本文計分五章，但主要內容分列於二、三、四章; 此三章分論現金的管理、應收帳款的管理、存貨的管理。現金的管理，探討其在企業營運中時，在流人及標出方面應如何妥加控制，以杜舞弊; 並討論以現金做短期投資時，其操作技巧及應行注意事項。應收帳款管理方面，則探討應收帳款造成的原因，及授信對象的評估、信用政策的規劃; 並就呆帳預防方面，其在銷售政策及法律上應行注意之事，加以論述; 同時對於應收帳款內部本身應如何做好控制及其融通問題，提出分析。存貨管理方面，除論述各種存量控制方法，並就存貨之請購、採購、驗收、領料、退料、盤點等程序，實實電腦化作業時，其流程及相互間的關係，提出結論。

本研究主要以個案公司為例，評析該公司在經營管理策略制定、營業預算編製、投資分析、經營流程再造、作業基礎成本制度及標竿學習等方面的各項作為，並說明其效益，以提供企業建立健全財務管理制度的參考。

本研究以Stroop中文叫色作業，測驗兒童和成人在Stroop作業之練習和刺激向度分離等情形下，其干擾效果的變化情形。共執行兩個實驗，實驗一中的受試者先接受中性刺激和不和諧刺激的測驗，然後對兩類作業練習8日，其後再測驗一次，探討受試者在練習前、後之干擾效果的變化情形。另一組受試接受實驗二中，中性刺激、整合性不和諧刺激和分離性不和諧刺激等作業的測驗，藉以比較整合性干擾和分離性干擾的差異。兩組受試者皆接受文字閱讀的速度測驗。 結果發現，小學二年級兒童的Stroop干擾效果最大，六年級兒童次之，成人最小，這與之前文獻上所載的研究一致，同時也證實，練習確能降低干擾效果，但仍不能使其完全消失，且練習後，三組受試間的干擾效果已無顯著差異。在實驗二的結果顯著，刺激向度分離的干擾效果仍然存在，但比整合性干擾效果小，且受試者間的分離性干擾也沒有顯著差異。而所有受試的閱讀速度均快於叫色速度。 / The study was used the Stroop Chinese task to examine the course of the Stroop interference among second, sixth grade children and adults. Two experiments were conducted. In experiment I, participants were tested with neutral and incongruent tasks and practiced with the same tasks for the following 8 days. They were tested neutral and incongruent tasks again. Then examined the course of the Stroop interference among children of second, sixth grade children and adults, they were test with neutral and incongruent tasks again. Then examine the course of the Stroop interference in between children and adult during before and after practice. The other group of participants took part in experiment II. They were presented with three tasks consist of neutral, integrated and separated incongruent tasks. Then examine the difference of the interference among children of second, sixth grade and adult during integrated and separated incongruent tasks. Two groups of participants were presented word reading speed of task. The finding of the study was Stroop interference increased from the adults through the sixth grade children and finally to the second grade children is in line with previous finding. We have confirmed that although interference decreases with practice, it is very resistant to eradication. After practice, the interference between children and adults is not significant difference. In the experiment II, it was that separated Stroop stimulus showed interference, and the amount was relatively small. The interference of separated Stroop task among children of second, sixth grade and adults were not significant difference. All participants took longer to name color than to read words.

