一、

 

結合灰關聯分析與品質機能展開於自動化物流中心品質特性之研究
A Study of Automated Distribution Center’s Quality Characteristics Using
Grey Relational Analysis and Quality Function Deployment

林亮宗、古東源
Liang-Tzung Lin, Tong-Yuan Koo
 

二、
 

如何建立與資訊系統委外廠商的合作關係－理論分析與個案探索
Cooperative Relationships Between Firms and It Outsourcers - A Theoretical and Cases Analysis

尚榮安、馮嘉宜
Rong-An Shang, Chia-Yi Feng

三、
 

績效評估策略、績效模糊性與評估方法的應用
Performance Appraisal Strategy, Performance Ambiguityand the Application of Appraisal Methods

陳海鳴、郭東昇
Hai-Ming Chen, Tung-Sheng Kuo

四、

 

行動電話通訊服務市場區隔與顧客滿意度之研究
The Study of Mobile Phone Market Segmentation and Customer Satisfaction
 

池文海、陳瑞龍、林雅玲
Wen-Hai Chih, Jui-Lung Chen,
Ya-Ling Lin

五、

 

信託投資公司改制商業銀行之績效評估－納入智慧資本之考量
Performance Evaluation of Trust Investment Corporations Reformand Commercial Banking Institutions 
- Intellectual Capital Considerations

林文恭、王榮祖、蔣昭弘
Wen-Kung Lin, Rong-Tsu Wang,
Chao-Hung Chiang

六、

 

知識管理、知識基礎建設與組織效能之研究－空軍部隊實證
Knowledge Management, Knowledge Infrastructure and Organizational Effectiveness：
A Survey of the Chinese Air Force

龔義能、蘇國楨、黃良志
Yi-Neng Kung, Kuo-Jen Su,
Liang-Chih Huang

七、
 

以事前控制觀點應用灰色預測理論與 Logit 式於財務危機預警模型之研究
An Ex-event Control Theoretical Perspective on a Grey Logit Model for Bankruptcy Prediction

陳昭宏
Jao-Hong Cheng

八、
 

公共支出、金融發展與台灣經濟成長
Government Spending, Financial Development, and Economic Growth in Taiwan 

許義忠、李建強
Yi-Chung Hsu, Chien-Chiang Lee

結合灰關聯分析與品質機能展開於自動化物流中心品質特性之研究

A Study of Automated Distribution Center's Quality Characteristics Using Grey Relational Analysis and Quality Function Deployment

林亮宗 

修平技術學院工業管理系 

古東源 

國立雲林科技大學工業工程與管理研究所 

Liang-Tzung Lin 

Department of Industrial Management Hsiuping Institute of Technology 

Tong-Yuan Koo 

Department of Industrial Management National Yunlin University of Science & Technology

摘要

　　灰關聯分析為一相當好的方法可以運用在決策分析，若結合品質機能展開則能夠將顧客需要的重要性透過品質特性的排序反應出來。本研究以捷盟物流中心為例說明灰關聯分析若能運用到品質機能展開，有助於找出並且落實成功之自動化物流中心應管理的品質特性。

關鍵字：灰關聯分析、品質機能展開、品質特性、自動化物流中心

ABSTRACT

　　Grey relational analysis is one of the best methods that can be applied in decision analyses. If grey relational analysis is further incorporated into quality function deployment, the importance of customer requirements can be prioritized through quality characteristics. This study uses RSI distribution center as an example to demonstrate the advantages of applying both grey relational analysis and quality function deployment in discovering and fulfilling the actual successful quality characteristics of automated distribution center.　　

Keywords: grey relational analysis, quality function deployment, quality characteristics, automated distribution center. 　

