臺灣博碩士論文加值系統

過去公司內部如行銷、生產、採購、品管等各功能部門往往各自為政，缺乏良好的溝通，但這樣的方式在「顧客至上」的趨勢下，將使公司失去其競爭優勢。初步的計畫預防保養行動優化政策是很多研究活動的題材，過去，預防和設備保養的成本觀點被廣泛研究適合於監控元件，失敗要素僅僅藉由被立即識別並伴隨著修理；很少注意到已經被支付到系統的成本，在其中潛在的失效只透過定期測試或者檢查是不夠的。
本研究以國內某半導體專業封測公司應用流程改造策略執行改善設備預防保養績效為案例，建立包括「績效指標之意涵」、「價值鏈之涵蓋比率」以及「顧客導向之程度」三構面，並分別予以相對性量化、質化，用以分析、比較。並試圖結合績效指標分析、平衡計分卡與其他管理概念結合，以此分析做為審視所規劃的部門績效牽動部門成員之執行程序與焦點以及其能為顧客增值的自我驅動機制，藉由此建立新流程整合企業內部之規劃決策，此新系統不但以內部顧客、外部顧客導向來進行跨部門整合，且將藉由價值鏈來進行企業資源的整合，以強化企業資源進而提高組織效率及產品績效。並藉由與四家業界代表性公司的深度訪談，進而來驗證此新的流程管理模式能達到高的營運績效。
在流程之模擬及驗證，本研究得到正面的結果，肯定此研究之運用績效指標分析與平衡計分卡之觀點於流程改造的進程與步驟，將有助於推動公司提昇並保持內部品質改善與預防保養績效。這個研究也能被運用到其他功能部門的流程再造。

In the past, because of the independence among a company’s departments, there was always little communication between departments. This style led organizations to lower the competition strength when becoming “customer-oriented”. Optimizing the policy from preliminary planned PM actions has become the subject of much research activities. In the past, the cost aspects of preventive and corrective maintenance have been extensively studied for monitored components in which failures are immediately detected and subsequently repaired. Far less attention has been paid to the cost of systems in which failures are dormant and detected only by periodic testing or inspections.
This study takes a semiconductor assembly and test company’s preventive-maintenance performance promotion as an example to do the research. The study establishes three dimensions’ analysis and comparisons, including “implications of performance indicator”, “covering percentage of value chain” and “degree of customer-oriented” which are quantified and qualified relatively and separately. To integrate analysis of performance indicators and principle of balanced-scorecard in developed new process re-engineering strategy. This analysis and comparisons can be utilized to investigate the effectiveness of working procedures, focus in routine jobs, the capabilities of value creation and self-driven mechanism of members of PM department. The main purpose is to work out a strategy in integrating all internal and external customers’ output and feedback so as to promote PM department’s performance. With the in-depth interview with four representative companies in industrial, and this new process management model can help operation to reach higher performance that can be proved.
It is highly convinced the analysis in the procedure and confirmed that the analyses of performance indicators to lead to an effective re-engineering that combines of the balanced scorecard in this research, can be beneficial for manufacturer’s driving quality improvements and promoting PM performance. The results of this study can also be applied to other functions’ process reengineering in organizations.

