陸軍某預算部門主計工作服務品質之研究

A Study on Service Quality of BAS Job of a Budgeting Department in the Army

廖元正(Yuan-Chung Liao)

指導教授 ： 林永順

國立屏東科技大學/管理學院/高階經營管理碩士在職專班/碩士(2008年)

摘要

政府及民間企業為提昇國家競爭力，皆大力推動提高行政效率與改善服務品質，主計制度係政府於民國20年為實施廉能政治而建立國家財務行政超然之管理制度。隨著時代不斷地進步，觀念不斷地革新，主計工作亦須與時俱進，才能跟的上時代脈動與社會需要。
本研究採用PZB 之服務品質模式作為衡量陸軍某預算部門主計工作之服務品質，其中運用有形性構面、可靠性構面、反應性構面、保證性構面與關懷性構面等五大構面進行問卷設計，針對業管單位洽公人員施以問卷調查，並藉由統計軟體SPSS 進行結果分析，研究結果顯示：
業管單位洽公人員對主計工作服務之期望重視程度高於實際感受滿意度，其結果具顯著性，故整體之服務品質仍具有改善空間。
業管單位洽公人員對主計工作之各項服務品質構面間存在顯著正相關。不同教育程度在期望認知下可靠性較為重視；而實際感受下會對可靠性構面、有形性構面、反應性構面及關懷性構面產生顯著差異。不同階級期望認知下各構面無產生顯著差異；實際感受下會對可靠性構面及關懷性構面產生顯著差異。
因此本研究建議可從三方面進行改善此缺口之差異(1)增加向上溝通及橫向資訊溝通(2)建立標準化並推展教育訓練(3)資訊化之建立，進而達成優質之國軍主計工作服務。

關鍵字

主計制度 ； 服務品質 ； PZB服務品質模式

並列摘要

In order to improve the national competitiveness, the government and enterprises both increase the efficiency of administration and service quality. Accounting and statistics system is the managerial system to execute the honest policy and to build the managerial system of detached administration of national finance in 1931. With increasing improvement of recent years, this kind of attitude should be elevated. Therefore, the comptroller should be improved in order to deal with the variable changes and social needs.
The study uses PZB model as the basic theory to measure the service quality of BAS job of the budgeting department in the Army. Five autonomies of PZB model are tangibility, reliability, responsiveness, assurance and empathy and all of them are considered in the questionnaire. Meanwhile, the related departments of the army were asked to answer these questions. These questionnaires are analyzed by the SPSS software, and the results are described as follows：
The degree of expectation for BAS Job is much higher than the degree of satisfaction for BAS. Because of the significance of the statistical results, the service quality should be improved.
There exists positive relevance on service quality of each BAS job.
It is considered to be more important for expectation awareness of different educational levels. However, there exists a significant difference on reliability, tangibility, responsiveness and empathy under the real experience.
There is no significant difference on expectation awareness of each autonomy for different ranks of testers. Nevertheless, there exists a significant difference on reliability and empathy under the real experience.
For this reason, this thesis provides three conclusions to reduse the difference：(1) To increase bottom-up and cross information communication. (2) To standardize and promote the education training. (3)To build the information system and realize the excellent comptroller service.

並列關鍵字

Military Comptroller Departments’ System ； Service Quality ； PZB model

參考文獻

黃俊英，1999，企業研究方法，台北：華泰。

楊錦洲，2002，服務業品質管理，台北：品質學會。

林士鈞，2004，後勤機關採購管理作業服務品質，碩士論文，國立成功大學企業管理研究所。

American Marketing Association, 1960, Marketing Definitions, Chicago, A Glossary of Marketing Association。

Bitner, M. J., 1990, Evaluating Service Encounters：The effects of Physical Surroundings and Employee Responses, Journal of Marketing, 54 : 69-82.