回目錄

如何建立與資訊系統委外廠商的合作關係－理論分析與個案探索

Cooperative Relationships between Firms and IT Outsourcers － A Theoretical and Cases Analysis

尚榮安 

東吳大學企業管理學系 

馮嘉宜 

彰化師範大學工業教育與技術學系 

Rong-An Shang 

Dept. of Business Administration Soochow University 

Chia-Yi Feng 

Dept. of Industrial Education and Technology National Changhua University of Education

摘要

　　資訊系統外包是國內廠商發展資訊技術應用的一種主要策略，企業和承包商間建立互信的合作關係，是影響外包策略成功的重要因素。過去關於資訊系統外包的研究大多是以交易成本理論為基礎，許多研究都強調雙方合作關係的重要，但卻未能說明組織間如何建立這種合作關係。本研究首先探討交易成本理論的限制，並根據競局理論、過程理論、及機構理論，推論出行動、環境、過程等三種不同的信任維持機制，說明組織間如何建立信任來降低交易成本，以維繫外包的交易機制。本研究並藉由國內石化產業資訊系統外包之個案，瞭解企業如何與其資訊服務供應商建立互信的交易關係，探討不同理論在應用上的限制。

關鍵字：信任、資訊 系統 外包、組織間的合作關係、交易成本理論

ABSTRACT

　　Information technology outsourcing has been a major approach for firms to acquire information technology resources. According to transaction cost theory, the bilateral structure based on relational contracting is the most appropriate for IT outsourcing, and many studies also emphasized the importance of developing a cooperative relationship with their outsourcers for firms to outsource IT successfully. However, few of the studies have focused on how to establish such cooperative relationship. The purpose of this research is to study transactions between firms and their outsourcers to see how trust and cooperative relationship is developed through the process. Based on the game theory, process theory, and institutional theory, this paper proposes a framework that describes actions, environment, and processes as the sources of trust for the IT outsourcing. An multiple-case study is conducted to test this framework. The results of this study have showed the limits and explanation power of these theoretical perspectives.

Keywords: Trust, Information Technology Outsourcing, Interorganizational Cooperation, Transaction Cost Theory

回目錄

績效評估策略、績效模糊性與評估方法的應用

Performance Appraisal Strategy, Performance Ambiguity and the Application of Appraisal Methods

陳海鳴 

淡江大學管理科學研究所 

郭東昇 

南華大學企業管理學系 

Hai-Ming Chen 

Graduate Institute of Management Sciences Tamkang University 

Tung-Sheng Kuo 

Department of Business Administration Nanhua University

摘要

　　適時的採用適當的績效評估準則與評估方法，可提高績效評估的成效，有助於引導員工配合組織目標，使競爭優勢的建立與延續更為有利。在此概念下，本文從績效評估策略與績效資料的特性兩個角度，來探討績效評估方法應彈性應用的必要性。就績效評估策略來說，配合組織不同的策略目標，由於對員工之期望與要求不同，績效評估的準則應有所不同。就績效資料的特性來說，當評估員工績效所面臨的困難程度不同時，評估方法的採用應有所差別。連結此二構面，本文嘗試建構一績效評估的應用架構，將績效評估方法的採用時機分為四種個不同情況。

關鍵字：績效準則、資源基礎、績效評估策略、績效模糊性、績效評估方法

ABSTRACT

　　Adopting appropriate performance criteria and appraisal methods at the right time makes appraisal more effective and helps direct employees toward organizational goals and thus assist in pursuing and maintaining competitive advantage. Under this concept, this paper discusses the necessity of implementing performance appraisal flexibly from the perspective of performance appraisal strategy as well as the characteristics of performance data. As it comes to performance appraisal strategy, the focus of performance appraisal criteria should vary in light of different expectation and requirement to employees based on different organizational strategies. As it comes to the characteristics of performance data, appraisal methods should be different based on the different degree of difficulty in measuring performance data. The connection of the two dimensions leads to a framework of performance appraisal. The adoption of appraisal methods then falls into four combinations.

Keywords: performance criteria, resource-based view, performance appraisal strategy, performance ambiguity, performance appraisal method

回目錄

行動電話通訊服務市場區隔與顧客滿意度之研究

The Study of Mobile Phone Market Segmentation and Customer Satisfaction

池文海 

國立東華大學企業管理學系 

陳瑞龍 

元培科學技術學院企業管理系 

林雅玲 

國立東華大學企業管理學系 

Wen-Hai Chih 

Department of Business Administration National Dong-Hwa University 

Jui-Lung Chen 

Department of Business Administration National Taiwan University of Science and Technology 