摘要 I
Abstract II
誌謝 IV
目錄 V
圖表索引 VII
第壹章 緒論 1
第一節 研究背景 1
第二節 研究動機 4
第三節 研究目的 7
第四節 研究流程 9
第五節 論文撰寫結構 10
第貳章 文獻探討 11
第一節 流程再造 11
第二節 預防保養的績效衡量 20
第三節 價值鏈 32
第四節 平衡計分卡 39
第參章 研究方法 47
第一節 研究方法 47
第二節 研究架構 51
第三節 個案公司預防保養流程 52
第四節 研究構面之操作型定義 55
第五節 新流程之建構 62
第六節 新流程建構後之特點比較 76
第肆章 分析與結果比較 80
第一節 深度訪談法 80
第二節 公司簡介與訪談計劃 82
第三節 各代表性公司結果比較 86
第伍章 結論與建議 89
第一節 研究結論 89
第二節 研究貢獻 91
第三節 研究限制 92
第四節 研究建議 93
參考文獻 94
附錄 113
附錄一 J公司問卷訪談表 113
附錄二 D公司問卷訪談表 119
附錄三 S公司問卷訪談表 125
附錄四 V公司問卷訪談表 131
作者簡介 137

壹、中文部分
中導清一，(1993)，生產革新的TPM入門，先鋒企管。
文崇一、楊國樞，(2000)，訪問調查法，社會及行為科學研究法下冊，台北：東華。
王俊富，(2004)，建構動態之企業績效管理新模式—以醫院為例，義守大學管理研究所碩士論文。
王貳瑞，(2001)，流程管理，華泰文化事業股份有限公司，12月初版。
王瑞豐，(2002)，影響地方稅稽徵機關導入流程再造之關鍵因素探討，國立中正大學資訊管理研究所碩士論文。
王遐皊，(2000)，虛擬企業之作業流程模式及財務績效評估模式之研究，朝楊大學資訊管理系碩士論文。
司徒達賢，(1995)，策略管理，遠流出版社。
吳琮璠，(2000)，全方位績效管理—領先與落後指標之運用與計量模型，華信金融季刊，42-48頁，9月。
李美華等譯，(1998)，社會科學研究方法，台北：時英。
李茂欣，(2002)，推動團隊特質與全面生產管理施行績效之關係，中山大學企業管理研究所碩士論文。
李偉劍，(2003)，績效評估系統建構與企業流程改造—以某纖維公司為例，國立清華大學工業工程與工程管理學系碩士論文。
林玟宏，(2000)，整合性企業系統分析與評估之研究，國立清華大學工業工程與工程管理研究所碩士論文。
板口光生，(2001)，設備初期管理：產品、設備的品質保證，中衛發展中心。
邱吉鶴，(2000)，行政機關績效評估制度之研究，國立台北大學企業管理學系碩士在職專班碩士論文。
凌國榮，(2002)，設備綜合效率改善之研究—半導體產業之個案探討，淡江大學管理學院高階管理碩士論文。
張廷成，(2000)，電子商務對企業流程改造影響之研究—以西藥產業為例，淡江大學資訊管理研究所碩士論文。
許士軍導讀，(2000)，走向創新時代的組織績效評估，績效評估，台北市：天下遠見出版股份有限公司。
郭良文、林素甘，(2001)，質化與量化研究方法之比較分析，資訊傳播與圖書館學報，7期，1-14頁。
陳高山，(2002)，應用Six Sigma 方法於企業作業流程的改善，國立中央大學企業管理研究所碩士論文。
陳啟政，(2003)，運用總品質成本分析之供應商績效評估模式，中原大學工業工程學系博士論文。
陳萬淇，(1995)，個案研究法，華泰書局。
陳瑋玲，(1999)，我國晶圓代工業績效評估制度之個案研究，台北商專學報，198-223頁。
章淑枝，(2002)，平衡計分卡於非營利組織應用之探索性設計—以國立商職為例，中原大學會計學系碩士論文。
曾慶毅，(2003)，Six Sigma 之實務應用方法研究—以飛機零組件維修為例，元智大學工業工程與管理研究所碩士論文。
等松會計事務所管理顧問部門，(1997)，商業流程的再造，雷吉甫譯，阿部禎審訂，聯經出版事業公司。
詹偉順，(1997)，晶圓製造廠生產績效指標關係模式之構建，國立交通大學工業工程與管理研究所碩士論文。
蔣中一，(1995)，企業流程再造之效益分析，LAN網路資訊，11月。
蔡秀華，(2002)，大學體育館營運績效指標之個案研究—以國立台灣大學綜合體育館為例，國立台灣師範大學體育學系碩士論文。
蔡炳程，(2000)，以全面生產管理建構企業競爭優勢之探討，清華大學工業工程與工程管理研究所碩士論文。
鄭惠之，(2000)，平衡計分卡與績效衡量，會計研究月刊，179期，20頁。
鄭達才，(2000)，設備維護管理，中國生產力中心。
遲銘璋，(2003)，退化系統預防保養及工作排程之研究，國立台灣科技大學工業管理系碩士論文。
鍾佳樺，(2004)，考慮預防保養策略之變動樣本數與抽樣間隔 管制圖經濟性設計，國立雲林科技大學工業工程與管理研究所碩士論文。
藤本俊原，(1997)，豐田式管理實踐，劉天祥譯，中國生產力中心。
蘇登呼，(2001)，政府官僚組織內部創新傳佈之研究：以臺北市戶政事務所與高雄市衛生局為例，國立中山大學傳播管理研究所碩士論文。
Hronce, S. M.，(1998)，非常訊號：如何做好企業績效評估，勤業管理顧問公司譯，聯經出版社，台北。
Porter, M.，(1999)，競爭優勢，李明軒、邱如美譯，台北：天下文化。

貳、英文部分
Ahmad, M.M., & Dhafr, N. (2002). Establishing and improving manufacturing performance measures. Robotics and Computer Integrated Manufacturing, 18, pp.171-176.
