運用層級分析法於評估某國軍修護工廠預算編列之研究

An Analytic Hierarchy Process-based Approach to Budget Allocation for a National Military Repair Factory

吳美儒(Mei-Ru Wu)

指導教授 ： 陳香伶

中原大學/電機資訊學院/工業與系統工程研究所/碩士(2020年)

https://doi.org/10.6840/cycu202000510

摘要

預算編列是很多單位跟部門會執行的工作，由於預算分配資源須考量因素各不相同，本研究以軍事修護工廠的國防預算分配問題為研究主題，為研究解決預算標準與評估指標之間的差異與關聯。於此案例研究了解預算編列標準與評估指標之間關聯性，以及採用問卷方式與層級分析法(AHP)，依照人事費，業務費和設備及投資等多項衡量準則來編列預算及分配。藉由層級分析法分析，計算出權重與優先順序，以及一致性分析，最後計算出各項目之重要性，在預算編制部分著重於業務費及設施及投資費等大部分，希望藉由這份研究合理檢討預算需求，期在有限預算發揮最大效益，作為建構編列預算之依據及俾撙節有限國防預算。
本研究係運用層級分析法之研究結果分析得出，藉由問卷調查結果發現在「140118預算」三個衡量構面裡主要以「業務費」排序第一最為重要(權重值為0.394)；其次為「設備及投資費」(權重值為0.339)，研究結果顯示專家皆認為在140118預算編列上需業務費需增列較多預算，以滿足部隊維護保養之需求。那在各構面之準則，則以「機械設備費」最為重要(權重值為0.153)，得知每個層級之權重後將作為預算編列決策之參考依據。

關鍵字

國防預算 ； 預算分配 ； 層級分析法

並列摘要

Although budget allocation in many departments and agencies is a regular routine task for the purpose of our national defense, many situation and factors often influenced on the decision and thus must be considered. This study investigates a National Defense budget allocation case for a military maintenance and repair factory. The case study addresses any association between budgetary criteria and any significant variation among evaluation measures. The study employed a semi-structured interview to select the budget allocations given a number of tangible criteria, such as personnel, operation, maintenance and equipment, and investment. The comparisons were made using a scale of absolute judgements under a given attribute. The judgements were consistent in a concern of the hierarchical analysis method. The derived priority scales were then synthesized and obtained suitable preference rankings for budget allocation.
The results of the questionnaire survey found that among the three measurement dimensions of the "140118 budget", "Overhead Expenses" ranked first and most important (weight value 0.394), followed by " "Equipment and Investment Costs" (weight value of 0.339). Experts believe that the 140118 budget needs to be added to the budget for overhead expenses to meet the maintenance needs of the unit. As for the criteria of each dimension, the “Machinery Cost" is the most important (weight value is 0.153). Knowing the weight of each level will be used as a reference for budgeting decision-making. The study recommends to carry out an analytical approach for the budget and budgetary activities to ensure budgeted outcomes are met.

並列關鍵字

Defense Budget ； Budgetary Allocation ； Analytic Hierarchy Process (AHP)

參考文獻

參考文獻

英文文獻

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