Ya-Ling Lin 

Department of Business Administration National Dong-Hwa University

摘要

　　行動電話不斷推陳出新，變得易於使用與攜帶，加上行動電話產品及通信費的大幅調降，促使行動電話市場的普及，面對廣大的消費族群及第 3 代行動電話通訊系統所帶來更多樣化的加值服務，行動電話通訊服務業者應了解消費者所重視的通訊服務及目前顧客所知覺到的服務滿意度以改善服務品質，並藉由顧客滿意度分析，尋求有利之區隔市場，以發展適宜的行銷策略。針對上述目的，本研究針對行動電話使用者，以分層隨機抽樣方式進行問卷調查，經由因素分析萃取出六個因素構面。而後以產生利益變數為區隔變數，將消費者區分為四個區隔市場，接著再以具有顯著差異的人口統計變數、地理變數及購買決策變數描繪區隔市場之消費者特性。研究顯示各市場區隔之消費者在人口統計變數之性別、年齡及職業等變數具有顯著差異；在地理變數之居住地變數具有顯著差異；在購買決策變數之通信費用、發話頻率及受話頻率變數，均具有顯著差異。而各行動電話通訊服務業者急欲改善之服務品質同樣都是「通信費率」與「簡訊費率」。

關鍵字：顧客滿意度、市場區隔、利益區隔、行動電話

ABSTRACT

　　By improved manufacturing skill, mobile phone has become more easily to use and carry. Besides, the decreasing rate of mobile phone and communication service makes mobile phone more and more popular. In order to attract consumers and provide diversified multi-media service by 3rd generation wireless communicating system, mobile phone communication service providers have to find out the important communicating service and improve their service quality by knowing their customer satisfaction. Customer satisfaction could also provide message for service providers to select one of the most benefit segmentation, and develop effective marketing strategy. To achieve these objectives, the study was investigated by questionnaire survey with stratified random sampling and extracted six factors from benefit variables by factor analysis. In addition, four consumer groups were separated out by clustering analysis. Furthermore, the study analyzed consumer's characteristic according to significant variables of demographic variables, geographic variables, and purchase decision making variables. Lastly, evaluated customer satisfaction of each service providers by attribute rating map mentioned by Marr in1986. The results show: (1) the demographics variables: gender; age and occupation in each segment are significantly different; (2) the geographic variables: residency in each segment is significantly different; (3) the purchase decision making variables: communicating rate and communicating frequency are significantly different.

Keywords: Customer Satisfaction, Market Segmentation, Benefit Segmentation, Mobil Phone

回目錄

信託投資公司改制商業銀行之績效評估－納入智慧資本之考量

Performance Evaluation of Trust Investment Corporations Reform and Commercial Banking Institutions – Intellectual Capital Considerations

林文恭 

萬能科技大學國際企業系 

王榮祖 

萬能科技大學經營管理研究所 

蔣昭弘 

國立交通大學交通運輸研究所 

Wen-Kung Lin 

Department of International Business Vanung University 

Rong-Tsu Wang 

Graduate School of Business and Management Vanung University 

Chao-Hung Chiang 

Institute of Traffic and Transportation National Chiao Tung University

摘要

　　近年來，政府積極推動金融自由化與國際化，陸續開放民營銀行的設立、准許外國銀行來台設立分行，大幅放寬對金融業務的限制。本文以 1991 年頒定信託投資公司改制商業銀行辦法後，通過改制的商業銀行為主要研究對象，期望針對已改制的信託投資公司衡量改制後的績效良窳，協助管理者發現營運上之問題癥結，並可做為尚未改制之信託投資公司的參據。過去關於銀行業之績效評估多半從財務報表的角度進行探討，然而財務報表通常顯現的是過去與當期的營運狀況，至於業務的擴展性、金融商品的發展性、人脈關係等無形資本，則較為欠缺。鑑此，本文同時考量財務報表與智慧資本兩個層面，應用灰色關聯分析擷取代表性指標，試圖為銀行業建立一套更為完整的績效評估指標架構。研究結果顯示，信託投資公司本身若資本額充足，改制後對其績效並無太大的影響，若資本額不夠雄厚，改制則相對風險較高；此外，銀行業的智慧資本與資本額的大小和成立年代的長短亦有密切關係，但對績效評估的結果並無影響。