Aich, R., & Fiedler, C. (2004). Balanced Scorecard im Strategischen Einkauf (‘Balanced scorecard in strategic purchasing’). Beschaffung aktuell, 51(2), pp.41-43.
Aldrich, D. (2000). The new value chain. Information Strategy, 16(3), pp.39-41.
Al-Mashari, M., Al-Mudimigh, A., & Zairi, M. (2003). Enterprise resource planning: A taxonomy of critical factors. European Journal of Operational Research, 146, pp.352-364.
Al-Mudimigh, A.S., Zairi, M., & Ahmed, A.M.M. (2004). Extending the concept of supply chain: The effective management of value chains. International Journal of Production Economics, 87, pp.309-320.
Arts, R.H.P.M., Knapp, G.M., & Mann, J.L. (1998). Some aspects of measuring maintenance performance in the process industry. Journal Quality Maintenance Engineering, 4(1), pp.6-11.
Ascher, A., & Feinggold, H. (1984). Repairable system reliability, New York: Marcel Dekker.
Asrilhant, B., Meadows, M., & Dyson, R.G. (2004). Exploring decision support and strategic project management in the oil and gas sector. European Management Journal, 22(1), pp.63-73.
Attaran, M. (2004). Exploring the relationship between information technology and business process reengineering. Information and Management, 41, pp.585-596.
Aven, T., & Jensen, U. (1999). Stochastic models in reliability, New York: Springer.
Axelsson, B., Laage-Hellman, J., & Nilsson, U. (2002). Modern management accounting for modern purchasing. European Journal of Purchasing and Supply Management, 8(1), pp.53-62.
Bahrami-G, K., Price, J.W.H., Mathew, J. (2000). The constant—interval replacement model for preventive maintenance: a new perspective. International Quality Reliability Management, 17(8), pp.822-838.
Banerjee, A., & Flynn, B.B. (1987). A simulation study of some main—tenance policies in a group technology shop. International Journal of Production Research, 25(11), pp.1595-1609.
Banker, R.D., Chang, H., & Pizzini, M.J. (2004). The balanced scorecard: Judgmental effects of performance measures linked to strategy. Account Review, 79(1), pp.1-23.
Barlow, R.E., & Hunter, L.C. (1960). Optimal preventive maintenance policies. Operational Research, 8, pp.90-100.
Ben-Daya, M., & Rahim, M.A. (2000). Effect of maintenance on the economic design of X-Bar control chart. European Journal of Operational Research, 120(1), pp.131-143.
Bennett, D.J., & Jenney, B.W. (1980). Reliability: its implications in production systems and design. Omega, 8(1), pp.440-443.
Bergeron, F., Buteau, C., & Raymond, L. (1991). Identification of strategic information systems opportunities: Applying and comparing two methodologies. MIS Quarterly, 15(1), pp.89-103.
Bingi, P., Sharma, M.K., & Godla, J.K. (1999). Critical issues affecting an ERP implementation. Information Systems Management, 16, pp.7-14.
Bond, T.C. (1999). The Role of Performance Measurement in Continuous Improvement. International Journal Operation and Production Management, 48(4), pp.14-15.
Brewer, P.C., & Speh, T.W. (2000). Using the balanced scorecard to measure supply chain performance. Journal of Business Logistics, 21(1), pp.75-93.