摘要 近年來，台灣製造業廠商面臨前所未有的壓力；業者莫不思索如何提高自身競爭力以面對全球化競爭時代的挑戰。Porter（1985）認為競爭優勢是來自企業內部的價值活動，故如何管理並串連特定活動，甚至與供應商和客戶的活動該如何連結，都是一個管理者在發展競爭策略時必須注意的。由此觀點看來，管理會計人員若要協助組織提升競爭優勢，則必須提供給企業與價值活動相關資訊，經由價值鏈（value chain）活動的分析，來瞭解企業的成本特性（cost behavior）並差異化所需資源，才有機會協助企業掌握資源的運用與並使價值活動的組合最適化。 在管理會計的領域中，作業制成本管理制度（activity-based costing /management）發展的潮流亦與上述觀點相呼應。作業制成本制度依成本被耗用的方式，將其歸屬至作業，再將作業成本發生之原因，依作業動因歸屬至成本標的，改善了傳統成本分攤方法下造成成本扭曲和成本相互補貼的現象（Turney, 1992），提供了較為精確的成本；再者，在導入作業制成本管理的同時亦有助於瞭解影響生產績效的流程動因，讓組織發現成本抑減以及流程改善的機會點（Kaplan and Cooper ,1998）。 作業制成本管理制度在國外實務的推行與研究都十分豐富，而國內卻極少有企業將該制度付之施行，其原因可能是有關作業制成本管理制度實施效益的相關實證研究較為缺乏，使企業對於該制度的適用性與實施效益認知不足。有鑑於此，本研究擬利用個案研究與實地實證研究的方式，針對作業制成本制度對於產品成本、品質成本與附加價值的影響做一探討，以補充此方面研究之不足並提供給國內實務界做採行作業制成本管理制度時的參考。 研究結果發現，作業制成本管理制度有助於管理人員的成本抑減相關決策。而在作業制成本管理制度對於品質成本的影響方面，採行作業制成本管理制度後，個案公司會投入較高的預防成本，以期提昇整體品質水準；而個案公司原本在顧客要求下便維繫了大量且有僵固性的鑑定成本，此鑑定成本在作業制成本管理制度實施初期由於整體品質水準尚未提昇，故並不會有明顯的差異；又作業制成本管理制度實施初期失敗成本會增加，其主要原因可能是因為稽核制度的完備而揭露出更高的失敗成本。另外，在作業制成本管理制度對於附加價值影響方面，採行作業制成本管理制度後，具附加價值且必要佔總成本的比例提高，無附加價值且不必要成本佔總成本的比例則降低。顯示作業制成本管理制度實施後，管理人員在流程改善方面會聚焦在無附加價值且不必要的作業流程上，並獲得改善效益、提昇作業流程中的價值。另一方面，無附加價值但必要作業成本在作業制成本管理制度實施階段的初期會提高，其原因在於單位主管為了讓新制度上軌道會增加一些制度稽核的作業，故作業制成本管理制度實施初期無附加價值但必要的成本會增加。 由本研究的結果可知作業制成本管理制度對於產品成本、品質成本與附加價值的影響。本研究建議個案公司可以將作業制成本管理制度在成本抑減與附加價值分析的制度與經驗擴散到其他單位。另外，作業制成本管理制度可以為個案公司的品質管理模式提出客觀的證據，本研究建議個案公司持續進行品質成本的分析與並追蹤相關績效，以瞭解投入預防成本的效益、評估鑑定成本降低的可能性並有效降低內部失敗成本的金額。其他對個案公司的建議尚包括：標準成本制度的適用並建構具有彈性與效率的作業制成本管理制度資訊系統。最後，本研究對於後續研究有以下建議：將其他非財務性的生產指標納入生產績效範圍、將其他無形效益的部分納入研究範圍、將其他不同單位納入研究範圍與延長研究期間。 / Abstract In recent years, manufacturing companies in Taiwan have been looking for the ways to raise their competitiveness while encountering the challenges from their global competitors. Porter (1985) maintains that competitiveness comes from the internal value activities in an enterprise. Form this point of view, we can infer that management accountants can help enterprises raise their competitiveness by providing value activity-related information. In the field of management accounting, the development of activity-based accounting management (ABC/M) conforms to the opinion above. However, contrasting to the commonly practical implementation and the abundant researches abroad, we rarely carry out the system in practice domestically. This could attribute to the deficiency of the related researches which makes the companies in lack of cognizance of the effect of the system. Therefore, this study focuses on the effects of ABC/M implementation in an enterprise on cost, cost of quality (COQ) and value-added respectively through field study and empirical method. Briefly, empirical results of this study reveal that ABC/M provides managers assistance in cost-reduction decision. As for the effect of ABC/M implementation on COQ, it is found that after adopting ABC/M, the enterprise invested more on preventive activities to raise overall quality level in manufacturing process, but that its inspective cost remained the same under the quality demands from its customer. Internal failure cost, moreover, increased in the initial stage of practicing ABC/M due to the completeness of auditing and checking system. With reference to value-added, after the company implementing of ABC/M in that company, the cost of value-added and necessary activities cost to total cost increased and the cost of non-value-added and unnecessary activities to total cost decreased. This signifies that managers would center on improving and adjusting non-value-added and unnecessary activities, and then get improvement on manufacturing process. Besides, the raising of the non-value-added but necessary activity-based cost in the initial stages may result from the ABC/M project leader’s imposition of increasing some auditing and checking activities aiming at making the new system operate properly in the early days. Conclusively, the influences of ABC/M on cost, cost of quality and value-added can be inferred from the study. To the studied company, it is suggested to promoting the system to a broader range of departments in controlling cost and analyzing value-added. And, for ABC/M providing some objective evidence of quality management to the company, we propose the enterprise continuing analyzing the cost and paying attention to the connected performance in order to realize the effectiveness of putting in preventive cost, evaluating the possibility of decreasing the cost of quality and lowering its internal failure cost at the same time. The company’s adopting the standard costing system and organizing an elastic and efficient ABC/M software are also included in our suggestions. Finally, the author has some suggestions to the further studies: cover other non-financial manufacturing measures into manufacturing performance scope, contain other intangible benefits into research, involve other departments into study, and extend the research period.

