本論文研究「客家電視作為我國第一家由政府出資設立的族群電視，它的成立背景有何歷史結構因素交雜其間？也就是在台灣的社會脈絡下，設立族群媒體是為了撥正主流社會價值觀的偏差？抑或僅是一個政治性考量？而在客家電視建台完成後，又應如何思考以開放性的文化認同，建構多元平等的公共空間？」 透過史料文獻分析、深度訪談六位曾參與規劃建置客家電視的相關人員，以釐清客家電視的生成脈絡。同時本研究也援引雷蒙‧威廉士(Raymond Williams)的「節目編排：分佈與流程」的概念，分析客家電視台的節目編排策略；並輔以考察國外族群電視個案，指出客家電視所面臨的困境，以及提供參考建議。 研究發現，客家族群1980年代後期以降的社運訴求，成為陳水扁在2000年的競選承諾之一，具體展現為客家電視在2003年7月1日開台。但陳的客家政策白皮書明訂：客語頻道開播五年後，政府將不再編列預算補助，由頻道自負盈虧。這也造成客家電視初期是以標案方式委託民間媒體營運。「一年一標」的招標方式，不論是在法規、經費、人力配置上都有重大瑕疵。本研究因而認為，民進黨最初為選票訴求而承諾與創設，惟若無後續改革，客家族群電視促進多元文化發展的成效將極為有限。 2007年1月客家電視加入台灣公廣集團(TBS)運作後，客家電視台的節目製播內容已有改變。研究發現，晚間七點播出的【暗夜新聞】的整體流程編排，企圖呈現一種以客家人角度看世界的新聞意象。然而客家電視在經費來源、法制未明的狀況下，未來的發展仍有變數；另一方面，在客家電視也應去思考頻道本身的調性定位問題。

在持續不斷的知識創造成為現今企業成功的主要來源時，傳統的有形資產已不足以衡量一間公司所俱有的價值，反而更應注重企業的無形資產所形成的競爭優勢。為了應付劇烈的企業競爭，企業在過去十年不斷的增加在資訊科技基礎建設及資訊系統上的投資，而現在正是要重新思考這些屬於無形資產的資訊科技相關投資價值的時候。 本研究嘗試先期的分析，基於價值鏈(Porter, 1985)的概念，利用會計交易循環為基礎，透過發展和辨識企業整體資訊有機體 ( Enterprise-Wide Information Organism, EWIO) 來透視企業整體資訊流的機制，就如同分析活生生的個體一般，來報導企業營運中所使用的企業整體資訊系統價值。 為了診斷公司的競爭優勢，我們提出這個企業整體資訊組織分析方法，來辨識、評估聯絡管道與接觸點，以及其實作。企業整體資訊組織之分析方法含有四個步驟，依序為(1)定義企業內部、外部組織圖，(2)定義關鍵性的系統表，(3)定義關鍵性的功能表，(4)定義關鍵性的實作表。 最後，我們挑選了一家製造業的公司來展現我們的研究成果。 / When the continuous creation of knowledge becomes the source of the business success, the traditional tangible capital isn't affording to estimate the value of a company, in contrast, we should pay more attention to intangible capital in business competition. To cope with the intensified business competition, a firm’s spending on IT infrastructure and information systems has increased in the past decade that it is the time to retrospect on the value of the IT-related investment of intangible capital. This research attempts a preliminary analysis. Based on a value chain conceptual framework and the concept of accounting transaction cycles, we first put in perspective the mechanism of an enterprise-wide information flows through the enterprise-wide information organism (herein EWIO), an analogy of the organism of a living body, to report used by business operation via the development and identification. To diagnose a firm’s competitive advantage, it is better to have an analytic methodology to first identify all interesting linkages and points of contacts and then evaluate the practices of all these linkages and points of contact. Here we propose the EWIO analytical methodology to identify all interested linkages and points of contact, and their practices. There are four steps in the EWIO analytical methodology – (1) Identify (Inter- and Intra-) organization diagrams; (2) Identify interesting System tables; (3) Identify interesting Functionality tables; and (4) Identify interesting Practice tables. Finally, we do our method on a company of manufacturing to show the results of our research.

企業的競爭，不再完全取決於企業規模，而是取決於如何對市場、客戶與競爭對手作出最佳及最快速的回應。迅速精準的決策以及執行力，是企業致勝的關鍵。因此，企業如何利用現有的資源，達成最有效率且具高價值之決策應用，以更進一步深化企業競爭優勢，符合企業e化追求的終極目標，為現代企業經營管理的重要課題之ㄧ。 個案公司之業務性質具有客戶集中、產品多元化、產品週期短、部分客戶採日式及時（Just in Time）存貨系統、訂單張數多但數量少（因為多數量產訂單均須經過少量的試產作業）等特性。在受限於客戶有較高議價能力的情況下，作業流程的效能與效率決定個案公司生存、成長與優勢競爭能力。個案公司在迅速回應及服務客戶之需求下，深度仰賴資訊系統處理相關業務的進行，e化程度並不低。但個案公司之員工已疲於應付日常的工作，而管理績效仍不彰。還有，高階主管認為內部提供之財務資訊無法作為報價參考及進行經營管理決策之基礎。 個案公司所面對的管理議題與作業流程有密切的關係，故本論文運用PWIO模式，從重現及診斷個案公司的作業流程為起點，於分析流程之實作後，一方面提出作業流程改善之建議，另一方面同時納入流程目標及衡量各項目標之績效評估指標，連結目標與指標間之因果關係至個案公司之平衡計分卡及策略地圖，以作為未來建立績效管理架構之參考。 此外，本論文嘗試將PWIO模式之分析結果與作業基礎成本制度之概念作結合，透過實作表之作業分析，辨識作業中心及成本動因，再於資訊系統裡擷取相關資源及成本動因資訊後，試算並比較傳統與作業基礎成本制度下之客戶別損益報告，提供高階管理人員對作業如何耗用資源有進一步的瞭解。本論文期望透過瞭解成本發生的真正原因以及對無效作業的辨識，協助個案公司強化成本的規劃與控制，進而改善企業運作之績效，增強企業的競爭能力。 / Nowadays, the completion between enterprises is not subject to the size of company but the way and lead time of response to the markets, customers as well as your competitors. The key successful factors are actually how prompt and accurate on decision making and execution. Therefore, one of the most important strategies is how to maximize the existing resources to build up the competition and reach the end goal of e-business. The business natures of the Company are specific customers, diversity of products, short product life cycle, Just in Time customer ordering process and numerous purchases with low quantities (prior to mass production requires test run with low quantity). Under the circumstances of buyer market and high negotiation power, the development and competition of the Company relies on the return of production as well as efficiency on process control. In order to response and serve customer needs, the Company has relied on the IT to handling business in depth. As such, the Company is highly e-businessness. However, the employees are exhausted on dealing with daily work as to poor efficiency. Further to that, high management believes that the financial information provided internally can‘t be neither the quotation base nor operating decisions. The management challenges of the Company are close relationship to the process control, therefore, in this article; I started my researches from review and analysis existing process via the Process-Wide Information Organism, PWIO model, to provide the suggestions to the process flow at the same time put in place the targets and evaluation indicators. Mapping the targets with said indicators to conclude the Balanced Score Card as well as the Strategy Map for the references to the Company on structure the efficient management in the future.

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.