隨著資訊科技與生產技術的大幅進步，企業經營環境產生巨大的變動。現代企業經營與過往相比較，除了必須面對全球市場競爭者外，顧客要求也日益提高，企業管理階層面對瞬息萬變的市場，如何利用企業內既有的資訊，迅速回應客戶、決定營運方向及作出對公司有利的管理決策，為管理階層須面對的管理課題。 個案公司為專業五金製造加工廠商，其產品具有產業環境快速變化、市場競爭、產品生命週期短、產品組合少量多樣等特性。公司管理階層面對此種產品特性，對於產品報價及產品成本分析資料有即時之需求，以快速回應客戶。個案公司由於資訊化程度不足，諸多管理資訊並未適當收集，因此無法有效提升管理決策之品質。 為解決個案公司所面臨之問題，需先針對其主要營運流程加以瞭解及分析，故本研究首先透過PWIO流程分析模式，辨認及描述個案公司之企業流程，且透過對作業流程的瞭解及實作分析，以其分析結果作為後續流程改善建議的基礎。由於個案公司並未完整建立產品成本及利潤資訊之蒐集制度，本研究以流程分析結果為基礎，透過對個案公司之資源耗用及成本發生情形進行分析，以瞭解個案公司資源耗用習性，並據以提出成本控制之建議。最後，本研究透過結合ABC制度的觀念，針對個案公司產品別成本資訊之收集與安排進行細部規劃，以供管理階層未來進行產品報價規劃及產品利潤分析之管理基礎，提升企業競爭力。 / The business environment has a great change with developing in information and production technology. Modern enterprises have to compete with global competitors. The request for product and service quality is increased more and more. In this dynamic environment, how management people using the existing information to respond to customers, make the beneficial decisions and decide the future development, is a very important managerial issue. The Company specialized in providing manufacturing service of sheet metal. The product natures of the Company are dynamic alternation of the industry environment, fierce competition, short product life cycle, diversity of products and numerous purchases with low quantities. In facing these circumstances, management have to get the information about price and cost of the products immediately, and respond to customers’ needs as fast as possible. However, the management information of the Company is not properly collected, so it is hard to improve the quality of management decisions. In order to resolve the problems, this research attempts to describe and analyze the activities of critical business processes by adopting the PWIO approach. As a result of PWIO analysis, this research concludes basic information for recommendations of business process and an analysis of obsolescence. In addition, the system for collecting product cost and profit information of the Company is not well established. Based on the result of process analysis, this research try to analyze how the resources are used in past and then provide some suggestions to enhance the cost control of the Company. Finally, this research would provide a detailed planning for management to collect cost information by ABC concept. It would provide profit analysis and be helpful for management to enhance the pricing decision for the Company. Eventually, it will improve business competition ability.

現今的時代，面對全球化的競爭態勢、新興市場崛起、能源危機與金融風暴等因素，台灣的企業在大環境不斷變化之下，掌握市場發展動態，即時回應客戶需求，不斷創新產品與服務，是企業維持競爭優勢不二法門。 ERP隨著軟體技術突破和產業生態蛻變的歷程，其系統面貌也隨之轉換，因此ERP不再只是企業功能的資訊化與經營化，更是科技創新的礎石。許多企業將ERP系統當作企業電子化的基礎，更進一步整合其他的資訊系統，如電子商務(EC)、供應鏈管理(SCM)系統、客戶關係管理(CRM)系統、知識管理系統(KMS)、商業智慧(BI)等。 在現今2010年的後金融海嘯時代，當金融海嘯衝擊以後, 各項國內外經濟評估報告均指出經濟已開始復甦，此刻正是企業重整旗鼓逆勢成長的最佳時刻。對於企業來說，企業資源整合管理的落實不僅是其永續經營的成功關鍵，甚至是其生存的命脈。這也是為什麼在經濟不景氣的環境下，仍有許多企業決心導入ERP系統，以及許多國內外調查報告預測ERP系統的需求與產值仍然會持續成長的主要原因。 本研究的動機之一，即是希望企業在經歷產業變化、策略變動與業務規模的改變之下，如果重新評估ERP系統的適用性，不論是ERP系統需做重新建置或階段性轉換，皆可從不同角度重新探討ERP系統開發與導入過 程的重要策略，而能建置一套對企業真正有效益的ERP系統。 許多企業在發展ERP系統的過程中，都以工程與技術的角度去規劃ERP系統的導入，常會遇到預想不到的結果。對於ERP所涉及的企業流程，利害關係人，導入方法，及對業務流程與關係人的影響，企業導入ERP的策略等，需要做仔細的思考及規劃。 本研究發現在個案公司開發及導入ERP系統的過程中，遇到許多的瓶頸，也面臨了很多問題，導入過程中對企業組織產生了很多影響，改變了原有的作業流程，導入實施後增加許多效益，但某些部份仍需持續改進，ERP系統應確保做到系統整合，需重視細部流程整合方面的分析與資料整合方面的分析。找出ERP系統資料與流程之Gap，並應做到變革管理。 / Nowadays, Facing the globalized competition situation, the emerging markets rise, the energy crisis and the financial storm, Taiwan's enterprises is now under the changing and unceasing environment, the only way to hold on the competitive advantage of Taiwan’s enterprises continuously is to find out the market development tendency, and to response to customer demand immediately, and to innovate product and service unceasingly. The ERP system’s appearance had transformed along with the software technology breakthrough and industrial ecology change. Therefore ERP system is no longer only the enterprise computerize and management