非營利組織(Nonprofit Organizations，簡稱NPO)近年來在國內外蓬勃發展，在某些重要議題，儼然成為社會良心與進步的另一主要推動力。由於大部分的NPO無所謂的財務利潤底線與市場機制，以及缺乏有效的管理辦法，其經營管理很容易出現無效率的狀況，加上大環境急劇變化所帶來的挑戰，是以NPO比營利事業更需要好的管理制度(Drucker，1990)。 『平衡計分卡』(The Balanced Scorecard，簡稱BSC)是一在歐美企業、政府部門、NPO應用多年，且已有許多成功案例的整合性策略管理系統與績效評量工具，其功能足以協助組織整合資源，聚焦策略，以及落實策略，具體改善組織的績效表現。本研究以國內的陽光社會福利基金會為研究對象，設計一含括策略形成、策略規劃到策略執行的BSC應用架構及模式。以下為本研究的發現﹕ 一、在策略形成方面﹕NPO從使命出發，結合BSC SWOT與波特等的策略理論，可協助組織從最重要的四個管理構面上，找出發展的最佳策略。這些策略內容涵蓋最重要的利益關係人，以及營運成功必需考量的完整構面，並具有明確的策略假設與立論邏輯，有助策略的澄清、檢討、改進。 二、在執行策略的規劃方面﹕BSC提供一個完整的策略執行架構，整個架構涵蓋落實策略所有必備的策略元件與管理構面，並以因果邏輯關係互相連結，容易驗證、檢討、與作策略改進，可延伸至員工日常的作業活動，故具有高度的完整性、平衡性、和可行性。大幅度增加NPO策略執行成功的機會。 三、在BSC的應用方面﹕BSC與『作業基礎成本系統』(簡稱ABC)在策略的執行上有互補的功能，BSC提供大的策略與流程架構，ABC則提供正確即時的基礎作業資訊，作為驗證成效以及決策改善的依據。兩者的結合運用，可促成陽光『營運績效』之提升與『資源』之有效運用。 本研究嘗試為非營利部門設計一套BSC的應用模式，希望協助NPO將崇高的理想經由BSC落實，彌補NPO長期以來執行經營較弱的一環。 關鍵詞﹕非營利組織、平衡計分卡、營運績效、作業基礎成本系統 / Nonprofit Organizations, abbreviated as NPO, have been developed vigorously throughout the world in recent years. On such issues as Environmental Protection, Aid to Minority Groups, Education & Culture, Health Caring, and Spiritual Purification, NPO no doubt has become one of the most important driving forces to promote social conscience and the society progressing. Most of the NPO neither have the so-called bottom line on financial profits nor have the market mechanism, plus the lack of proper managerial tools, which easily leads an inefficient result. NPO, like many for-profit organizations are facing many severe challenges from the rapid changes in environment. As Dr. Peter Drucker concluded, it is even more necessary for NPO to have a better managerial system than Profit Organization has (Drucker, 1990). The Balanced Scorecard (abbreviated as BSC) has been implemented into big conglomerates, public sectors, and NPO in Europe and USA for many years, and proved to be a powerful integrating tool for strategic management and performance measurement system through many successful cases. BSC could help the organizations to focus the resources on strategy and execute the strategy properly to enhance the performance of the organizations. This research will design a BSC implementing model for a mid-size NPO, Taiwan Sunshine Welfare Foundation. The model will include strategy formation, planning, and executing. The findings from this research are as follows: 1. The strategic formation: Based on mission, the BSC SWOT and the strategic theories could be great tools for NPO to find out the best and workable strategies in the most important perspectives. These strategies will cover all the important stakeholders and a complete framework that is essential to success. Precise assumptions and logical argumentations characterize the nature of this strategy formation, which could support the clarification and review of strategies as well as the strategic learning. 