臺灣博碩士論文加值系統

資產資本支出計畫(Asset Capital Spending Planning, ACSP)是組織資產維護管理中最重要的活動之一，由於外在經濟情勢的不確定、內部資源的限制及資訊封閉性，常使得計畫決策者在進行決策時，經常無法得到令決策者滿意的結果。所以須考慮許多不同層面上的問題，提供適時及適合的計畫，以維持組織的正常運轉及永續經營。

本研究的目的在利用多屬性決策的方法，來建構一套有系統的資本支出評選流程，讓評選的參與決策者可以利用這個架構及流程，進一步了解工廠資產設備存在的風險及機會，以取得最佳的方案組合，達成有效的資本支出計畫。因此，經由本研究之決策方法流程，管理者可更加了解公司面臨的風險與其所擁有的機會。本研究並進一步建議，經由了解公司資源的限制並透過ACSP透明度的幫助，管理者透過有品質的決策充分合作，以及計畫工作可藉由減少風險到最低水準而明顯改善，使專案得以順利的實行。

關鍵字: 資產維護管理、多屬性決策、方案組合

Asset capital spending planning (ACSP) is one of the most important activities of asset maintenance management in an organization. Because of uncertain economic conditions, resource constraints and closed information, decision makers often are not satisfied with the decision-making made for the ACSP. Therefore, many perspectives need to be considered in planning stage. The plan needs to be provided in time and suitably and is used to support organization’s operation and sustainability.
The current study proposed a method of multi-attribute decision making to construct an evaluation framework of assets capital spending that the firm can get the best alternative from the portfolio which is expected to achieve effective capital spending planning. Accordingly, through this kind of process of decision making method, managers then can well understand the risks the firm faced and opportunities they owned. This study further suggests that projects be well implemented through the knowledgeable constraints of company resources and helpful transparency of ACSP, fully collaborated by managers via quality decision-making, and significantly improved by reducing the risk of the task to the lowest level.

Keywords: asset maintenance and management, multi-objective decision making, project portfolio

目錄 頁次
中文摘要 i
ABSTRACT ii
誌謝 iii
目錄 iv
表目錄 vii
圖目錄 viii

第一章 緒論
1.1研究背景與動機 1
1.2研究目的及範圍 2
1.3論文組織架構 3

第二章 文獻回顧與探討
2.1介紹 5
2.2資本支出評估 5
2.2.1 風險分析 6
2.2.2生命週期成本 15
2.3資本支出計劃 18
2.3.1資本支出計劃 18
2.3.2資本支出計劃流程 18
2.4方案組合 21
2.5多屬性決策 25
2.5.1決策目的及理念 25
2.5.2多屬性決策 27
2.5.3多屬性決策方法 28
2.5.4多屬性決策方法應用 30
2.6本章結論 32
第三章 研究方法
3.1介紹 33
3.2研究設計 34
3.3資產資本支出計畫 35
3.4產生資本支出方案 37
3.4.1降低風險方案 39
3.4.2降低資產生命週期成本方案 41
3.5分析方法 45
3.5.1定義方案衡量屬性及決定方案屬性的排序與權重 46
3.5.2選擇評估工具及進行方案評分 48
3.5.3建構方案價值加總模式及計算不同方案之加總價值 49
3.6資本支出方案組合評估與選擇 50
3.7本章結論 52

第四章 實證分析
4.1案例介紹 53
4.2實證分析 53
4.2.1建立計劃目標層級架構及找出衡量屬性 53
4.2.2產生資本支出方案 55
4.2.3執行屬性排序及權重計算 56
4.2.4方案評分在每一屬性下衡量各方案之價值 56
4.2.5計算各方案之總價值排序及初步選擇各期方案組合 59
4.2.6檢討與修正提出合適的組合計畫 61
4.3結果分析與檢討 62
4.4本章結論 62

第五章 結論與建議
5.1介紹 63
5.2管理意涵 63
5.1研究限制 64
5.1結論 65
參考文獻 66
簡歷 69

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