tools, ERP is even more the basis of the scientific technology innovation. Many company treat the ERP system as the basis of enterprise’s computerize, furthermore to integrate the ERP system with EC, SCM, CRM, KMS, BI……. In the Late-2010s financial crisis time, after the financial crisis, each domestic and foreign economic appraisal report pointed out that the economy started to recover, It’s the best time to restart and grow up at this moment. The realization of the Enterprise resources integration is not only the key successful factor but also the survival life artery. This is why so many enterprises were still determined to implement the ERP System under the economical depression time, and as well as many domestic and foreign invested report forecast that ERP system's demand and the output value will still continue to grow up. One of this research's motivation, is hopes to re-estimate the important strategy of the ERP implementation from the different point of view, hopes to establish the beneficial ERP system. To review the suitability of the ERP System when the enterprises under the industry change, strategy change and business scale changes, no matter to build a new ERP System or ERP system phase transforming, Many enterprises plan the ERP project by the engineering and technical view, It will always occur the unexpected result. It needs to make the careful considering and plans to all the ERP involves, include the business flows, the stake holders, the implemented methodology, the influence, and the implemented strategy…. This research discovery that while the case company developed and implemented ERP system has meets many bottlenecks, and also has faced many problems. It has had many influences to the enterprise organize while implement the ERP system, It has changed the original business flow, and increases many benefits, But still need to continued improved, The ERP system should assured to realize the system integrated, to pay more attention to the analysis of micro process integration and data integration, find out the gap and do the changing management well.

隨著資訊科技與生產技術大幅進步，以及全球化及自由化下瞬息多變的競爭環境，經營者除了關注企業內部的議題外，亦需了解全球經濟發展趨勢與產業脈動，在競爭者與客戶回應之前，提出有效對策因應，如此才能在激烈的競爭中存續與發展，維持競爭力及提升經營績效。因此，現今企業勝出的核心關鍵不再單純依賴規模與效率，而是如何發揮創意，找出新的競爭定位，並藉助資訊快速運算及不斷增強的商業智慧功能來改善企業本身的經營條件，甚或尋求新的商業模式。 個案公司是一家電子零組件製造與銷售公司，主要產銷連接器、軟性排線及線材組件。和大多數公司一樣，個案公司目前正面臨全球化競爭帶來的挑戰。處於原物料及人力成本持續上漲的壓力，以及面對客戶少量多樣客製化的產品需求與愈趨繁複的出貨要求下，個案公司之產品毛利愈來愈低。為解決這些經營上的問題，個案公司期待運用ERP資訊系統客製「商品計價作業」來反映成本上漲對產品報價的變動，並藉此快速且適度反應到對客戶的報價上，以期提升經營彈性，因應市場變化。 本研究從個案公司為了因應市場變化而建置資訊系統，以期快速且正確的反映產品報價的需求出發，首先針對個案公司，應用企業流程資訊有機體(Process-Wide Information Organism, PWIO)分析模式，重現及檢視個案公司銷售流程，並結合時間導向的作業基礎成本制求算出客戶最終毛利，據此重分類客戶屬性，並提出對應之銷售策略及對資訊系統需求之反思與建議。 關鍵字：企業流程資訊分析模式、顧客利潤分析、時間導向作業基礎成本制度 / Information technology and manufacturing techniques are greatly improved by days. The globalization and liberalization make industrial competition fierce and ever-changing. Under such circumstances, the company managements can not only focus on internal topics but should observe the global economic development trend and also the commercial and industrial variety. They should put forward solution strategies to deal with the responses of competitors and requests of customers. Only then can they keep competition power and enhance the operation profit to continue sustainable operation and development in the sharp competition. Therefore the key success factor today is not to depend on operation scale and efficiency only but to bring creativeness into full play to find the competition advantage of the company. In addition, they should improve management conditions by means of rapid information operation and ever-growing business intelligent features or to create new business model. A case company is a component manufacturing and sales company. Its main products are connectors, flexible flat cable and wire harness. Facing the severe global competition as the others, the company is challenged by