Bris, R., Chatelet, E., & Yalaoui, F. (2003). New method to minimize the preventive maintenance cost of series-parallel systems. Reliability Engineering and System Safety, 82, pp.247-255.
Burns, O.M., & Turnipseed, D. (1991). Critical success factors in manufacturing resource planning implementation. International Journal of Operations and Production Management, 11, pp.5-19.
Canfield, R.V. (1986). Cost optimization of periodic preventive maintenance. IEEE Transactions on Reliability, 35, pp.78-81.
Chan, (2001). Discovering the true value of customer: Oracle balanced scorecard”, Oracle企業策略研討會， pp.6.
Chand, G., & Shirvani, B. (2000). Implementation of TPM in cellular manufacture. Journal of Materials Processing Technology, 103, pp.149-154.
Christer, A.H., & Wang, W. (1995). A simple condition monitoring model for a direct monitoring process. European Journal of Operational Research, 82, pp.258-269.
Chun, Y.H. (1992). Optimal number of periodic preventive maintenance operations under warranty. Reliability Engineering and System Safety, 37, pp.223-225.
Cooke, R., & Paulsen, J. (1997). Concepts for measuring maintenance performance and methods for analyzing competing failure modes. Reliability Engineering and System Safety, 55, pp.135-141.
Corbett, M.L. (1998). Benchmarking manufacturing performance in Australia and New Zealand. Benchmarking Quality Management Technology, 5(4), pp.271-282.
Cordero, S.T. (1987). Maintenance Management, Fairmont. Englewood Clifs, NJ.
Davenport, T.H., & Short, J.E. (1990). The new industrial engineering: information technology and business process redesign. Sloan Management Review, pp.11-26.
Davenport, T.H. (1993). Process Innovation: Reengineering work through information technology. Harvard Business School Press, pp.37-71.
Davis, B., & Wilder, C. (1998). False starts, strong finishes—companies are saving troubled IT projects by admitting their mistakes, stepping back, scaling back, and moving on. Information Week, 30, pp.41-43.
De Quervain, M.A., & Wagner, S.M. (2003). Von der strategiefindung zur strategieumsetzung (‘From strategy determination to strategy implementation’). In: Boutellier, R., Wagner, S.M., Wehrli, H.P. (Eds.), Handbuch Beschaffung, Hanser, Munich, pp.99-131.
Dekker, R. (1996). Applications of maintenance optimization models: a review and analysis. Reliability Engineering and System Safety, 51, pp.229-240.
Delia, M.C., & Rafael, P.O. (2006). A deteriorating two—system with two repair modes and sojourn times phase-type distributed. Reliability Engineering and System Safety, 91, pp.1-9.
Dennis, A.R., Carte, T.A., & Kelly, G.G. (2003). Breaking the rules: success and failure in groupware-supported business process reengineering. Decision Support Systems, 36, pp.31-47.
Dilla, W.N., & Steinbart, P.J. (2005). Relative weighting of common and unique balanced scorecard measures by knowledgeable decision makers. Behave Research Account, 17, pp.43-54.
Duffuaa, S.O., Raouf, A., & Campbell, J.D. (1999). Planning and control of maintenance systems: modeling and analysis, New York: Wiley.
Dunn, R. (1987). Advanced maintenance technologies. Plant Engineering, 40(12), pp.80-82.
Enkawa, T. (1998). Production Efficiency Paradigms: Interrelationship Among 3T: TPM, TQC/TQM and TPS (JIT), 98 World Class Manufacturing & JIPM TPM Conference, Singapore, Mar.
Evans, H., Ashworth, G., Gooch, J., & Roger, D. (1996). Who Needs Performance Management?. Management Accounting, pp.20-25.
Fine, C.H., Vardan, R., Pethick, R., & El-Hout, J. (2002). Rapid response capability in value-chain design. MIT Sloan Management Review, 43(2), pp.23-30.
Fournier, S., & Mick, D.G. (1999). Rediscovering Satisfaction. Journal of Marketing, 63, pp.5-23.
Frigo, M.L., & Krumwiede, K.R. (2000). The balanced scorecard: A winning performance measurement system. Strategy Financial, pp.50-54.
