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研究生:黃立偉
研究生(外文):Li-Wei Huang
論文名稱:國軍主計部門服務滿意度之研究—以國軍某單位為例
論文名稱(外文):A Study on Customer Satisfaction of ROC Military Comptroller Department-take one of Military units for example
指導教授:謝邦昌謝邦昌引用關係
指導教授(外文):Ben-Chang Shia
學位類別:碩士
校院名稱:輔仁大學
系所名稱:應用統計學研究所
學門:數學及統計學門
學類:統計學類
論文種類:學術論文
論文出版年:2007
畢業學年度:95
語文別:中文
論文頁數:65
中文關鍵詞:主計人員服務品質顧客滿意度
外文關鍵詞:ComptrollerService QualityCustomer Satisfaction Level
相關次數:
  • 被引用被引用:4
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  • 收藏至我的研究室書目清單書目收藏:3
國軍主(會)計部門的主要職責在管理相關業務部門的預算和帳目,協助業務部門達成施政目標。而服務品質在國軍主計部門與業務部門間的互動中,關係到單位的和諧與任務的遂行,且其專業能力與服務品質的優劣,將直接影響到相關業務單位的施政表現。因此,在重視顧客導向的時代裡,提昇主(會)計人員的服務品質的努力就成為一件非常重要的課題。所以國軍主計部門更應逐漸提升服務品質達到顧客滿意,以增進工作成效,精進主計業務。
本研究藉由滿意度之調查,研究過程以蒐整服務品質及滿意度等文獻,探討並解析其相關理論,彙整研究變項,採問卷調查方式進行,輔以統計方法分析,依所得結論提出建議事項,期找出主計部門應不斷改善的服務標的,以增進主計部門整體服務形象,進而提升競爭能力。
本研究以國軍某單位成員對其組織內之主(會)計人員所感受的服務品質,做一分析與探討,瞭解分析顧客(其他業務單位成員)對主(會)計人員的期望進而提升服務品質。面對國軍實施人力精簡政策,單位裁減(撤)聲浪中,如何讓各級長官、單位及同僚認同主計部門的功能及肯定其存在的價值,值得各級主計同仁深思及做為未來努力的方向。
Primary duties of comptrolling (accounting) departments in the military comprise administering budgets and accounts of interrelated business departments, and assisting to accomplishing the objectives of their tasks as well. Interactions between the comptrolling and business departments rely on positive service qualities to achieve harmonious, smooth, and effective duty executions. Without providing them with excellent professional skills or service qualities, the business departments will be flawed in their performances. Especially in this modern era when customer-oriented concepts are greatly valued, the essence of ameliorating service qualities of the comptrollers (accountants) is conspicuous, and requires outstanding endeavors. Therefore, in order to improve the effectiveness of the duties, the military comptrolling departments ought to keep on the service quality improvements till mutual satisfactions.
This research started with reviewing literature on topics of service quality and satisfactory level. The associated theories were further probed and analyzed. Through conducting surveys on interviewees’ satisfaction levels, various variables were organized and analyzed with statistical methods. The research concluded with several suggestions which are expected to lead the comptrolling departments through processes and continuous efforts to figure out significant goals for service quality improvements. Therefore, the comptrolling departments can enhance their image integrity, and furthermore elevate their competencies.
The research gathered data from members of an anonymous department in the military. By investigating the collected information on their impression of the internal comptrolling department, the research also performed studies on what customers (members of interrelated business departments) anticipate the comptrolling departments to improve their service quality. During this period of time when the military is implementing a work-force reduction policy, it is apparently more critical for the supervisors, various departments, and peers to approve the functionality of the comptrolling departments and the need of their existence. All of these require finest efforts from all colleague comptrollers in the future.
目錄 Ⅰ
表次 Ⅱ
圖次 Ⅲ
第 一 章 緒論 1
1.1 研究背景與動機 1
1.2 研究目的 2
1.3 研究範圍與限制 3
1.4 研究流程 4
第 二 章 文獻探討 5
2.1 主計人員、主計工作與國軍主計制度 5
2.2 服務與品質 9
2.3 顧客滿意度 15
第 三 章 研究方法 25
3.1 研究架構 25
3.2 研究假設 26
3.3 問卷設計 27
3.4 資料分析方法 27
3.5 量表檢測分析 31
第 四 章 資料分析 33
4.1 敘述統計分析 33
4.2 基本變項與人口統計之分析 40
4.3 服務品質因素之萃取與分析 48
4.4 集群分析 51
4.5 集群與基本特性之分析 52
4.6 集群在滿意度之差異分析 53
第 五 章 結論與建議 55
5.1 研究結論 55
5.2 改進建議 56
5.3 後續研究建議 57
參考文獻 58
附錄:問卷表 64
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