margin issue due to increasing cost of raw material and labor, customized products requests with high-mix/ low-volume. To conquer this business issue, the case company plans to utilize ERP to build up the “Product Pricing Program” to re engineer the pricing methodology by reflecting the increased cost in the quotations to customers. The pricing process can enhance the operation efficiency to respond to the variety market changes. To deal with the market changes, the case study is aimed to establish effective information system for the purpose of responding rapidly and precisely to pricing decision. The research reviews and inspects the sales flow of the case company by Process-Wide Information Organism (PWIO). It also combines the time-oriented activity base costing (ABC) to forecast the final gross profit of customers. Based on this, the case company could re-categorize the customer segmentation and put forward related sales strategy and enhancement on the demand of information system. Key words: Process-Wide Information Organism (PWIO); Customer profitability analysis; Time-Driven Activity-Based Costing

運動產業之品牌銷售公司，產品須配合四季推出，生命週期短且汰換率高，此外擴張產品策略到休閒服飾，也因此面臨休閒服飾國際品牌紛紛進入之衝擊及流行趨勢挑戰。在高度競爭的運動產業中，消費者的購買行為強烈受到品牌認知影響，品牌建構成為產品差異化的重要關鍵。業者為了提昇業績成長和提高市佔率，如何有效地將有限的行銷資金投資於品牌之建構，成為重要的管理議題。藉由在人潮聚集的主要商圈投資經銷商或自營的銷售店點，開設品牌形象專賣店，是業者達成業績成長的主要策略之一。在快速投資的過程中如何提升採購效率，降低開店成本，以達到盈餘成長，攸關業者的生存發展。因此，開設銷售店點之營運流程，也成為成本控制的重要關鍵流程，藉以在精簡的人事組織中持續簡化流程，增加營運效率，確保服務品質，降低成本，提高企業競爭力。 本研究首先運用企業流程資訊有機體( PWIO)模式分析個案公司開設銷售店點交易循環的營運流程，透過分析作業流程對內、對外之資訊聯絡管道和接觸點，以實作表詳實描述各項作業的原貌。根據PWIO分析結果，辨識出個案公司管理議題缺失，針對各項作業提出具體的流程改進建議，另一方面在實作表中建立各該流程的目標，並提出具體衡量各作業流程的績效衡量指標。依據目標與績效衡量指標的因果關係進一步探討個案公司的平衡計分卡並描繪策略地圖，提供個案公司持續改善流程的績效管理架構基礎，以實現公司願景。 / The products of the sports brand companies need to be launched seasonally. The life cycle of sports products is short. The market strategy has expanded beyond active users to encompass the leisurewear market which makes the sports industry encounter not only the threat of international leisurewear’s brand but also the challenge of fashion trend. Facing such sharp competition, branding has become a key success factor for differentiation. As consumers are strongly affected by brand images, in order to increase both sales and market share, it is essential to allocate marketing resources effectively to brand building activities. By contributing brand-specific fixtures and signage to franchised stores or direct retail stores in shopper-populated districts, running branded stores has become the main sales growth strategies. In the course of fast investment, how to enhance the efficiency of purchase and how to lower the cost of setting up shops to achieve earning growth become the key to growth. Therefore, the business process of setting up retail shops becomes critical to cost control. In short, the key factors to success lies in how to reengineer the business process in simplified organization, in order to improve performance efficiency, to ensure service quality, to lower cost for the purpose of strengthen industry competition power. This study attempts to analyze the information flow underlying the business process of setting up retail shop for a subsidiary of an international sports brand in Taiwan. Based on the PWIO approach, the operation process was restored and descried in the business table by identifying the practice of contact point (CP) and information channel(IC). The related suggestions to improve management gaps of this process are proposed according to the PWIO analysis. The practices table exploring also help to set up the objectives and concreted performance measures to enhance the value adding degree of this strategic business process. A proposed balanced scorecard and strategy map are developed to serve as the management framework of evaluation and management of the strategic performance to assuring sustained process improvement. Company vision will be achieved through the business process reengineering.