Gilbert, J.P., & Finch, B.F. (1986). Developing maintenance craft labor efficiency through an integrated planning and control system: A prescriptive model. Journal of Operations Management, 6, pp.449-459.
Gits, C.W. (1994). Structuring maintenance control systems. International Journal of Operations and Production Management, 14(7), pp.5-17.
Gopalakrishnan, M., Mohan, S., & He, Z. (2001). A tabu search heuristic for preventive maintenance scheduling. Computers and Industrial Engineering, 40, pp.149-160.
Grover, V., & Kettinger, W. (2000). Process Think: Winning Perspectives for Business Change in the Information Age. Idea Group Public, Hershey, PA.
Hackney, R., Griffiths, G., & Ranchhod, A. (2002). Towards an e-commerce business strategy. International Journal of Services Technology and Management, 3(1), pp.39-53.
Hammer, M., & Champy, J. (1993). Reengineering the corporation—A manifesto for business revolution, Harper Business, New York.
Hammer, M., & Champy, J. (2001). Re-engineering the corporation: A manifesto for business revolution, New York, NY: Harper Business.
Hammer, M., & Stanton, S.A. (1995). The reengineering revolution, Hammer and Co.
Hammer, M. (1990). Reengineering Work: Don’t Automate, Obliterate. Harvard Business Review, pp.104-112.
Hipkin, I.B., & Cock, C.D. (2000). TQM and BPR: lessons for maintenance management. Omega, 28, pp.277-292.
Hoffecker, J., & Goldenberg, C. (1994). Using the balanced scorecard to develop company wide performance measures. Cost Management, pp.5-17.
Holland, C.P., & Light, B. (1999). Critical success factors model for ERP implementation. IEEE Software, 16, pp.30-36.
Hong, K.K., & Kim, Y.G. (2002). The critical success factors for ERP implementation: An organizational fit perspective. Information and Management, 40, pp.25-40.
Horvath, P., & Kaufmann, L. (1998). Balanced scorecard—ein werkzeug zur umsetzung von strategien (‘Balanced scorecard—a tool for strategy implementation’). Harvard Business Manager, 20(5), pp.39-48.
Houlihan, J.B. (1987). International supply chain management. International Journal of Physical Distribution and Materials Management, 17(2), pp.51-66.
Hronce, S.M. (1997). Vital signs: Using quality, time, and cost performance measurements to chart your company’s future, Harper Business, New York.
Hsu, L.F. (1991). Optimal preventive maintenance policies in a serial production system. International Journal of Production Research, 29(12), pp.2543-2555.
Ittner, C.D., & Larcke, D.F. (1998). Innovations in performance measurement: Treads and research implications. Journal of Management Accounting Research, 10, pp.205-238.
Ittner, C.D., Larcker, D.F., & Meyer, M.W. (2003). Subjectivity and the weighting of performance measures: Evidence from a balanced scorecard. Account Review., 78(3), pp.725-758.
Jardine, A.K.S., Banjevic, D., Makis, V. (1997). Optimal replacement policy and the structure of software for condition—based maintenance. Journal of Quality Maintenance Engineering, 3(2), pp.109-119.
Jiang, R., & Ji, P. (2002). Age replacement policy: A multi-attribute value model. Reliability Engineering and System Safety, 76, pp.311-318.
Jose, Â.F.B.G., Harry, B., & Frank, C.M. (1999). Baudet University of Twente, Enschede, The Netherlands Kostas Seferis TASIS, Athens, Greece, CI and performance: a cute approach. International Journal Operation and Production Management., 19(11), pp.1120-1137.
Kaplan, R.S., & Norton, D.P. (1992). The Balanced Scorecard—measures that drive performance. Harvard Business Review, 70(1), pp.71-79.
Kaplan, R.S., & Norton, D.P. (1996a). Strategic learning the balanced scorecard. Strategy and Leadership, 24, pp.18-24.
Kaplan, R.S., & Norton, D.P. (1996b). The Balanced Scorecard：Translating Strategy Into Action, Harvard Business School Press, Boston.
Kaplan, R.S., & Norton, D.P. (1996c). Using the balanced scorecard as a strategic management system. Harvard Business Review, pp.75-85.