2. The planning of strategies execution: The framework provided by BSC covers all the necessary elements and managing perspectives required for the successful execution of strategies. These strategic elements are connected each other with logical and cause-and effect relations, so they are easy to be verified, examined, and improved. Having been transferred to the daily activities of the employees, the strategies have great workability as well. 3. The application of BSC: Function-wise, the BSC complements with Activity-Based Costing, abbreviated as ABC, on the execution of strategies. While BSC establishes major execution framework, ABC provides accurate and in-time fundamental information from operation to verify the results of the strategies and improve the decision-making. The integration of these two tools could enhance Sunshine’s operational performance and the outcome of resources. This research has attempted to design an application model for NPO to implement BSC, and expects to assist NPO in transferring the great ideas to a real success and compensate the long-existed weakness in NPO operation. Key words: Nonprofit Organizations, Balanced Scorecard, operational performance, Activity-Based Costing

我國成衣製造商基於「成本」、「貿易障礙」以及「區域經濟興起」三個因素之考量，紛紛將生產基地移至中國大陸、越南、柬埔寨等生產成本低廉地區，或是在北美自由貿易協定（NAFTA）規範下，享有輸美免關稅、免配額優惠之墨西哥等地區，以致於生產基地分散全球各地。加以我成衣外銷以美國為主，原物料供應商來源也分散，我國成衣製造商「客戶」、「生產工廠」、「供應商」分散各地的全球運籌架構於焉成形。 全球運籌架構下成衣製造商如何透過電子化有效彙整訂單資訊、生產資訊以及供料資訊，做出迅速且最有效之生產配置，並且如何掌控訂單進度，快速回應客戶查詢需求，達到顧客滿意，是本研究之主旨。 經過研究瞭解，全球運籌體系下OEM模式的成衣製造商其產銷管理作業電子化關鍵流程在於「產銷協同作業」之執行，其能為成衣製造商帶來「作業面」、「生產面」、「採購面」以及「流程整合面」效益之提升，可以做出最佳「訂單分配」以及能有效「掌握訂單進度」，提升訂單達交率以及快速回應客戶。 / Under consideration of ”Cost”, ”Trading Barrier” and “Local Economics” , our local apparel manufacturers moved their factories to Mainland China, Vietnam , Cambodia in order to lower production cost or to Mexico in order to get tariff-free, quota-free premiums NAFTA give. The States is the major nation we export apparel to, moreover , sources of raw material suppliers are also dispersant. According to the above reasons, our apparel manufacturers operate under the global logistics structures. The keynote of this research is to understand how apparel manufacturers integrate order information, production information and supply information by electronic ways to make the optimal production allocation and to control the order progress to echo clients’ inquiring needs. After researching, the key process of electronic production distribution ways is the “Collaboration”. It can promote the performance on “Operation Side”, “Production Side”, ”Procurement Side” and “Process Integration Side” to let apparel manufacturers to make the optimal order allocation and to control order progress effectively to lift the on-time rate and to fit the quick-response request of clients.