企業從過去單純作代工生產的降低成本、提升產品品質，進而培養研發人才，提供大量客製化訂單生產，到今日面臨國際化與多角化的經營後，如何在競爭激烈的環境中，掌握資源、洞察先機，誰就能贏在關鍵時刻，而運用資訊科技及資訊系統，已成為企業再造及達成企業目標的重要工具。 但是對於如何導入企業資源規劃系統(ERP)及導入時可能面臨的種種困難，包括最高管理當局是否全力支持、導入時的昂貴軟、硬體費用，導入前後所投入的人力及時間，整個企業流程再造（Business Process Reengineering）專案管理之嚴謹度等，其成敗往往對企業有絶對性影響。 本研究係針對市場上實際導入ERP系統之電子製造業，一為成功個案，另一為失敗個案為研究對象，探討ERP導入的策略與程序以及效益，最後歸納相關關鍵成功因素（Critical Success Factor）及失敗因素為何，期能對另一製造業及其它要導入企業資源規劃系統的決策參考。 / In the past, enterprises have developed R&D capabilities, better product quality and abilities to fulfill larger amount of customized orders through the process of Original Equipment Manufactures. As the business operations grow multinational and diversified, the adoption of Enterprise Resources Planning（ERP）becomes essential for future business development. The successful implementation and introduction of the new ERP system is a critical success or failure factor for the firm. As such, the firm will the full support of senior management, commitment from the Business Process Reengineering project managers have dedicated a great deal of time, human resources and money for hardware and software to ensure that this is a success. To help ensure a successful implementation of the ERP system, we have taken two real case studies from the IT industry, where one was seen to be a success and the other one is a failure to learn and identify what the critical factors in implementation of an ERP system in the IT sector.

根據AMR Research的預估，全球的客戶關係管理(Customer Relationship Management，CRM)市場規模，從1998年23憶美元，預估西元2003年將達到168憶美元。以及由2002年底Siebel推出的解決方案來看，CRM的趨勢將針對各種應用系統如何做好整合。 本研究之目的，旨在整合現有客戶關係管理相關文獻，與日商B公司多年來的經驗，以流程再造為出發點，從而設計出新的客戶管理資訊系統中之「銷售」、「行銷」以及「客戶服務」等機制，以解決舊系統不敷使用的問題，並且提供新商品線銷售與服務的機制，以及整合部份內外部系統。研究過程中實踐了系統開發生命週期(System Development Lifecycle)的理論進行新系統之分析、設計、開發、測試，並進一步分析與探討新系統實際上為B公司帶來的效益。以期對於國內企業因應快速發展的CRM趨勢，本系統的實現提供了國內其它產業進行CRM資訊系統建置過程的參考價值。 / According to the prediction of AMR research, the marketing scale of global Customer Relationship Management will be expected to rise from 2.3 billions in 1998 to 16.8 billions in 2003. Viewing the CRM solution of Siebel in the end of 2002, the trend of CRM will focus on how to integrate other hundreds of applications. The objective of this study is to integrate the related references of present CRM and the publisher industry experiences within a Japanese company B. On the basis of Business Process Reengineering (BPR) theory, we design the Sales, marketing, and customer services in the new CRM system in order to solve the problems on the legacy system, to provide the new sale channels and services mechanism of new product line and to integrate parts of the inner and 3rd party information system. During the research process, we accomplished the theorem of System Development Lifecycle to analyze, design, develop, and test of the new system. And further analyze and discuss of the benefit to company B from the the new system. In order to match the trend of the rapid growth in the CRM market for local enterprises, this system supplied the referenced value during building the CRM information system for other local enterprises. / 目 錄 摘要……..