以商業智慧系統建構企業營運關鍵績效指標之研究

A Study of Key Performance Indicators And Management On Business Intelligence

柯福富(Fu-Fu Ko)

指導教授 ： 林震岩

中原大學/商學院/企業管理研究所/碩士(2004年)

https://doi.org/10.6840/cycu200400182

摘要

企業的競爭策略在於創造競爭優勢，以獲取最大利潤與價值，而競爭優勢是在『商業智慧』(Business Intelligence，BI)迅速有效的運用下，「讓每個人都能夠及時獲得有用的資訊，以做出正確的判斷」， 進而提升企業決策的品質、改善營運績效。在e化狂潮下，企業除了建置各種IT應用系統，以有效建立並管理企業營運資料外，如何利用現有的系統資源，達成最有效率且具高營利價值之決策應用，以更進一步深化企業競爭優勢，這才是企業e化所真正追求的終極目標，也是企業競爭優勢不可或缺的要素。因此，『商業智慧』(BI)系統的建置與運用優劣，正強力影響著企業的生存競爭活動。

就企業經營活動而言，『企業營運關鍵績效指標』(Key Performance Indicators，KPIs)最終目的是在增進及了解企業營運績效，而營運績效是建立在企業經營活動的整合與改善上，也是企業增加或強化「核心資源與能力」的重要指標。

由於企業經營管理活動中，舉凡生產、行銷、研發、財會、採購、人力資源等均普遍運用資訊科技(IT)技術(如ERP、CRM、SCM、HCM等..)，以解決日常及例行企業營運作業；然而，如何透過ERP、CRM、SCM等系統之整合及串接，剖析企業資料建置與管理的重要性及應用，並再深入探討如何應用資料倉儲(Data Warehousing)、線上即時分析處理(OLAP)、資料探勘(Data Mining)等資料整合分析技術，充分運用資料，獲取最大的資訊價值，以成為當今企業資訊運用於企業經營價值活動中一個重要的課題。本研究嘗試以應用商業智慧（BI）發展企業營運績效模式，以建構核心經營競爭力為基礎，透過資訊科技(IT)之應用需求，建構一個企業個案模型，以結合理論與實務之運用。

在建構企業個案模型之前，本研究先從文獻探討瞭解『商業智慧』與『企業營運關鍵績效指標評估與管理』(Key Performance Indicators Appraisal and Management)的精義，再以系統性的架構來探討企業商業智慧（BI）管理所應具備的關鍵技術及實施的策略與步驟，以培養企業商業智慧（BI）管理規劃與推動之專業思惟，藉以建立理想且實用之『商業智慧與企業營運績效指標之研究架構』。同時，選擇特定企業個案，探討其現行制度，並進行個案企業深度訪談，但由於受限於研究時程與人力，在抽樣上捨去隨機抽樣與便利抽樣二種方式，採取立意取樣(purposive sampling)方式進行，以深入瞭解個案企業，其在建置商業智慧系統的實際需求與意見。

其次，藉由『系統模型架構』(System Model Infrastructure)與『介面處理模式描述』(Interface Process Model)二種研究主題，建構一個以『企業營運關鍵績效指標』為基礎的商業智慧之企業個案研究模型，作為將來企業個案在建置商業智慧系統的參考雛形。

最後，利用前述之『企業營運關鍵績效指標』商業智慧之個案研究模型，從開放性系統(Open System)、多維度分析的角度與研究模型之五大構面等要素，逐一歸納分析，做成研究結論，並做成下列四點研究建議：
1) 企業營運績效管理應聚焦於重要的企業價值活動。
2) 整合企業資訊科技並創造資訊科技運用的價值。
3) 以『企業營運關鍵績效指標』為基礎，建構規劃企業 商業智慧系統。
4) 取得高階管理階層的使用與支持。

關鍵字

資料倉儲 ； 企業績效管理 ； 商業智慧 ； 關鍵績效指標

並列摘要

The competitive strategy of a business is to create a competitive advantage in order to gain maximum profits and values for the business. However, the competitive advantage is founded on efficient and prompt Business Intelligence (BI). Using Business Intelligence is not only to let everyone get useful/helpful information promptly but also to make decisions properly. Moreover, it could even improve the quality of decision-making and operational performance. Under the general trend of e-business, the business must set up its own IT application systems to manage/control the data of business activities/operations efficiently. Besides, to utilize existing resources of IT systems in highly efficient, valuable decision-making and enhancing the competitive advantage are the final targets that a business chases for the e-business model. It has become one of the most important elements in keeping a competitive advantage for a business. Therefore, the development and application of the BI system will impact on the survivability of a business.

The Key Performance Indicators (KPIs) are to help the management know and improve the performance of operational activities in the long run. Nevertheless, the business performance is set up on the integration and improvement of all business activities. It is also the key indicators for enhancing and improving the core resource and competency.

Most of business activities, for example production, marketing, R&D, finance, accounting, Human resources and so on, are using information technologies such as ERP、CRM、SCM、HCM、etc. To handle daily works and operations. It is important for the current businesses to integrate and link the ERP、SRM and SCM systems; also to get the maximum value of information through the application of Data Warehousing, OLAP and Data Mining. This study tries to utilize Business Intelligence to develop a business operation performance model via the application of IT, in which the theory and practice are combined.

The research starts from the literature review focusing on the meaning of Business Intelligence and Key Performance Indicators Appraisal and Management to establish practical and ideal research structure of Business Intelligence and Key Performance Indicators which the significant skills and implement strategies of Business Intelligence Management are involved and to cultivate the professional thinking of planning and execution. Meanwhile, in order to understand the needs and opinions in setting a business intelligence system of the case study, the purposive sampling and deep interview are adopted. Due to the limitation of time and resources, the way of random sampling and convenience sampling are not suitable for this study.

Furthermore, this case study model base of Key Performance Indicators of Business Intelligence is established from the two research topics : System Model Infrastructure and Interface Process Model, which can be taken into consideration in building up a new Business Intelligence System in the future.

Finally, the conclusions and suggestions are drawn from the case study model of Business Intelligence of Key Performance Indicators, the view of Open System, Multi-Dimension and five main factors of the study model.

1) KPIs management shall be focused on the most valuable activities of a business.
2) To integrate the Information Technology of a business and create/add the value of Information Technology as well.
3) To plan and build up Business Intelligence using the concept of Key Performance Indicators.
4) To get full support from top manager.

並列關鍵字

Key Performance Indicators ； KPIs ； OLAP ； Data Warehousing ； Business Intelligence ； BI ； CPM

參考文獻

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