網際網路影響的層面大至政府的政策、法令、企業的經營策略、作業細節，小至個別消費者的喜好。在網際網路逐漸成為全球網路通用標準後，各種企業應用系統以及企業與交易夥伴間互動關係逐漸產生變化。 全球化讓企業暴露在高度競爭環境之下，迫使企業必須不斷翻新事業經營方式。企業正朝向流程委外的方向努力，委外的潮流建立了虛擬企業的基礎。於是企業與交易夥伴形成所謂的「虛擬延伸企業」，並建立一個牢不可破的價值鏈，以便在市場上和競爭對手競爭。這種虛擬團隊，需要將彼此的商業流程和訊息緊密地整合，從產品設計到與客戶交易，甚至於維修的過程毫無間隙地貫穿。 隨著網際網路在商業環境的應用越來越廣泛，架構在網際網路環境下的協同作業成為企業迎戰未來的一項重要利器。企業電子化下之協同作業，就是利用一些軟體系統，將企業的應用軟體、套裝軟體及傳統資訊系統等，在企業之間整合起來，這是一種新價值鏈的經營模式，也是競爭時代企業的新趨勢。 在協同作業下，企業對交易夥伴（上游供應商及下游客戶）在流程與資訊上整合，並根據企業資源的現況（包含內部與外部），做最佳化安排，以快速回應客戶、市場以及競爭者。企業電子化的重心，不再只是透過網際網路從事大量交易，而是利用網際網路提升價值鏈上資訊的透明度，促進企業問整合活動的進行，以進入協同作業的新紀元。 筆記型電腦一直是我國資訊產業非常重要的一環，本研究以國內筆記型電腦製造業為研究範圍，探究其與供應商協同作業之發展現況。 本研究以「TEMPLET評估工具」對企業之於未來虛擬延伸企業的準備程度做一個完整的評估；另外以「IBM e-business Collaboration Tool／供應商協同作業評估模組」對企業間協同作業之現況及發展方向做全面性評估。再輔以文件的收集、分析、個案訪談，以及在實務界多年的觀察，整理出協同作業發展的現況以及國內企業界目前發展所遭遇的瓶頸。 從TEMPLET評比的四大項目，資訊技術能力、資料管理能力、流程管理能力、組織管理能力，分析個案公司對虛擬企業發展的準備程度，可得知個案公司的準備程度頗高，而且彼此間的差異並不大。由於長期與國際大廠的合作，使得個案公司逐漸從區域性的製造工廠轉型為國際性的製造及服務公司。不論在經營管理能力或是資訊技術能力，個案公司都繼續不斷的調整其發展方向，試圖為全球的經營佈局而努力。 透過IBM e-business Collaboration Evaluation Tool／供應商協同作業評估模組，發現個案公司在供應鏈規劃及採購協同作業的推動不遺餘力，其相關的協同作業應用較為普及。設計協同作業雖然在萌芽階段，但也受到普遍的重視。協同作業雖然已經對個案公司的作業效率有相當程度的提升，但是，現今的協同作業方式，多屬於前端資料交換，而非企業內部與供應商之間應用系統的整合。本研究將個案公司發展的瓶頸歸納為以下幾個原因： 1. 供應商資訊技術的配合條件不同 2. 標準平台尚未成熟 3. 內部作業仍有相當程度的人工介入 4. 對商業機密或敏感資訊的分享顧慮 5. 工作流程和商業規則的定義極其繁瑣 6. 政府政策尚未成熟 7. 設計協同環境的尚未成熟 面對知識經濟時代的來臨，從提高產品的附加價值角度來看，台灣資訊製造業如何整合品牌優勢（代工品牌人自有品牌）、創新實力、軟體、服務等應是努力的重點。近年來，台灣資訊製造業在交易導向的實行系統建立了很好的基礎，未來則將往企業外部關係層次的整合方向而努力。 企業可藉由網際網路的協同作業把產品設計、製造、採購、業務、行銷、人事系統、現場服務以及客戶服務等，緊密地聯繫在一起，形成一個環球知識網。藉此追求策略定位，建構一個特別的價值鏈，讓企業能夠傳遞某種獨特的價值。而且為了對抗競爭，價值鏈必須借助協同作業的高度整合，讓企業所有活動都能緊密配合，甚至不斷強化。 全面性的協同作業雖然可幫助企業增加營運效益以及追求策略定位，但是協同作業的成功須仰賴多方面條件的配合。協同作業的發展是個連續性、階段性發展的過程，並非一蹴可及。雖然現今的協同作業處於推廣、萌芽的階段，但是協同作業將會繼續的推行，朝向交易雙方的後端系統即時且完全整合的目標前進。企業應按部就班完成階段性協同作業的計畫，待環境成熟、相關條件可配合的時候，則可領先取得競爭優勢。 關鍵詞：企業電子化、協同作業、筆記型電腦產業。 / The Internet is arguably the most powerful tool today, the influence of Internet is extremely comprehensive, covering governments' policies and regulations, companies' strategies and detailed operations, as far as consumers' individual preference. While the Internet comes to full development, the enterprise information system and the nature of business relationship have to change along. In today's rapidly changing business environment, firms not only compete on product but on business models. To succeed in globally competitive environment, companies are pursuing a strategy of focus, offloading part of activities to trading partners. The Internet technologies have made outsourcing easier for companies to coordinate with their suppliers, giving widespread currency to the notion of the "virtual extended enterprise". Companies communicate and collaborate electronically with partners around the world, they join together to achieve a shared business goal, where each operating unit contributes according to its core competency. Fully achieving the advantages of a virtual extended enterprise requires comprehensive collaboration, which enables tight business-to-business connection. By applying Internet technology to integrate information system and process across companies, collaboration creates a new business model to achieve a competitive edge. This research is concerning the collaborative progression upon Taiwan notebook computer manufactures, with the framework of "TEMPLET assessment checklist" and "IBM e-business Collaboration Tool/supplier collaboration module". Enriching with papers analysis, case study, and industry observation from years of experience, this study aims at exploring current development status quo, further, examining thoroughly the difficulties industry has encountered. Assessing the preparedness for virtual enterprise by TEMPLET'S four evaluation criteria "information, people, process and technology", we learn that companies in study have accomplished substantial readiness. Having the long-term cooperation with international leading enterprises, the companies have been transforming themselves from local manufactures to service-oriented global manufactures. Evaluating readiness for e-business and collaboration with suppliers by IBM e-business Collaboration Tool/supplier collaboration module, we find that both supply chain management and e-procurement have been applied pervasively in association with the companies' dedication to supply collaboration for years. Although design collaboration is still in its infancy, its relevant applications are attracting attention nowadays. The companies have benefited from collaboration at certain degree, nevertheless, the existing collaboration are only limited in front-end data exchange, instead of back-end system integration. This research concludes the major difficulties the companies facing are as below: 1. The readiness of suppliers' information technology is quite different. 