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  • 學位論文

不同事業部門之營運績效衡量與資源分配的改善

Operating Performance Measurement and Resource Allocation Improvement for Enterprises with Multiple Business Units

指導教授 : 莊裕澤

摘要


傳統的資通產業廠商在面對全球性的產業競爭與市場結構的改變,企業在策略轉型發展的過程中,內部同時也存在各種不同事業部門,彼此之間的生命周期也不盡相同;過去由於部門彼此營業性質與屬性大致相同的情況下,因此傳統上可以使用一般較為簡單常用的比例分析法,根據各個事業部門的營收與獲利來做為大方向的企業資源分配與績效獎勵。在面對現階段企業內部有各種不同事業部門的情況下,如何以公平的方法去評量所屬各個不同事業部門間的相對經營績效,以及整體營運是否具備有效率,同時更希望能夠找出相對較不具備效率的事業單位,透過進一步的資料分析來了解問題所在,並進而改善組織內部相對無效率的原因,將資源重新做更有效率的分配與運用。 本研究將探討個案公司組織內部各個不同事業部門間相對營運績效表現之研究,並提供各事業部門作為後續內部檢討改善的建議以及未來企業整體資源在分配規劃的依據,以期能提升強化各事業單位的經營效率和企業整體競爭力。

並列摘要


When traditional information technology manufacturing companies face the competition and challenges in industry, some have foreseen this situation and are looking for the new opportunity for the company's future transformation. Most of the internal business units with the same business and category in the past, it is easy to use the general and simple analysis method to evaluate their performance and resource management. However, as an organization grows, there are variety of internal business units which are different and with their own business and customers. It becomes a general topic to fairly evaluate these business units’ performance and efficiency, through the further data analysis to identify the problems, thus improving the internal organization of the relative inefficiency of reasons. This study will explore the research relative operating performance between the cases of the company's internal organization various business units, and provide information and suggestion for these business units in order to improve resource allocation, enhance the operational efficiency and overall competitiveness of enterprises.

參考文獻


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