年度稽核小組人員指派最佳化

An Optimization Model of Membership Assignment for Annual Internal Auditing

葉泰維(Tai-wei Yeh)

指導教授 ： 顏上堯

國立中央大學/工學院/土木工程學系碩士在職專班/碩士(2012年)

摘要

傳統營造業以往在工程品質、財務控管及安全衛生等執行成效查核工作上，多依各公司自發性的要求實施。民國85年行政院公共工程委員會頒布之「公共工程施工品質管理作業要點」及ISO國際標準組織認證推行下，為落實各部門組織品質系統有效運作，內部年度稽核制度化為首要工作之一。
N營造公司為有效瞭解各施工處執行成效，於總公司設置「年度稽核小組」，以人員隨機編組辦理每季稽核任務，然而以往大都由決策者個人經驗主導指派，缺乏系統化、科學化之調派依據，往往無形中造成人力指派不公平、耗費時間及任務完成性偏低等缺點。
本研究為解決上述問題，乃針對年度稽核小組人員指派所需要之個別需求及限制條件設定，規劃出一套人力指派最佳化之數學整數規劃模式，並利用LINGO8.0軟體來規劃求解。除可達到人員公平指派目的，更可因應各種不同任務狀況，依據條件不同或限制改變調整設定參數，迅速地重新規劃稽核人員任務指派。為驗證本模式之合理性與適用性，本研究以N營造公司為範例測試，並與傳統人工經驗指派結果兩相比較，最佳化模式指派結果確實較人工經驗指派公平且更有效率。顯示本研究可靈活運用於實務上各中小企業公司之人員指派問題。

關鍵字

最佳化 ； 整數規劃 ； 人員指派 ； 內部稽核

並列摘要

In the traditional construction industry, the auditing of implementation effects w.r.t. construction quality, financial control and management, and safety and health of an engineering project is usually conducted spontaneously by each single company. To make effective quality systems in departments, the institutionalization of annual internal auditing mechanism has become one primary concern due to the enactment of the Operating guidelines for Public Construction Quality Management in 1996 by the Public Construction Commission of the Executive Yuan and the encouragement of acquirement of ISO (International Organization for Standardization) certifications.

Take company N for example; in order to have good understanding of implementation effects of its departments, an audit team, in its headquarters, was set up through random membership assignment for the task of internal auditing each quarter. However, the assignment of auditing manpower practically depends upon the management’s experiences, which is deficient in either systematical or scientical grounds and thus leads to drawbacks of, for instance, unfair assignment of manpower, time wasting, slow job progress, etc.

To satisfy particular demands and prerequisite conditions for the assignment of auditing manpower, this study develops an optimal assignment model using integer regression, where the LINGO (ver. 8.0) software is adapted for problem solving. The proposed model not only attains to the aim of fair assignment of manpower, but also is adaptive to reassign tasks to auditors based on parameters set for different situations. The model was evaluated with company N as a case study. Experimental results demonstrate that the proposed model is superior to traditional methods using heuristics in terms of the fairness and the efficiency of manpower assignment. In addition, it is suggested that small business could benefit from the model in practical assignment of manpower.

並列關鍵字

integer programming ； optimization ； manpower assignment ； internal auditing

參考文獻

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