2. The platform standard is not mature yet. 3. The companies' internal operations involve considerable human intervention. 4. Sharing concern exists upon business confidentiality and sensitive information. 5. The definition ofworkflow and business rule is too onerous to get through. 6. Government's policy is not ready yet. 7. The circumstances for design collaboration is not in prepared state. Towards knowledge-based economy, Taiwan's IT (information technology) industry is exploring how to integrate the advantage of brand (contracted manufacture brand/own brand), innovation, software, services in order to outperform the average competitors. In these years, the industry has set a solid foundation at transactional interconnection system. In the coming years, the industry will move to cross- enterprise relationship integration, such as customer database, marketing information, product design information and so forth. By fully deploying collaboration, companies are able to tight the operations of product design, manufacturing, purchase, sales activities, marketing, humor resources, and customer services together to optimize both internal and external resources. The series of collaboration enables the entire value chain highly integrated as a self- reinforcing system, and it helps companies deliver a unique value proposition. Collaboration contributes operational effectiveness and strategic positioning, but its success depends on various conditions. The evolution of collaboration is a continuous process. Though collaboration is in initial stage up to date, its development must be going on constantly, heading to real-time, end-to-end integration. Companies have to make sophisticated plan for each stage, carrying out the plan step by step for pursuing distinctive advantage. Keywords: e-business, collaboration, and Taiwan notebook computer industry.

生技產業乃二十一世紀的十大重要產業之第一位，而台灣雄厚電子產業的發展根基，非常適合發展生物科技領域中之醫療器材產業，而電子醫療器材產品與一般電子產品最大的不同處，在於產品開發期較長，尤其在驗證與確效上的作業最為繁複，往往臨床驗證所花費的資源比實際開發設計工作更多，除少數家用電子醫療器材產品外，皆具少量多樣之產品特性，以台灣在電子產業研發技術的實力，加上業界快速應變能力，公、私部門若能投入更多資源，則產業榮景可期。 基於產業特性之不同，歷年來有許多有關作業基礎成本制產業別適用性之研究，但卻少有對醫療器材產業之適用有深入的研究。因此本研究將經由個案實例，建構與導入作業基礎成本制度，確認作業基礎成本制度是否適用於醫療器材產業，並探討醫療器材產業研發部門導入作業基礎成本制度時之相關事項。 本研究擬以國內某一上市櫃之醫療電子廠商為研究對象，以個案研究之方式，探討以下主題: 1. 作業基礎成本制度是否適用於醫療器材產業。 2. 為個案公司研發管理流程建構作業基礎成本制度。 3. 經由建構與導入作業基礎成本制度嘗試分析找出最佳動因之方法與相關應注意事項。 4. 經由建構與導入作業基礎成本制度分析動因選定與資料收集效率之間的平衡取捨。 / Biotechnology is at the apex of the top-ten industries list of the 21st century. The profound foundation of electronics in Taiwan is suitable for the development of medical equipment industry in the field of biotechnology. Long product development time is the trait that separates electronic medical products from electronics (consumer, IT ,etc) , especially, the complicated and lengthy validation and certification process. The process of clinical testing consumes more resources in comparison to actual product development and design. Except for homecare device, medical equipment is small in volume and big in diversity. In addition to R&D capability and quick response to market, Taiwan’s electronics industry will be able to achieve more if additional resources are invested. Each industry is unique in its own way. There are many studies furnished on activity-based costing system of various industries ,but they are lacking for medical equipment industry. It is the attempt of this research to construct and introduce activity-based costing system with a case study in order to confirm whether the activity-based costing system is applicable for medical equipment industry and what the influences of activity-based costing system on medical equipment industry. 1. Whether the activity-based costing system is applicable for medical equipment industry or not? 2. Construct an activity-based costing system for R&D management procedure of the subject in this research. 3. Try to analyze and seek for the best driver by constructing and introducing an activity-based costing system. 4. Try to analyze the balance between driver selection and data collection efficiency by constructing and introducing an activity-based costing system.

