業在實行企業社會責任時，能知道社會責任與品質管理所影響的各項構面，以及各構面相互之間影響的情況。幫助企業在做決策時，能在社會責任與品質管理投資成本與其所相關聯的各項構面的成本效益上取得平衡。

The corporate social responsibility(CSR) can be accepted since it is beneficial to the society. In this research, the investment in quality management and the investment in the social responsibility can be linked together to describe the impact on the performance and financial result of the processes, and then the relationship and the relevant model can be developed. The cost and benefit model for the corporate social responsibility and the quality management can be used to help the decision makers to estimate the relevant effect and the linkage to the relevant aspects in the investment and cost/ benefit

目錄
圖目錄	IV
表目錄	V
通用符號一覽	VI
第1章  緒論	1
1.1 研究背景	1
1.2 研究動機	6
1.3 研究目的	8
1.4 研究假設	9
1.5 研究架構	10
1.6 研究流程	12
第2章  文獻探討	13
2.1 企業社會責任及管理效率	13
2.2 品質管理與不良率	15
2.3 負面事件比率	19
2.3.1 投資信心度	20
2.3.2 市佔率	21
2.4 品牌受損程度	22
2.4.1 口碑	23
2.4.2 促銷次數	24
第3章  模式發展	26
3.1 品質管理投資	26
3.1.1 品質管理投資與不良率之關係	26
3.1.2 不良率與負面事件比率之關係	27
3.2 社會責任投資	27
3.2.1 社會責任投資與管理效率之關係	27
3.2.2 管理效率與負面事件比率之關係	29
3.2.3 負面事件比率連結品質管理投資與社會責任投資	29
3.3 負面事件比率影響收益之關係	30
3.3.1 負面事件比率與投資信心度之關係	30
3.3.2 投資信心度與吸引資金增加率之關係	31
3.3.3 吸引資金增加率與市佔率之關係	32
3.3.4 市佔率與總收入之關係	33
3.4 負面事件比率影響促銷之關係	34
3.4.1 負面事件比率與品牌受損程度之關係	34
3.4.2 品牌受損程度與口碑之關係	35
3.4.3 口碑與促銷次數之關係	36
3.4.4 促銷次數與促銷成本	37
3.5 成本效益最佳化	38
3.5.1 顧客年需求量	38
3.5.2 投資企業資金	39
3.5.3 製造成本	39
3.5.4 效益損失	39
3.5.5 前置成本	39
3.5.6 總收益模型	40
第4章  數值分析和實例	42
4.1 企業社會責任與品質管理投資前的成本效益模型之實例	42
4.2 企業社會責任與品質管理投資後的成本效益模型之實例	48
第5章  結論與後續研究	51
5.1 主要研究成果	51
5.2 未來研究方向	53
參考文獻	54

圖目錄
圖號                   頁次
圖 1-1 研究架構圖 	11
圖 1-2 研究流程圖 	12
圖 2-1 品質獲利圖 	16
圖 2-2 危機壓力圖	22

表目錄
表號                     頁次
表 4-1 相關輸入值	        42
表 4-2 各構面連結模型的係數	43
表 4-3 各構面的原始數值	44
表 4-4 成本效益矩陣	48
表 4-5 各構面的最佳解數值	49

中文部份：
申永順(2005)，科學發展，387期，26-31。
李旭華(2009)，品質管理，滄海書局。
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胡憲倫、許家偉、蒲彥穎(2006)，策略的企業社會責任：企業永續發展的新課題，應用倫理研究通訊，37-50。
唐振鵬(2007)，論企業社會責任，福州大學管理學院。
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網站部分：
MBA智庫百科(2010)，企業突發事件
中國證券報(2010)，巴菲特：投資須滿足四大要素
台灣企業社會責任網(2001)，全球八大
凱林國際教育股份有限公司(2011)，危機形成與要素
維基百科(2011)，企業社會責任
聯合國全球盟約網(2005)，多國企業指導綱領

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