臺灣博碩士論文加值系統

企業以追求穩定獲利與成長為目的，如何在最短的時間，投入有效的研發人才及設備，獲取最高的報酬，是值得深思的問題。而其中企業經營的績效被廣泛的探討，尤其在日新月異的電子業，隨著產品更新速度不斷增快，如何在有限的資源之下，做出最佳的配置，以達成較佳績效更顯得重要。然而，以往企業在衡量績效時，雖有許多指標可供使用，但仍須由專業人員人工方式進行複雜的計算與分析，結果往往過於主觀且正確性有待商議。有鑑於此，本研究提出以層級分析法，建制企業經營績效評估決策支援系統，俾利管理者快速獲得正確的財務資訊與績效評估建議。在研究過程中首先蒐集國內外學者提出之財務績效指標，經過 AHP 第一階段及第二階段問卷，得到電子業的 17 個企業經營績效指標（負債佔資產比率、長期資金佔固定資產比率、流重比率、速動比率、現金流量、存貨週轉率、存貨週轉天數、應收帳款週轉天數、稅後淨利率、毛利率、每股盈餘、稅後淨成長率、營收成長率、研發費用、專利授權金、顧客關係、供應商績效）。並藉由「企業經營績效評估決策支援系統」，結合資料庫、知識庫及模式庫功能評估企業績效。最後以國內上市電子公司之實際經營數據為樣本，利用層級分析法 (AHP) 評估企業經營績效，以供決策者在下達決策時之依據。

The main goal of a business is to seek big profits and fast growth under efficient investment. Especially in the electronics industry, organization performance is greatly discussed and emphasized. With the fast product updating speed in the electronics industry, the best allocation with limiting resources to achieve better performance plays an important role. However, although there are many financial indexes to measure business performance, complex calculation and analysis by professional analysts are still needed. For this reason, we develop a business performance evaluation decision support system, which can assist managers in making decision and querying the critical financial information. The system is composed of a database, a knowledgebase and a model base. In order to evaluate business performance, we collect the financial and non-financial indexes based on the past researches and 15 performance indexes for the electronics industry in Taiwan have been selected by using a two-phase AHP survey. Finally, we use practical historical financial and non-financial data as the sample to evaluate enterprise performance and provide suggestions or alternatives for decision making.

第一章 緒論 1
1.1 研究動機 1
1.2 研究目的 1
1.3 研究流程 2
1.4 研究方法 3
1.5 研究範圍與限制 4
第二章 文獻探討 5
2.1 層級分析法(AHP) 5
2.2 企業經營績效衡量 9
2.3 決策支援系統 17
2.4 AHP層級分析法與企業經營績效衡量在決策支援系統之應用 26
第三章 系統建構理論與技術 30
3.1 AHP層級分析法理論與技術 30
3.2 決策支援系統理論技術 36
3.3 權重因子擷取與問卷設計 44
3.3.1 第一階段問卷設計 44
3.3.2 第一階段權重因子篩選後問卷發放、回收與統計 44
3.3.3 第二階段AHP問卷設計前專家訪談 47
3.3.4 第二階段AHP問卷設計、發放、有效問卷回收統計 51
第四章 系統建置與評估測試 52
4.1系統架構與功能 53
4.2 AHP決策支援系統 54
第五章 結論與建議 66
5.1 結論 66
5.2 未來研究方向 67
參考文獻 68
附錄
附錄一 AHP第一階問卷 79
附錄二 AHP第二階問卷 82
附錄三 AHP第二階問卷回收統計 86

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