………………………………………………………… I 目錄………….…………………………………………………… II 表目錄……………………………………………………………. IV 圖目錄………………….………………………………………… V 第一章 緒論………………….…………………………………... 1 1.1. 研究背景與動機……….……………………………… 1 1.2. 研究目的與範圍………………………………………. 3 1.3. 研究方法與論文結構………………………………….. 4 第二章 文獻探討…………………………………………………6 2.1顧客關係管理系統………………………………………..……6 2.2企業資訊系統整合………………………………….…..…..…10 2.3企業策略委外…………………………………………….……12 2.4企業流程再造…………………………………………….........13 第三章 案例背景與解決方案………………………………..….15 3.1案例背景分析…………………………………………………16 3.1.1 舊系統功能……………………………………….…...17 3.1.2 舊系統業務流程………………………………………25 3.1.3 舊系統流程分析………………………………………27 3.2 解決方案……………………………………………………...29 3.2.1 新系統流程分析………………………………………30 3.2.2 新系統功能設計重點…………………………………31 3.2.3 預期效益………………………………………………33 3.3 技術需求分析………………………………………………...34 3.3.1 系統分析與設計方法…………………………………34 3.3.2 技術選用………………………………………………41 第四章 系統架構…………………………………..…………….44 4.1系統分析………………………………………………..……..44 4.1.1 業務流程圖……………………………………………45 4.1.2 Data Modeling………………………………………….50 4.2 系統設計……………………………………………………...57 4.2.1平行設計……………………………………………….58 4.2.2 MVC設計概念………………………………………...59 4.2.3 系統雛形……………………………………………....62 4.2.4其他系統整合介面…………………………………….68 4.2.5系統架構圖…………………………………………….69 4.3 系統開發………………………………………………….…..71 4.3.1 Web功能模組……………………………………….....72 4.3.2 批次模組………………………………………………74 4.4 系統測試……………………………………………………...76 4.4.1系統整合測試………………………………………….77 4.4.2使用者接受度測試…………………………………….81 4.5 系統上線……………………………………………………...82 4.5.1教育訓練……………………………………………….82 4.5.2上線計畫……………………………………………….82 4.6 系統開發相關技術…………………………………………...86 4.7 效益評估……………………………………………………...91 第五章 結論與後續研究方向…………………………………..98 5.1 結論…………………………………………………………..98 5.2後續研究方向…………………………….…………………..99 參考文獻………………………………….………………….101 表目錄 表2-1 四大巨人CRM解決方案的銷售與趨勢分析表…………………………...8 表3-1 銷售系統功能簡述………………………………………………………….17 表3-2訂戶資料管理功能簡述……………………………………………………..19 表3-3 契約(訂單)管理功能簡述…………………………………………………...20 表3-4 債權管理功能簡述………………………………………………………….22 表3-5催款管理功能簡述…………………………………………………………..22 表3-6發貨管理功能簡述…………………………………………………………..23 表3-7舊系統功能分析……………………………………………………………..24 表3-8新系統解決方案重點………………………………………………………..29 表3-9新系統各部門人員動作概要說明…………………………………………..30 表3-10流程分析策略分析表………………………………………………………36 表3-11軟體生命週期模式比較表…………………………………………………38 表 3-12 系統建構模式與軟體品質評析表………………………………………..42 表3-13 J2EE與 .Net比較表……………………………………………………….43 表4-1 Table Schema 範例…………………………………………………………..52 表 4-2 系統測試分類表……………………………………………………………76 表4-3 Unit Test測試案例…………………………………………………………...79 表4-4 SIT測試案例………………………………………………………………...80 表4-5 上線計畫表執行細項……………………………………………………….84 圖目錄 圖1-1研究方法……………………………………………………………………….5 圖3-1舊系統功能架構圖一(依子系統) ……………………………………………18 圖3-2舊系統功能架構圖二(依部門) ………………………………………………18 圖3-3 舊系統訂購/出貨流程……………………………………………………….26 圖3-4 新系統訂購/出貨流程圖…………………………………………………….31 圖3-5 ERD範例……………………………………………………………………..35 圖3-6 應用系統平行開發的方……………………………………………………..40 圖3-7 系統雛形設計流程圖………………………………………………………..41 圖4-1 B公司整體業務流程圖………………………………………………………45 圖4-2 客戶註冊/訂購流程………………………………………………………….46 圖4-3個人資料變更流程……………………………………………………………46 圖4-4 訂單內容變更………………………………………………………………..47 圖4-5 信用卡入金流程……………………………………………………………..47 圖4-6 退款流程……………………………………………………………………..48 