國軍策略性後勤管理績效評估模式之研究－以零附件管理為例

企業面臨全球化與市場的多變，必須不斷調整未來經營策略，提升經營績效，以因應不斷變化之環境，維持競爭優勢；國軍也在導入企業經營的概念下，進行國防組織改造，朝向「量適、質精、戰力強」的組織願景，精簡人員、降低庫存與提昇補保時效已成為必然的趨勢。未來在完成全募兵制後，當兵不再是國民應盡義務，若不即早建立適當的國軍後勤管理績效評估指標，將無法達到上、下一致的策略目標發揮組織績效。公部門的運作績效評估，屬非營利事業單位的公共績效評估，國軍亦屬公部門，目前研究文獻中，對公部門的運作績效評估，多針對績效評估指標訂定的研究，少見從策略管理層級探討策略方案評選與運作績效評估的最適模式。本研究藉分析整理國內外文獻，並配合策略地圖，與約略集合理論之RAD分析法、層級分析法等手法，進行結構化策略性管理與績效評估模式的對應關係，幫助決策者釐清其策略性管理與績效評估模式的關聯，最後，以國軍零附件管理單位之個案單位套用本模式進行績效評估，從過程與結果評估的討論中，得到出可供決策單位運用的管理績效評估模式。

關鍵字

策略管理；績效評估；約略集合理論

並列摘要

Worldwide competition in global economies has posed significant challenges to companies wanting to fulfill the continuously changing requirements of the cost reduction, speedy time-to-market, and customization. The government organization has employed the business managerial concepts and instruments for organization reengineering, operating process improvement, and service performance promoted. Military administration is one of government organizations whose service performance indices are not attributed profit-oriented only. It is unable to represent the greatest performance of military after adopting voluntary military service system instead of conscription system in the future. This study utilizes the balanced scorecard (BSC), strategic map, rough set theory (RST), rough sets for alternatives dependency analysis (RAD), and analytic hierarchy process (AHP), to construct a strategic logistics management evaluation model. An empirical case study is performed to demonstrate the efficacy of the proposed system. The results of the case study also provide interesting managerial implications.