企業社會責任與品質管理之成本效益模型的發展

The cost/benefit model development for CSR and quality management

10.6846/TKU.2011.00408

黃朝祺

社會責任投資 ； 成本效益模型 ； 品質管理投資 ； Socially responsible investment ； Cost/ benefit model ； Investment in quality management

淡江大學管理科學研究所碩士班學位論文

2011年

碩士

李旭華

繁體中文

近來企業社會責任的概念已逐漸被各企業接受，企業在創造利潤的同時也必須考慮所有利害人的權益，將其取之社會用之於社會。本研究將品質管理投資以及社會責任投資做連結，討論兩者影響企業營收的過程，並且將過程中各構面之間的關係以函數型式表示，最後利用品質管理中的成本效益模型引入，再將各構面當作參數置入，找出最佳化的投資比率。希望透過本研究所發展出的企業社會責任與品質管理的成本效益模型，讓企業在實行企業社會責任時，能知道社會責任與品質管理所影響的各項構面，以及各構面相互之間影響的情況。幫助企業在做決策時，能在社會責任與品質管理投資成本與其所相關聯的各項構面的成本效益上取得平衡。

The corporate social responsibility(CSR) can be accepted since it is beneficial to the society. In this research, the investment in quality management and the investment in the social responsibility can be linked together to describe the impact on the performance and financial result of the processes, and then the relationship and the relevant model can be developed. The cost and benefit model for the corporate social responsibility and the quality management can be used to help the decision makers to estimate the relevant effect and the linkage to the relevant aspects in the investment and cost/ benefit