Kaplan, R.S., & Norton, D.P. (1996d). Linking the balanced scorecard to strategy. California Management Review, 39, pp.35-79.
Kaplan, R.S., & Norton, D.P. (2000). Having Trouble with Your Strategy? Then Map It. Harvard Business Review, pp.167-176.
Kaplan, R.S., & Norton, D.P. (2001a). The strategy-focused organization. Harvard Business School Press, USA, pp.24.
Kaplan, R.S., & Norton, D.P. (2001b). Transforming the balanced scorecard from performance measurement to strategic management Part II. Accounting Horizons, 15(2), pp.147-160.
Kaplan, R.S., & Norton, D.P. (2001c). Transforming the balanced scorecard from performance measurement to strategic management: Part II. Accounting Horizons, 15, pp.147-160.
Kaufman, R. (1988). Preparing useful performance Indicators. Training and Development, pp.80.
Keen, P.G.W. (2000). Back to processes. Computerworld, 34(19), pp.50.
Keiningham, T., Goddard, M.K.M., Vavra, T.G., & Source, A.J. (1999). Customer delight and the bottom line. Marketing Management, 8(3), pp.57-63.
Kettinger, W.J., & Grover, V. (1995). Toward a theory of business process change. Journal of Management Information Systems, pp.9-30.
Koh, C.E., & Nam, K.T. (2005). Business use of the internet: A longitudinal study from a value chain perspective. Industrial Management & Data Systems, 105, pp.82-95.
Laughlin, S. (1999). An ERP game plan. Journal of Business Strategy, pp.32-37.
Lee, H.H. (2005). A cost/benefit model for investments in inventory and preventive maintenance in an imperfect production system. Computers & Industrial Engineering, 48, pp.55-68.
Liberatore, M.J., & Miller, T. (1998). A framework for integrating activity based costing and the balanced scorecard into the logistics strategy development and monitoring process. Journal of Business Logistics, 19(2), pp.131-154.
Lie, C.H., & Chun, Y.H. (1986). An algorithm for preventive maintenance policy. IEEE Transactions on Reliability, 35(1), pp.71-75.
Lipe, M.G., & Salterio, S.E. (2000). The balanced scorecard: Judgmental effects of common and unique performance measures. Account Review, 75(3), pp.283-298.
Lipe, M.G., & Salterio, S.E. (2002). A note on the judgmental effects of the balanced scorecard’s information organization. Account Organ. Soc., 27(6), pp.531-540.
Löfsten, H. (2000). Measuring maintenance performance—in search for a maintenance productivity index. International Journal of Production Economics, 63, pp.47-58.
MacArthur, J.B. (1996). Performance measure that count: Monitoring variables of strategic importance. Journal of Cost Management, pp.39-45.
Malbert, V.A., Soni, A., & Venkataramanan, M.A., (2003). Enterprise resource planning: Managing the implementation process. European Journal of Operational Research, 146, pp.302-314.
Malina, M.A., & Selto, F.H. (2001). Communicating and controlling strategy: An empirical study of the effectiveness of the balanced scorecard. Journal of Management Accounting Research, 13, pp.47-90.
Malone, T., Yates, J., & Benjamin, R. (1987). Electronic markets and hierarchies. Communications of the ACM, 30(6), pp.484-497.
Mandal, P., & Gunasekaran, A. (2002). Application of SAP R/3 in on-line inventory control. International Journal of Production Economics, 75, pp.47-55.
Martorell, S., Sanchez, A., & Serradell, V. (1999). Age—dependent reliability model considering effects of maintenance and working conditions. Reliability Engineering and System Safety, 64, pp.19-31.
Mascarenhas, O.A., Kesavan, R., & Bernacchi, M. (2004). Customer value-chain involvement for co-creating customer delight. Journal of Consumer Marketing, 21(7), pp.486-496.
Meyer, C. (1994). Measuring corporate performance. Harvard Business Review, May-June.
Miles, M.B., & Huberman, A.M. (1994). Qualitative Data Analysis: An Expanded Sourcebook, Sage, Thousand Oaks.
Minahan, T. (1998). Enterprise resource planning. Purchasing, 16, pp.112-117.
Mobley, R.K. (1990). An Introduction to Predictive Maintenance, Van Nostrand Reinhold, New York.