關鍵字：銀行業、信託投資公司、智慧資本、灰色關聯分析

ABSTRACT

　　Taiwan's government has been carrying out an acceleration of financial liberalization and globalization in recent years. To this end, the government has allowed the banking industry to open up and overseas banks to establish branches in Taiwan. The government's control over banking has loosened. The Ministry of Finance relaxed its restrictions and commercial banks are continually being established. The main focus of this paper is the commercial banks that adopted the order for trust and investment corporations to convert to commercial banks; that is, to ascertain the performance of trust and investment corporations that converted into commercial banks, to help managers find the source of problems in their work, and to serve as a reference to those trust and investment corporations that have not yet converted. In the past, banking performance was evaluated according to analyses of their financial statements; however, but this method only took past and present operations into account, and lacked measurements of invisible capital such as industry growth, commercial product development, and human relations. This paper uses Grey Relation Analysis to select financial ratios and intellectual capital indices, with the aim of establishing a framework for banking performance. The results show that, if a trust and investment corporation's capital is sufficiently large, its conversion does not have much influence on its performance. In addition, the intellectual capital of a bank is closely correlated to its capital and age, but it does not have any influence on performance of a bank.

Keywords: Banking, Trust and Investment Corporations, Intellectual Capital, Grey Relation Analysis

回目錄

知識管理、知識基礎建設與組織效能之研究－空軍部隊實證

KNOWLEDGE MANAGEMENT, KNOWLEDGE INFRASTRUCTURE AND ORGANIZATIONAL EFFECTIVENESS: A SURVEY OF THE CHINESE AIR FORCE

龔義能 

空軍作戰司令部電戰暨模式模擬中心 

蘇國楨 

義守大學企業管理學系 

黃良志 

國立中正大學勞工關係學系暨勞工研究所 

Yi-Neng Kung 

Electronic and Modeling Simulation Center of Combat Air Command 

Kuo-Jen Su 

Department of Business Administration I-Shou University 

Liang-Chih Huang 

Department of Labor Relations and Institute of Labor Studies National Chung Cheng University

摘要

　　軍隊講求的是管理的效能，二十一世紀的軍隊終將以知識做為戰場致勝關鍵，故進行知識管理、知識基礎建設和組織效能之研究，實有必要。本研究藉由知識管理文獻探討，建構相關理論架構和命題，並設計問卷，以空軍不同階層 1,450 人員為對象，從組織層面探討空軍在各研究變數之現況，並針對知識管理、知識基礎建設與組織效能三者間之關係與影響，進行量化分析。研究結論發現，知識管理、知識基礎建設與組織效能具有顯著相關；知識管理、知識基礎建設分別對組織效能均具有顯著正向的影響；知識取得、創造、儲存、移轉和應用會透過知識基礎建設的仲介作用影響組織效能。

關鍵字：知識管理、知識基礎建設、組織效能。

ABSTRACT

　　In the 21 st century, knowledge management plays a critical role to win in the battlefield. Consequently, it becomes more urgent than ever to understand relationship between knowledge management, knowledge infrastructure and organizational effectiveness. The study is intended to review literature, to construct theoretical framework, to set up related propositions, and to design questionnaire; Furthermore, the authors conducted a questionnaire survey from 1,450 air force faculty in order to understand the relationship and influence among knowledge management, knowledge infrastructure and organizational effectiveness. The findings are as follows: (1) there are significant correlations among knowledge management, knowledge infrastructure and organizational effectiveness; (2) knowledge management and knowledge infrastructure have positive impact on organizational effectiveness; (3) Knowledge infrastructure plays a mediating effect of the influence of knowledge acquisition, creation, transference, storage, and application on organizational effectiveness.