圖4-7 客戶服務……………………………………………………………………..48 圖4-8 物流再發送流程……………………………………………………………..49 圖4-9 名條列印與線上分析報表流程……………………………………………..49 圖4-10 Conceptual Data Model (E-R with Entity) ………………………………….51 圖4-11 Conceptual Data Model Sample(E-R with attributes)……………………….52 圖4-12 亞洲共通版系統設計概念圖………………………………………………58 圖4-13 各子系統功能概要圖……………………………………………………....59 圖4-14 i18n的技術應用範例……………………………………………………….60 圖4-15第一層級Prototype範例(訂單) ……………………………………………63 圖4-16第二層級Prototype範例(訂單) …………………………………………..64 圖4.17第三層級Prototype範例(訂單) …………………………………………..65 圖4-18新系統架構圖……………………………………………………………..69 圖4-19系統硬體部署圖…………………………………………………………..70 圖4-20 JDBC Connection Pooling Module………………………………………..88

本研究選擇工業電腦產業的領導廠商研華科技公司為個案研究對象，想藉由研究該公司的技術支援服務流程，來瞭解其中可能出現的問題，並進一步提出改善的建議。 在整個研究架構方面，採用Davenport and Short（1990）的企業流程再造的五階段，乃因為此架構既具有完整的流程再造觀念，也稍具執行細節的考量，因此決定以該兩位學者所提的企業流程再造五階段作為本研究架構。 根據本研究，發現其現行的技術支援服務流程有以下的問題： 1. 業務工程師花費過多時間於技術支援服務上，使得他們缺乏時間開發與創造新的商機。 2. 客戶找業務請求技術支援並不會留下記錄。 3. 業務工程師與應用工程師有遺忘客戶需求的可能。 4. 業務無法隨時掌握顧客需求被滿足的狀況。 5. 應用工程師被動等待客戶跟催。 因此本研究提出以下建議： 1. 使用「即時支援軟體」來讓客戶可以輕鬆解決自己的問題，並留下服務需求記錄。 2. 加強公司知識庫的完整性、豐富性及更新速度。 3. 使用新的技術支援服務流程以提升服務效率及反應速度。 4. 建立每日客戶需求未被滿足的清單之電腦自動回報機制。 5. 提供客戶即時查詢其需求處理狀況。 另外在進行技術支援服務流程再造的時候，需要特別注意的是，要有一個流程負責人來統管整個新流程的運作狀況，董事長與總經理應該給予最高的授權支持，而該負責人應請各相關部門派出經理級以上的人參與流程再造，藉此整合各方意見並凝聚共識，如此才可能增加推行的助力，並將可行性納入考量，不然有可能變成難以執行計畫。 除此之外，還要有搭配相對應的誘因機制，讓相關的人員可以配合與適應此一新的技術支援服務流程，因為人們面對改變總是偏向抗拒的，因此一個新流程的推行需要相對應的誘因制度設計，才能讓大家有動力去從事變革。 關鍵字：工業電腦、技術支援、企業流程再造、流程圖、服務管理

印刷業的業態可歸類為製造業及服務業二者的綜合體，從客戶接單開始到生產製造出印刷完成品送至客戶端這中間流程的複雜度及變化度，對於個案公司日常營運的管理能力及製程能力都深具考驗。本論文以PWIO模式為架構，個案公司為主體，分析及呈現企業內部流程實作，了解其可強化改善之處，提出具體建議以供個案公司目標修正之參考。本論文同時結合品質成本管理分析與PWIO模式，辨識改善品質成本目標所闗聯之價值流程，以供個案公司未來進行流程改善及設定績效管理，達到目標設定之品質成本結構，以強化個案公司之競爭力，降低成本增加獲利。 本研究針對個案公司，透過PWIO模式及品質成本管理分析之結合應用，所得具體結論及建議包括： 一、就銷售及收款、付款循環而言： 1. 縮短應收帳款與沖帳作業的催帳時間，調整逾齡帳款處置時間與設定停止交易日，避免時間拖延而提高產生壞帳的風險。 2. 建立客戶信用評等機制，降低客戶倒帳風險。 二、生產作業偱環： 3. 排單作業應由印刷廠務純人工作業改為由行政系統改版加入自動篩選建議功能, 以提昇印刷廠務排單的精確度及自動化，增加生產效率。 4. 建立一套庫存管理稽核制度及領料制度，以確保原物料的持續供應，亦可較精確地估算每批印件的生產成本，業務人員在估算價格及利潤時能更精確的掌握。 5. 重新檢討個案公司目前之品檢制度及人力配置，設置廠內品管人員改善廠內生產不良品比率，以減少時常要插單補印壞品數量賠償。 三、品質成本管理： 個案公司之品質成本結構中，內部失敗成本加上外部失敗成本相對於品質成本的比例高於70%，預防成本比例低於10%，可以得知個案公司在品質成本管理上，可加強預防成本及鑑定成本的投資及改善，以降低品質成本。 / Using a case study methodology, this research studies subject company which operates in the printing business that focuses on printings and packing products. Due to the job or customer-tailored, and the artistic characteristics of the printings, the ability of management to deal with the complexity of production process is critical for business success. The research uses PWIO approach to analyze and display the subject company’s operation process, as the basis for improvement suggestions. In addition, a combination of PWIO and concepts of quality cost management, this study is able to form the foundation of future improvement and the framework for performance evaluation and management. In summary, the major conclusions and suggestions found in this study are as follows: 1. Sales aspect: Setting a credit policy for clients in order to control the exposure of credit risk. 2. Payment term: In order to reduce the risk of bad debts, we suggest a more rigid review of accounts receivables turnover rate, overdue accounts, and the allowance for uncollectible accounts 3. Production aspect: 1. We suggest Production schedule should be arranged by automatic system instead of manual operation so as to improve production efficiency and maximize outputs. 