Motwani, J., Mirchandani, D., Madan, M., & Gunasekaran, A., (2002). Successful implementation of ERP projects: Evidence from two case studies. International Journal of Production Economics, 75, pp.83-96.
Moubray, J. (1999). Reliability—centred maintenance, Oxford: Butterworth—Heinemann.
Murthy, D.N.P., & Nguyen, D.G. (1981). Optimum age—policy with imperfect preventive maintenance. IEEE Transactions on Reliability, 30, pp.80-81.
Nakagawa, T. (1979). Optimal policies when preventive is imperfect. IEEE Transactions on Reliability, 28, pp.331-332.
Nguyen, D.G., & Murthy, D.N.P. (1981). Optimal preventive maintenance policies for repairable systems. Operations Research, 29, pp.1181-1194.
Niven, P.R. (2002). Balanced scorecard step-by-step: maximizing performance and maintaining results, New York, NY7 John Wiley and Sons.
Nordberg, M., Campbell, A., & Verbeke, A. (2003). Using customer relationships to acquire technological innovation: A value-chain analysis of supplier contracts with scientific research institutions. Journal of Business Research, 56, pp.711-719.
Normann, R., & Ramirez, R. (1993). From value chain to value constellation: Designing interactive strategy. Harvard Business Review, 71(4), pp.2-15.
Park, D.H., Jung, G.M., & Yum, J.K. (2000). Cost minimization for periodic maintenance policy of a system subject to slow degradation. Reliability Engineering and System Safety, 68, pp.105-112.
Paz, N.M., & Leigh, W. (1994). Maintenance scheduling: issues, results and research needs. International Journal of Operations and Production Management, 14(8), pp.47-69.
Percy, D.F., & Kobbacy, K.A.H. (2000). Determining economical maintenance intervals. International Journal of Production Economics, 67, pp.87-94.
Pham, H., & Wang, H. (2003). Optimal imperfect maintenance models. In: Pham H, editor, Handbook of reliability engineering, London: Springer, pp.397-414.
Pham, H., & Wang, H. (1996). Imperfect maintenance. European Journal of Operational Research, 94, pp.425-438.
Porter, M.E., & Fuller, M.B. (1986). Coalitions and global strategy, In: Porter M.E., editor, Competition in global industries, Boston MA: Harvard Business School.
Porter, M.E., & Miller, V.E. (1985). How information gives you competitive advantage, Harvard Business Review, 63(4), pp.2-13.
Porter, M.E. (1985). Competitive Advantage: Creating and Sustaining Superior Performance, The Free Press, New York, NY, pp.34-43.
Prahalad, C.K., & Ramaswamy, V. (2000). Co-opting customer experience. Harvard Business Review, 78, pp.79-87.
Prahalad, C.K., & Ramaswamy, V. (2003). The new frontier of experience innovation. MIT Sloan Management Review, 44(4), pp.12-19.
Ranganathana, C., & Dhaliwal, J.S. (2001). A survey of business process reengineering practices in Singapore. Information and Management, 39(2), pp.125-134.
Samrout, M., Yalaoui, F., Chatelet, E., & Chebbo, N. (2005). New methods to minimize the preventive maintenance cost of series—parallel systems using ant colony optimization. Reliability Engineering and System Safety, 89, pp.346-354.
Scarf, P.A. (1997). On the application of mathematical models in maintenance. European Journal of Operational Research, 99, pp.493-506.
Schnitt, D.L. (1991). Reengineering the organization using information technology. Journal of System Management, 65, pp.23-32.
Schonberger, R.J. (1990). Building a Chain of Customers, The Free Press, New York.
Sherrard, R. (1998). Enterprise resource planning is not for the unprepared. ERP World Proceedings, August, Downloadable from website: <http://www.erpworld.org/ proceed98>.
Sheu, C., & Krajewski, L.J. (1994). A decision model for corrective maintenance management. International Journal of Production Research, 32(6), pp.1365-1382.
Silk, S. (1998). Automating the balanced scorecard. Management Accounting, 80, pp.38-44.
Simons, R. (2000). Accounting control systems and business strategy: An empirical analysis. Accounting, Organizations and Society, 12, pp.357-374.
