國軍二階段單位主副食費管理系統動態模式－以海軍陸戰隊學校為例

A System Dynamics Model for Food Expense Management in Military Training Center - A Case Study of the Marine Corps School

方崇懿(Fang, Chung-Yi) ； 吳勝富(Wu, Sheng-Fu) ； 黃裕誠(Huang, Yu-Cheng) ； 許誌晟(Hsu, Chih-Cheng) ； 林靜香(Lin, Ching-Hsiang)

《國防管理學報》 40卷2期 (2019/11) Pp. 1-18

摘要

國軍主副食費屬於人事給與之一環，如遇人員異動，例如調職、受訓等，須申請辦理主副食費撥款到人員新任職單位或受訓單位。然而實務上常因層層程序導致主副食費延宕一段時間後才能匯撥到新任職單位或受訓單位，造成新單位主副食費管理的困擾，此情況尤以「二階段單位」較為嚴重。影響二階段單位主副食費管理因素很多，各種因素彼此交互作用、互為因果、環環相扣，必須以整體與結構性的系統觀點來思考，較能找到適當改善系統結構之政策。因此本研究採用系統動態學方法論，從送訓單位、二階段單位、副供站三個利害關係人關注的角度探討主副食費管理，發展一個二階段單位主副食費管理之系統動態分析模式，並以海軍陸戰隊學校為個案進行政策分析與模擬，探討二階段單位主副食費餘額及副供站應收帳款的變化趨勢，提供決策者政策制定之參考。根據政策模擬結果，二階段單位主副食費管理系統確實存在實體流（金流）、資訊流（應收帳款）延遲等時間滯延的問題，單一政策或可分別減少實體流與資訊流的延遲，但是對系統運作改善並不顯著。而二階段單位主副食費以現金收付及加速副供站帳款通知，能同時減少實體流與資訊流的延遲，對二階段單位主副食費管理系統之運作效率能有效提升。此外，主副食費的管理是國軍極為重視的議題，但是過去少有相關研究，本研究能補充相關文獻之不足。

關鍵字

系統動態學 ； 副供站 ； 國軍二階段單位

並列摘要

Members of the national army are provided with a personal allowance to cover staple and non-staple food expenses. In instances of personnel changes, such as those corresponding with transfers or trainings, personnel management units or the training units should apply to the accounting department for funds for food expenses, which are then to be remitted to the individual's employment or training unit. In practice, this process often delays the remittance of food expenses to long after the individual's transfer. This situation is particularly severe in the units for the second-stage training. Previous studies have mostly explored topics such as management of provision storage, food-related satisfaction, and the performance of food outsourcing. This study observes a lack of literature on the management of food expenses, which is affected by numerous interacting, causal, and interlocking factors. Assessment of the system through a comprehensive and structural-level perspective is required. This study adopts system dynamics to discuss the management of staple- and non-staple- food expenses from the perspectives of three stakeholders: the training units, second-stage training units, and non-staple-food supply stations. A dynamic system analysis model is developed for food expense management in the second-stage units. The Marine Corps School is used as a case study for policy analysis and simulation to discuss the balances of food expenses in the second-stage units, as well as the trends of the accounts receivable of the non-staple-food supply stations. The results provide policy makers with a reference for policy formulation and fill gaps in the relevant literature.

並列關鍵字

System dynamic ； Non-staple-food supply stations ； Military training center