1. 李旭華(2009)，品質管理，滄海書局。
   連結：
2. 沈中華;張元(2008)，企業的社會責任為可以改善財務績效嗎？－以英國FTSE社會責任指數為例，經濟論文，339-385。
   連結：
3. 廖珮妤(2010)，六標準差管理之成本效益模式建立，淡江管科所論文。
   連結：
4. 台灣企業社會責任網(2001)，全球八大
   連結：
5. 凱林國際教育股份有限公司(2011)，危機形成與要素
   連結：
6. 維基百科(2011)，企業社會責任
   連結：
7. Alexander, G. J. and R. A. Bucholtz (1997) , “Corporate Social Performance and Stock Market Performance,” Academy of Management Journal, 21, 479-486.
   連結：
8. Arndt, Johan (1967), "Role of product-related conversations in the diffusion of a new product," Journal of Marketing Research, 4, 291-295.
   連結：
9. Arrow, K. J.(1973), “Social Responsibility and Economic Efficiency,” Public Policy, 21, 303-317.
   連結：
10. Augustine, Norman R. (2001), “Harvard Business Review on Crisis Management”, Harvard Business school press.
    連結：
11. Bell, D. R., Chiang, J. W., and Padmanabhan, V. (1999). The decomposition of promotional response: An empirical generalization. Marketing Science, 18(4), 504-526.
    連結：
12. Bowen, Howard Rothmann, (1953) , Social Responsibilities of the business. New York：Harper.
    連結：
13. Bowman, E. H. and M. Haire,(1975), “A Strategic Posture toward Corporate Social Responsibility,”California Management Review, 18，49-58.
    連結：
14. Carroll, A. B. (1979). A three-dimensional conceptual model of corporate performance. Academy of Management Review, 4(4), 497-550.
    連結：
15. Carroll, A. B. (1999), Corporate Social Responsibility：Evolution of a Definitional Construct, Business and Society, 268-295.
    連結：
16. Cochran, P. L. and R. A. Wood (1984), “Corporate Social Responsibility and Financial Performance, “Academy of Management Journal, 27, 42-56.
    連結：
17. Cornell, B. and A. C. Shapiro (1987), “Corporate Stakeholder and Corporate Finance,” Financial Management, 16, 5-14.
    連結：
18. Evans and Lindsay (2008), Managing For Quality And Performance Excellence, 7e
    連結：
19. Ha, Hong-Youl (2002), "The Effects of Consumer Risk Perception on Pre-purchase Information in Online Auctions: Brand, Word-of-Mouth, and Customized Information," Journal of Computer-Mediated Communication, 8 (1).
    連結：
20. Herr, Paul M., Frank R. Kardes, and John Kim (1991), "Effects of Word-of-Mouth and Product-Attribute Information on Persuasion: An Accessibility-Diagnosticity Perspective," Journal of Consumer Research, 17 (4), 454-462.
    連結：
21. Husted, Bryan W. (2005)，Risk Management Real Options,and Corporate Social Responsibility, Journal of Business Ethics, 175-183.
    連結：
22. Iglesias, V., I. A. de Belen, and R Vazquez (2001), "The Effects of Brand Associations on The Consumer Response," Journal of Consumer marketing, 18 (5), 410-425.
    連結：
23. John F. Mahon (2002)，Corporate Reputation : Research Agenda Using Strategy and Stakeholder Literature, SAGE.
    連結：
24. Kalro, A.H. and Gohil, M.M(1982)., A lot size model with backlogging when the amount received is uncertain. International Journal of Production Research, 20(6), 775-786.
    連結：
25. Klapper, L. F. and Love, I., (2004) “Corporate governance, investor protection, and performance in emerging markets,” Jouranl of Corporate Finance, Vol.10, 703-728
    連結：
26. Knauer, V. (1992), Increasing Customer Satisfaction, United States Office of Consumer Affairs., Pueblo, Co.
    連結：
27. Kohli, A.K.; Venkatraman, N. and Grant, J.H. (1990). Exploring the relationship between market share and business profitability. Research in Marketing, 10, 113-133.
    連結：
28. Kurtz, R and S. Rhoades (1991), “A Note on the Market Share-Profitability Relationship” Working Paper, Board of Govemor of the Federal Reserve System.
    連結：
29. Lee, H.-H. (2005), Cost/benefit model for investment in inventory and preventive maintenance in imperfect production system. Computer and Industrial
    連結：
30. Lerbinger, Otto (1997), “The Crisis Manager : Facing Risk and Responsibility”, New Jersey: Lawrence Erlbaum Association.
    連結：
31. Mahapatra, S. (1984). Investor reaction to a corporate social accounting. Journal of Business Finance and Accounting, 11(1), 29-40.
    連結：
32. Mangold, W. G., F. Miller, and G. R. Brockway, (1999), “Word-of-Mouth Communication in the Service Marketplace,” The Journal of Services Marketing 13, 73-88.
    連結：
33. Marguiles, W. P. (1977), “Make the most of your corporate identity.” Harvard Business Review, Vol.55, 61-77.
    連結：
34. McGuire, J., A. Sundgren, and T. Schneeweis (1988) , “Corporate Social Responsibility and Firm Financial Performance”, Academy of Manaegement Journal, 31, 854-872.
    連結：
35. Nijs, V. R., Dekimpe, M. G., and Steenkamp, Jan-Benedict, E. M. (2001). The category-demand effects of price promotions. Marketing Science, 20(1), 1-22.
    連結：
36. Porter, M. E. and M. Kramer (2006)，“Strategy and Society: The Link between Competitive Advantage and Corporate Social Responsibility，” Harvard Business Review, 84, 78-92.