Smith, A.M. (1993). Reliability—centered maintenance, New York: McGraw-Hill.
Soliman, F., & Youssef, M.A. (2003). Internet-based e-commerce and its impact on manufacturing and business operations. Industrial Management and Data Systems, 103(8), pp.546-52.
Sortrakul, N., Nachtmann, H.L., & Cassady, C.R. (2005). Genetic algorithms for integrated preventive maintenance planning and production scheduling for a single machine. Computers in Industry, 56, pp.161-168.
Stolzle, W., Heusler, K., & Karrer, M. (2001). Die integration der balanced scorecard in das supply chain management (‘Integration of the balanced scorecard into supply chain management’). Logistik Management , 3 (2-3), pp.73-85.
Teng, J.T.C., Grover, V., & Fielder, D.K. (1994). Re-designing business process using information technology. Long Range Planning, 27(1), pp.95-106.
Tsai, Y.T., Wang, K.S., & Tsai, L.C. (2004). A study of availability-centered preventive maintenance for multi-component systems. Reliability Engineering and System Safety, 84, pp.261-270.
Umble, E.J., Haft, R.R., & Umble, M.M. (2003). Enterprise resource planning: Implementation procedures and critical success factors. European Journal of Operational Research, 146, pp.241-257.
Ushakov, I. (1994). Handbook of reliability engineering, New York: Wiley.
Vatn, J., Hokstad, P., & Bodsberg, L. (1996). An overall model for maintenance optimization. Reliability Engineering and System Safety, 51, pp.241-257.
Vaurio, J.K. (1999). Availability and cost functions for periodically inspected preventively maintained units. Reliability Engineering and System Safety, 63, pp.133-140.
Verespej, M. (1995). Reengineering isn’t going away. Industry Week, 20, p.42.
Wagner, S.M., & Kaufmann, L. (2004). Overcoming the main barriers in initiating and using purchasing—BSCs. Journal of Purchasing and Supply Management, 10, pp.269-281.
Wagner, S.M. (2003). Besseres Strategiemanagement in der Beschaffung mit Hilfe der Balanced Scorecard (‘Better strategy management in purchasing with the aid of the balanced scorecard’). In: Boutellier, R., Wagner, S.M., Wehrli, H.P. (Eds.). Der Einkauf in schwierigen Zeiten-Resultate zahlen, Verlag SVME, Aarau, pp.95-131.
Wang, H. (2002). A survey of maintenance policies of deteriorating systems. European Journal of Operational Research., 139, pp.469-489.
Wellins, S.R., & Murphy, J.S. (1995). Reengineering: Plug Into the Human Factor. Training and Development, pp.33-37.
White, E.N. (1973). Maintenance Planning—Control and Documentation, Gower Press, London.
Whitman, M. (1996). IT divergence in reengineering support: performance expectations vs. perceptions. Information and Management, 30(5), pp.239-250.
Wireman, T. (1990). World Class Maintenance Management, Industrial Press, New York.
Wu, I.L. (2003). Understanding senior management’s behavior in promoting the strategic role of IT in process reengineering: Use of the theory of reasoned action. Information and Management, 41, pp.1-11.
Wu, S., & Derek, C.C. (2005). Preventive maintenance models with random maintenance quality. Reliability Engineering and System Safety, 90, pp.99-105.
Yin, R. K. (1987). Case study research, London: Sage Publications.
Yusuf, Y., Gunasekaran, A., & Abthorpe, M.K. (2004). Enterprise information systems project implementation: A case study of ERP in Rolls-Royce. International Journal of Production Economics, 87, pp.251-266.
Zequeira, R.I., & Bérenguer, C. (2006). Periodic imperfect preventive maintenance with two categories of competing failure modes. Reliability Engineering and System Safety, 91, pp.460-468.
Zhao, Y.X. (2003). On preventive maintenance policy of a critical reliability level for system subject to degradation. Reliability Engineering and System Safety, 79, pp.301-308.
Zimmermann, K. (2002). Using the balanced scorecard for interorganizational performance management of supply chains—A case study. In: Seuring, S., Goldbach, M. (Eds.), Cost Management in Supply Chains, Physika, Heidelberg, pp.399-415.