臺灣博碩士論文加值系統

在現今競爭環境激烈的商業環境下，內部控制已成為一個很重要的環節去保持一個企業的永續經營，在中小企業林立的台灣，服務業的比重已漸漸提高，而其中零售業佔了近四成的比例，而零售業最重要的部分就是銷售循環，但是大部分的企業並不重視銷售循環的設計，因此本研究的問題為如何利用內部控制以及流程再造的觀念去建構出新的一套銷售流程裡的授信管理，並利用個案零售公司為框架。
首先，本研究利用訪談去了解個案公司的銷售流程以及循環，接下來利用REA去繪製銷售流程，然後使用流程再造以及內部控制觀念去重新繪製新的銷售流程並利用智慧型代理人之觀念去進行系統的協助，讓整個銷售流程能夠更為順暢並符合內部控制之規章。
經過個案公司的模擬以及驗證後，REA銷售流程的改造與系統是有參考價值的，未來的研究可應用REA以及智慧型代理人系統於更多不同的企業裡的內部循環當中。

In the highly competitive environment, business environment and internal control has become a very important part to maintain the whole enterprises. Service industry becomes the biggest part in Taiwan’s economy. Retail industry is about 40 percent in the Service industry. The most important part of retail industry is revenue cycle, but most of them don’t care about the revenue cycle. The study’s question is to use internal control and process reengineering to rebuild the company’s credit process in the revenue cycle.
First, the study interviews the manager to understand the company's revenue process and cycle. Then, using REA creates the original revenue process. Using process reengineering and internal control concepts rebuilds a new revenue process. Then, using the concept of intelligent agents helps the revenue process.
After the company's simulation and verification, new REA sales process and system simulation is valid. The future research can be applied to REA and intelligent agent system in the different kinds of enterprises.

第一章 緒論 1
1.1研究背景與動機 1
1.2研究目的 4
1.3研究流程 5
第二章 文獻探討 6
2.1服務業內部控制 6
2.1.1服務業之重要性 6
2.1.1.1服務業狀況 6
2.1.2服務業和內部控制 9
2.1.2.1內部控制定義和概念 9
2.1.2.2 內部控制和服務業相關論文探討 11
2.1.3銷售循環和服務業之關係 12
2.1.3.1銷售循環概念 12
2.1.3.2銷售循環相關研究： 17
2.1.3.3 小結 20
2.2REA模型 21
2.2.1REA模型簡介 21
2.2.2 REA企業本體論模型 25
2.2.3REA發展與應用 31
2.2.4 REA與智慧型代理人整合應用 36
2.2.5小結 37
2.3服務流程再造 38
2.3.1企業流程再造 38
2.3.2服務創新 39
2.3.3流程再造之塑模工具 39
2.3.4 服務業流程再造個案研究 42
第三章 研究方法 43
3.1研究流程與架構 43
3.2個案研究法 44
3.2.1 個案研究法簡介 44
3.2.1.1個案研究法的種類 44
3.2.2個案研究法的特性 45
3.2.3 個案研究法流程步驟 46
3.2.4個案研究法之設計 47
第四章 個案研究 48
4.1個案公司簡介 48
4.1.1 個案公司背景介紹 48
4.1.2 個案公司組織以及營運概況 48
4.2 個案訪談 50
4.3 個案銷售流程之探討 56
4.3.1原本銷售流程 56
4.3.2個案銷售流程改良 61
4.4 系統模擬 64
4.5 系統模擬之驗證 68
第五章結論與建議 70
5.1 研究結論 70
5.2研究建議 71

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