臺灣博碩士論文加值系統

對於企業而言，一般最常見的稽核是財務稽核，而行銷稽核是企業對其行銷環境、目標、策略及活動作完整性、系統性、獨立性及定期性之檢查，以找出問題的原因與機會的所在，並建立一套可行的行銷計畫活動，以改善並提升公司之績效。整理現有文獻發現，雖然有不少學者提出行銷稽核的程序與準則，但行銷稽核仍面臨許多需克服的問題，本研究認為主要問題在於行銷稽核的構面與準則，未必能真實地反映目前企業特性，也因為國內關於行銷稽核的研究與應用甚少，使得許多企業行銷、稽核單位不知道該如何應用既有行銷稽核的構面與準則執行稽核動作。
本研究以國內十位行銷與稽核實務專家意見為基礎，首先將Kotler et al. (1977)所以提出的六大行銷稽核列為主要構面，再將構面裡分為二十七個次準則，透過專家填答問卷的方式，執行多準則決策方法(Multiple criteria decision-making; MCDM)中的AHP、DEMATEL、VIKOR分析，得到各準則之權重和排序，並繪製因果關係圖，了解企業行銷稽核適切的構面及準則。
在AHP分析結果發現「行銷策略稽核」權重值最大，為目前企業最重視的構面準則，舉凡從訂定明確的目標市場、如何妥善利用行銷資源指標等，其次依序為行銷環境稽核、行銷生產力稽核、行銷系統稽核、行銷組織稽核、行銷功能稽核。
從關聯度來看，行銷環境稽核、行銷策略稽核，兩者之間關聯度較高。以因果度而言，行銷環境稽核、行銷組織稽核、行銷策略稽核為因果關係中的因，也就是所謂的「導致類」準則，企業可優先執行此三構面之稽核。而行銷系統稽核、行銷功能稽核、行銷生產力稽核，此構面為因果關係中的果，也就是所謂的「被影響」準則，則代表對企業而言這類型準則依存性較高。
本研究也透過折衷排序法(VIKOR)分析，認為企業執行行銷稽核，應優先執行行銷策略、行銷環境及行銷生產力等三構面的稽核，能有效提升行銷績效。

The purpose of this study is to evaluate and develop a model of marketing audit (MA) implementation criteria. This study appears to be one of the first papers to focus on the use and contribution of analytic hierarchy process (AHP) on the marketing audit implementation criteria. Based on ten practical marketing experts’ opinions and evaluations from Taiwan, we conducted an AHP decision model for assessing the priority of marketing audits criteria for Taiwan’s small and medium enterprises (SMEs). Our study consists of two phases. In the first phase, we investigate the potential criteria of marketing audits implementation from literature. Then, in the second phase, we created an AHP model to determine the relative priorities of auditing criteria by accommodating both the objective and subjective judgments of the ten practical experts participating in this study.
Our result indicates that the marketing strategy related standards and auditing criteria appear to be the top priority while implementing MA and the following are the marketing environment audit, marketing productivity audit, marketing system audit, marketing organization audit, and marketing function audit. In addition, from the perspective of cause-effect relationship, the marketing environments, organization, strategy audits appear to be the causes of the marketing system, function and productivity audits. This study also proposes some suggestions for the decision making of practical hierarchical marketing audit criteria.
A comparative analysis of results by VIKOR method and survey method used in 2010 showed that the both priorities of implementing marketing audit dimensions are similar, and marketing strategy audit, marketing environment audit and marketing productivity audit contribute firms greater than the other dimensions.

摘要------------------------------- I
ABSTRACT---------------------------II
誌謝------------------------------III
表目錄------------------------------V
圖目錄----------------------------VII
第一章 緒論 ------------------------1
第一節 研究背景與動機--------------1
第二節 研究目的-------------------2
第二章 文獻探討 --------------------3
第一節 內部稽核 ---------- --------3
第二節 行銷稽核 -------------------4
第三章 研究設計 --------------------10
第一節 研究流程 ------------------10
第二節 研究方法 ------------------13
第四章 研究結果與分析 ---------------23
第一節 AHP結果分析 ----------------24
第二節 DEMATEL結果分析-------------38
第三節 VIKOR分析 ------------------54
第四節 行銷績效指標比較分析 ---------66
第五章 結論與建議--------------------68
第一節 研究結論--------------------68
第二節 研究限制 --------------------71
參考文獻 ----------------------------73
附錄一 ----------------------------77
專家基本資料 ------------------------77

一、中文部分：
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