2. Establish a stock management system in order to assure the supply of raw materials and compute the production cost more accurately. 3. Review the current human resource deployment and the rules of quality management. We suggest that more QA personnel should be staffed to make sure the consistence of product quality. 4. Quality cost management: The research finds that the ratio of internal and external failure costs to total quality cost is greater than 70% for subject company, while the ratio of prevent cost to total quality cost is less than 10%. A further review of stuffs’ skill and training programs are therefore suggested.

「Ubiquitous」象徵一個概念，意思是「神無所不在」。在資訊科技時代，這個字代表藉由各種資訊產品與網路，可以實現資訊無所不在的理想世界。配合u-Taiwan計畫，我國的U化建設主要是以無線感知、RFID為主的技術來進行。 博物館在數位典藏後所產生的文物底片，目前在管理上大部分還是以人工作業為主，除了耗費人力外，也容易有失誤，若能以RFID技術輔助原本的作業流程，不僅在搜尋或是盤點時都能較準確地找到檔案的位置，在底片進出的控管上也能增進底片檔案管理之準確度，並減低查驗錯誤的可能性。 然而在新科技導入時，若是只考慮科技設備功能，忽略了科技設備與流程整合的話，常常會發生資訊科技不符合實際效用，導致效果不彰的情形。因此，本研究目的在於了解U化實際實施後是否能真正發揮效用，整理出一套評估流程績效之方法，以模式化標準BPMN及作業-單位關係表 (Pool-Lane chart) 等分析評估系統導入後的績效，並嘗試使用於個案N博物館的U化RFID系統之效益評估與分析，以個案結果為基礎來探討RFID為主之U化所帶來的效益。 / The word "Ubiquitous" originated from Latin, which means god is omnipresent. By using various high-tech products and Internet, the concept of ubiquitous world could be realized. In coordination with U-Taiwan project, our government decided to construct the U-infrastructure using Wireless Sensor Network (WSN) and Radio-frequency identification (RFID). Furthermore, RFID has been widely adopted in many fields, including access control management, product tracking management, health care application, museum information and file management, active/passive gallery tours (e.g., optimum guide route, product information). Most museum image archive management is done by hand, including preservation, inventory, loaning and return etc. In addition to consume extra manpower, it's also error-prone. While stocktaking or searching, it's more accurate and easier to locate certain product using RFID. Moreover, by using RFID it also promote the performance and enhance the accuracy of image access control management, and reduce the possibility of error occurrence. However, introducing new technology could also cause other issues because of the impractical lead-in plan. Therefore, through case studies, we want to evaluate the performance of ubiquitous information application using RFID, and choose a museum cultural relics image archive management as our target. Our study analyzes the original operating process using module standardized tools to evaluate the difference in performance after the implementation of RFID.