Keywords: knowledge management, knowledge infrastructure, organizational effectiveness

回目錄

以事前控制觀點應用灰色預測理論與 Logit 式於財務危機預警模型之研究

An Ex-Event Control Theoretical Perspective on A Gray Logit Model for Bankruptcy Prediction

陳昭宏 

國立雲林科技大學資訊管理學系 

Jao-Hong Cheng 

Department of Information Management National Yunlin University of Science & Technology

摘要

　　股票上市、上櫃公司營運是否穩定、經營績效是否良好，以及公司是否發生財務危機攸關股市投資人之權益與金融市場之穩定。因此建立一套有效之財務危機預警制度，實有其必要性，而回顧往昔企業財務危機預警模型之研究，在預警模型之建構與修正方面，大多數研究均以危機發生前一年至前五年之歷史資料，建構預警模型。而此僅考慮單一橫斷面訊息，忽略了危機發生前各不同年度資料所蘊含之縱斷面時間動態趨勢訊息。因此本研究以事前控制理論觀點，透過四維灰色序列預測模式，結合縱斷面與橫斷面之訊息，建構 Logit 預警模式，修正了往昔以歷史值所建構預警模式僅考慮單一橫斷面訊息與時間落差之缺失。在企業危機發生前，有效提供企業營運單位、管理當局、銀行業者與投資大眾於營運、管理、銀行授信決策及投資方面之參考資料。

關鍵字：灰色預測、財務危機、事前控制理論、 Logit 模式

ABSTRACT

　　Business operations are closely related to the status quo of the society. When a business is in distress, it will result a serious loss in the whole society, especially the listed stock companies. So it is necessary to build a finance distress prediction model. In the previous researches, traditional statistical techniques such as multivariate statistical and Logit are the majority methods. Most of models have been only considered with ex-post cross-section financial data, but they ignore useful information from ex-post time serial financial data. Therefore, it is necessary to develop business distress prediction models that assess the financial condition of firms sequentially over time. This study uses a gray forecasting model GM （ 1,1 ） to measure the forecasted values of influential variables. We integrate gray forecasting theories and Logit models to development a gray Logit prediction model.
This research compares favorably with the past work in terms of the following items ： 1.Misclassification error can be reduced by adding to the gray forecasted values used to predict bankruptcy. 2.Misclassification error-rates was reduced by 5% using the gray Logit model than the Logit model. 3.Results suggest that the gray Logit constructed by all information （ variables ） is the best model to correctly predict the bankruptcy.

Keywords: Gray Forecasting Theory, Financial Distress, Ex-Event Control Theory, Logit Models

回目錄

公共支出、金融發展與台灣經濟成長

Government Spending, Financial Development, and Economic Growth in Taiwan

許義忠 

朝陽科技大學會計系 

李建強 

國立中興大學應用經濟系 

Yi-Chung Hsu 

Department of Accounting Chaoyang University of Technology 

Chien-Chiang Lee 

Department of Applied Economics National Chung Hsing University

摘要

　　本文利用總體時間數列資料，除考慮原有之勞動力與資本投入變數對經濟成長的影響外，更首次同時加入政府部門之公共支出與金融發展兩項變數，探討台灣地區公共支出、金融發展與經濟成長之間的關係。本文採用 Johansen （ 1988 ）的多變量共積方法，並以 Barro and Sala-i-Martin （ 1992 ）與 Odedokun （ 1996 ）的模型為基礎，針對台灣地區 1967:1 年至 2002:4 年的季資料，探討公共支出與金融發展對台灣經濟成長的長、短期影響效果。實證結果發現： (1) 政府部門之公共支出對經濟成長的短期解釋能力相當顯著，但是對經濟成長之長期效果的影響則為不顯著。另外，在考慮了政府部門之公共支出變數以後，金融發展對經濟成長的影響短期內無法馬上顯現，但是其長期效果卻顯著為正。 (2) 就動態因果關係而言，在考慮政府支出的影響後，雙向因果關係存在於經濟成長與金融發展之間，而政府支出僅單向影響經濟成長。我們可將上述研究結果與現有文獻進行比較。

關鍵字：公共支出、金融發展、經濟成長、因果關係

ABSTRACT

　　This paper investigates the long-run equilibrium and short-run dynamic adjustment relationship between government spending, financial development, and economic growth in Taiwan, using time-series data over 1967:1 to 2002:4. Our findings are as follows: (1)the effect of government spending on economic growth is significant in the short-run, but insignificant in the long-run; (2)the effect of financial development on economic growth is insignificant in the short-run, but it's significant and positive in the long-run by adding government spending factor; (3)the bi-directional causal relationship exists between economic growth and financial development, but causality goes from economic growth to government spending. We also compare the empirical results with related literature.

Keywords: government spending, financial development, economic growth

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