在行動通訊的快速發展下，手機和PDA開始經由多功能整合外，也開始內建開放式作業系統平台，通常使用的作業系統有Symbian、Windows Mobile、Linux、Palm。早期的智慧型手機發展主要是以商務人士為主要服務對象，隨著智慧型手機不斷的整合多功能於一機之下。智慧型手機逐漸從語音的服務轉移到內容服務。智慧型手機目前全球以將近40%的高成長率快速發展。 本研究主要針對智慧型手機產業的價值鏈過程從電信業者、手機製造商到作業系統平台之間的運作關係去探討產品創新模式分析、技術標準與規格和產品市場定位，並試圖將產業分析結果與個案分析研究之結果進行分析與驗證。藉由研究瞭解智慧型手機未來產業的趨勢與發展關鍵因素。 在產業與個案分析之後，本研究整理出幾個研究發現: 1.智慧型手機在未來幾年的發展會具有高毛利，高成長率的市場機會；2.智慧型手機的研發需花費相當大的資源來做應用軟體和系統平台和硬體之間的整合；3.智慧型手機研發能力門檻相對於一般手機製造廠商高；4.智慧型手機的使用者介面和應用服務將使整個產業的附加價值拉高；5.智慧型手機市場的產品定位從商務人士移轉到一般消費者市場的定位；6.智慧機行動上網加值服務提供使用者內容服務驅向多元化；7.智慧型手機製造商與電信系統業者的合作關係會成為未來主流的商業模式。

隨著銀行經營環境丕變，引發作業風險的可能性大幅提高。有鑑於此，巴塞爾銀行監理委員會於2003年公佈的作業風險與監督十項準則，且在2004年6月公布新巴塞爾資本協定，除信用與市場風險外，將作業風險納入資本計提範疇。同時，委員會也對作業風險給予明確定義，亦針對整體作業風險管理流程及作業風險資本計提方式有所規範。 隨著作業風險管理漸漸受到重視，作業風險由最初的傳統階段以內部控制及事後稽核進行風險管理，開始發展進入認知階段作業，此時金融機構開始意識到作業風險管理重要性，接下來進入監控階段，除了開始設定足以反映各項作業風險的風險指標來進行風險的追蹤，也開始進行風險的自我評估，且由於質化的風險指標無法滿足作業風險管理的要求，量化風險指標漸漸為各金融機構發展的管理技術；最後當其成熟後，作業風險管理就可納入整體的風險管理體系。 隨著金融機構的策略、組織、作業與系統及衡量四個構面，作業風險管理組織的架構也依金融機構需求不斷演變。本研究藉由研究作業風險管理架構的發展及作業風險管理的四項核心流程，探討在操作實務中可能面臨的挑戰，摘要結論及建議如下: 1.作業風險管理成功的關鍵在於公司董事會、管理階層及所有員工均需體認「改變是必要的」，且須獲得董事會及高階管理階層的承諾與支持 2.作業風險管理單位除了在組織架構上需符合「獨立」的精神外，需積極參與風險控管方案有效性評估及作業風險管理工具/政策的執行 3.為彌補內部稽核先天的不足，作業風險管理單位應針對關鍵性的控制活動，發展以風險為導向的查核工具，以肩負起預防問題、發現問題及評估內部控制有效性的角色，同時內部稽核應轉變為以風險為導向的查核制度，將查核重心放在銀行經營風險最大部分，方可協助銀行運用稽核創造更高的價值。 4.作業風險辨識及評估的結果應與現行的自行查核制度進行連結，同時自行查核題庫也必須適時調整以符合現況。