知識管理是現代最重要的課題之一，企業轉型也在許多實務中證明對組織的成長與獲利很有幫助。然而因為轉型而創新的知識要如何管理，又是如何以知識螺旋的方式融入企業，進而幫助企業創新服務營運內容，則較少為人討論。本研究就是以此為研究動機，發展出的論文。藉由發生在Z公司轉型的過程中知識轉移發展的個案故事，來分析與印證企業在「知識管理」，與「企業轉型」兩方面的變化，如何與「知識螺旋」理論，交互影響的演變過程。 為了探討「知識轉換」的個案故事，本論文分別整理多篇「全球化」，與「知識螺旋」兩方面的重要理論文獻，設計出研究架構。本研究將個案公司企業知識的轉換過程，區分為三大階段; 而每一個歷程包含部份「共同化」、「外化」、「結合」與「內化」因子。企業知識管理上的重點之一，便是在於經理人們，如何能夠有效地調和這個「知識變換螺旋」過程，並將組織的策略資源與知識能力，藉由共同化、內化、外化與結合、轉化與學習而提昇。 經由個案資料與理論的分析與比較，主要的研究發現與結論如下：(1).在商業模式的轉型中，導入外部新資源與新知識，可讓其更迅速轉型並找到新策略。Z公司是企業轉型的最佳典範； (2). Z公司重新定位於「科技服務事業」，與轉型為「全球整合型企業」的創新商業模式，讓公司重新站上高峰；(3)個案A公司利用差異化分析，導入Z公司的經驗，建構新的能力，成就自己成為一個「全球整合型企業」。 最後，由個案故事的分析，本研究發現在「知識轉換」的螺旋中，即使是幫別的公司輔導轉型，也會對於因此學習到或是培養的新知識，經過知識的螺旋，再度轉換成企業本身的新核心能力。 關鍵字：知識螺旋、全球化、企業流程優化、委外加工、模組化、全球整合型企業、轉型、共享式服務中心 / Knowledge management is one of the most important topics in recent years. Business transformation has proved to be useful in the growth of the organization and profit. However, only few studies had focused on how to manage the innovative knowledge and how it is merged into a business through knowledge spiral and thereby helping to expand the business opportunities. This research is based on the case study of the knowledge conversion during a business transformation at company Z and analyzed the mutual effect and its relation with the knowledge spiral theory. The research structure is based on the summary of several key literatures on globalization and knowledge spiral to better understand the knowledge conversion cases. This research has divided the business transformation and knowledge conversion process in company Z into three major phases, and each phase is analyzed by four modules of knowledge transformation model, Socialization, Externalization, Combination and Internalization. One of the key points in business knowledge management is how the managers could cope with the knowledge conversion spiral process and improve the strategic resources with knowledge through the processes of socialization, externalization, internalization and combination. This research concludes that a company could introduce new external resources and knowledge during the business transformation in order to speed up the transformation process and craft a new strategy. Also, company Z repositioned itself as a service science company and then transformed with an innovative business model into a globally integrated enterprise to reclaim its glory. Finally, company A utilized gap analysis tool and introduced the transformation experiences by company Z to establish its own new expertise and become a globally integrated enterprise as well. This research also discovers that a company could also obtain new core comptetence through knowledge spiral by servicing other companies. Keywords: The Knowledge Spiral Theory, Globalization, Business Process Re-engineer, Outsource, Component Business Model, Globally Integrated Enterprise, Business Transformation, Shared Service Center