    連結：
37. Ravenscraft, David J., 1983, Structure-profit relationships at the line of business and industry level, Review of Economics and Statistics 65, Feb. 22-31.
    連結：
38. Salmones, Ma del Mar Garcı′a de los、Angel Herrero Crespo、Ignacio Rodrı′guez del Bosque (2005)，Influence of Corporate Social Responsibility on Loyalty and Valuation of Services, Journal of Business Ethics, 369-385.
    連結：
39. Silver, E.A (1976)., “Establishing the order quality when the mount received is uncertain”, INFOR, 14, 3-39.
    連結：
40. Subramanyam, E.S. and Kumaraswamy, S.(1981), EOQ formula under varying marketing policies and conditions. IIE Transaction, 13, 312-314.
    連結：
41. Tsoutsoura,M.(2004)，“Corporate Social Responsibility and Financial Performance,” Working Paper， University of California.
    連結：
42. Van Heerde, H. J., Leeflang, P. S. H., and Wittink, D. R. (2000). The estimation of pre- and postpromotion dips with store-level scanner data. Journal of Marketing Research, 37(3), 383-395.
    連結：
43. Vance, S. G. (1975). Are socially responsible corporations good investment risk? Management Review, 64(8), 18-24.
    連結：
44. Votaw, D. (1972). Genius becomes rare: A comment on the doctrine of social responsibility pt. I. California Management Review, 15(2), 25-31.
    連結：
45. Votaw, D. (1973). Genius becomes rare: A comment on the doctrine of social responsibility pt. II. California Management Review, 15(3), 5-19.
    連結：
46. Walley, N. and B. Whitehead (1994), “It’s Not Easy Being Green,” Harvard Business Review, 72, 2-7.
    連結：
47. 中文部份：
48. 申永順(2005)，科學發展，387期，26-31。
49. 胡憲倫、許家偉、蒲彥穎(2006)，策略的企業社會責任：企業永續發展的新課題，應用倫理研究通訊，37-50。
50. 唐振鵬(2007)，論企業社會責任，福州大學管理學院。
51. 盧俊廷(1977)，高科技事業市場佔有率的問題研究，國立政治大學，碩論
52. 鐘漢清(2002)，AheadLeader領先顧問師，領先知識庫。
53. 網站部分：
54. MBA智庫百科(2010)，企業突發事件
55. 中國證券報(2010)，巴菲特：投資須滿足四大要素
56. 聯合國全球盟約網(2005)，多國企業指導綱領
57. 英文部分
58. Davis, K. R. (1981). Marketing management (4th ed.). New York: John Wiley. Diener, Betty J. and Stephen A. Greyser (1978), “Consumer Views of Redress Needs,” Journal of Marketing, Vol. 42, No. 4, October, 21-27.
59. Dobni, D.,and Zinkhan, G. M. (1990) In search of brand image: A foundation analysis. Advances in Consumer Research, Vol. 17, 110-119.
60. Drucker, P. F. (1993). Post-capitalist society. NY:HarperBusiness.
61. Fink, Steven (1986), “Crisis Management”, New York, N.Y., AMACOM.
62. Gill, P. E., W. Murray AND M. H. Wright, 1981. Practical Optimization, Academic Press, London.
63. Grace, A. and M.A Branch. 1996. Optimization Toolbox, The Mathworks, Inc., Natick, MA.
64. Gremler (1996), Service loyalty:its nature,important and limitations in Edvardsson.
65. Henderson, D. (2002) , Misguided Virtue: False Notions of Coporate Social Responsibility, London: Institute of Economic Affairs.
66. Juran, J. M. (1986) , “The Quality Trilogy” , A Universal Approach to Management for Quality, ASQC 40th Annual Quality Congress in Anaheim, California, May 20, 1986.
67. Katz, Elih and Paul Felix Lazarsfeld (1955), Personal Influence, Glencoe: Free Press.
68. Kotler, P., and Keller, K. L. (2006). Marketing management (12th ed.). New Jersey: Prentice-Hall.
69. Lee, H-H. (2010), The Development of Cost/Benefit Model for Quality and Knowledge Management Investment in Imperfect System, Proceeding of the 2010 International Conference in Management Sciences and Decision Making, 443-451.
70. McGuire, J. W. (1963). Business and society. New York: McGraw-Hill.
71. McKinnon, G. F., Kelly, J. P., and Robison, E. D. (1981). Sales effects of point-of-purchase in-store signing. Journal of Retailing, 57(2), 49-63.
72. Moskowitz, M. R. (1972), “Choosing Socially Responsible Stocks, “Business and Society Review, 1, 71-75.
73. Parasuraman, A., Valarie A. Zeithaml, and Leonard L . Berry (1988), "A Multiple-Item Sacle for Measuring Consumer Perceptions of Service Quality," Journal of Retailing, 64 (1), 12-40.
74. Porter, M. E. and C. van der Linde (1995)，“Green and Competitive; Ending the Stalemate, Harvard Business Review， September-October, 120-135.
75. Schultz, D. E., and Robinson, W. A. (1982). Sales promotion management. Chicago: Crain Books.
76. Webster, F. E., Jr. (1971). Marketing communication. New York: Ronald Press.
77. Woodside, A. G., and Waddle, G. L. (1975). Sales effects of in-store advertising. Journal of Advertising Research,15(3), 29-33. Engineering 48, 55-68.

1. 翁鈺婷(2014)。不良品質專案管理之實獲值模式發展。淡江大學管理科學學系碩士班學位論文。2014。1-52。 
2. 劉哲豪(2013)。行銷、供應鏈管理與開發投資之成本效益模型發展。淡江大學管理科學學系碩士班學位論文。2013。1-55。 
3. 侯景中(2012)。品質管理與創新投資之成本效益模式發展。淡江大學管理科學學系碩士班學位論文。2012。1-61。 
4. 陳緯(2012)。App之功能與品質投資之成本效益模式。淡江大學管理科學學系碩士班學位論文。2012。1-61。 
5. 胡家琪(2014)。企業社會責任價值創造之路徑分析。中正大學會計與資訊科技學系學位論文。2014。1-69。