財務報表查核簽證審計業務具有服務無法規格化、標準化與高度應用專業判斷等知識服務產業特性。基於這些特性，本研究納入品質成本管理觀念，並參考Tsaih and Lin (2006)提出之整體企業流程資訊有機體模式，另行提出審計作業流程建置方法論。透過該方法論建置之審計作業流程主要係將審計流程中需要仰賴專業判斷、具關鍵性之知識服務提供作業點予以辨認出，並於該作業點發展客製化且具修正彈性之指引表，協助審計人員於執行知識服務提供活動時使用，以確認審計品質。基於品質成本管理觀點，納入預防性控制性質的指引表之審計作業流程，預期將較目前以複核程序為主之事後偵測性控制活動及事後更正性活動的審計作業流程更具效率與效能。 / Characterized with features of the knowledge-based service industry, the financial audit process performed by the accounting firm is difficult to be standardized and required exercise of high degree of professional judgment. Under these characteristics, and with an application to concepts of quality cost and the Process-Wide Information Organism (Tsaih and Lin 2006) approach, this study proposes an Auditing Business Process Set-up Methodology (ABSM) to analyze the financial audit process. Based on the ABSM, key activities that required exercise of professional judgments in the audit process are first identified. Highly tailored guidance tables corresponding to the activities identified are then developed to provide guidance to auditors in order to assure the quality of audit. The provision of guidance tables is in nature a preventive measure, while the common practices of reviewing process which requires giving and clearing review notes are detective and corrective measures. In the context of quality cost management, a preventive approach is more efficient and effective.

精實生產是源自於豐田生產系統的管理方式，有別於以往的大量生產，精實生產主張透過消除不必要的浪費、加速生產的時間，並以顧客的角度為出發點來營運公司。精實思維則是一套管理的哲學，透過組織文化的轉變，將精實的概念導入公司之中，再輔以精實生產的管理工具，讓整個公司都能以精實的想法與做法運行起來，以提升整體公司的競爭能力。但在現今的環境中，好的上下游關係，也是精實思維要推行的一個必要條件，好的夥伴關係能夠讓精實思維的推行更為順暢，而透過這兩者的互相配合，可以讓整個流程產生拆解、重組，進而達到流程創新的效果，增加公司的價值。 本次研究是採取個案研究法，藉由實地訪查個案公司營業所在整個配銷流程上的做法，來整理出其價值鏈之狀況，而後透過精實思維的五大構面搭配上夥伴關係的利他思維，來診斷個案公司的價值鏈，而後給予流程創新上的建議。 本研究最後發現個案公司的問題來主要來自工廠維持大批量的生產，不隨著環境做改變、通路商的信任機制不夠，徒增許多浪費、以及預測制度的不客觀化，造成人為的影響太大。而本次研究也針對三大問題提出了三個解決方案，分別是部分小批量生產、由利他行為搭配上科技的輔助，以增加通路商的信任以及預測模型的建立，透過這三個方式來幫助個案公司解決現行的問題，提升其競爭能力。並期許未來在不斷地改良下，能夠達到流程創新，做到真正的後拉式生產。

本研究認為創造顧客價值為企業之主要競爭來源，故以顧客為核心，結合顧客資源生命週期模式、價值說及企業流程改造觀點，提出顧客滿意導向之企業營運流程改善程序。同時，本研究認為：策略層次的顧客價值考慮因素與營運層次的決策因素及企業流程三個策略元素間，有著正向補強及反向削弱等不同的影響關係，故進一步藉著替代、抑制、補強、衝突、互斥及同向等六種基本結構及互補、互抑制、單方抑制等三種組合結構的搭配，探討策略要點與營運要點間的協同一致性，以追求企業營運的整體性績效。 本研究藉著建立顧客價值考慮因素、決策因素及企業流程間正向補強及反向削弱舟影響關係，整合企業策略層次及營運層次，進一步發展顧客滿意導向之企營運流程改善步驟，探討企業流程在傳輸及處理實體及資訊兩種物件下的五種流程負面效度：中判度、協調度、負荷度、重覆度及遲滯度。師納出流程改善主要在降低流程的總體負面效度，並據以發展流程改善的14項操作性原則及各項原則的適用歹機。 本研究與一般流程改善方法之主要不同處，便在分解企業內部流程的同時，也分解顧客資源流程，並辨識出兩者的接觸點，再鎖定顧客認知的關鍵路徑(Critical Path)，作為各項流程改善原則及評估的標的。

我國銀行業於1991年開放新民營銀行設立，使得整體銀行的服務水準得以提升，新金融商品的開發更加快速，但利率自由化，以及各銀行採取價格競爭策略爭取客戶之作法，使得存放款利差日益縮小，各項經營風險隨之提高。金融機構惡性競爭不僅導致銀行授信品質日益惡化，同時也壓縮了銀行的獲利能力。近年來台灣經濟的不景氣與金融環境快速的變化，金融業的競爭優勢將取決於對市場、顧客及競爭同業能否做出最佳及最具差異化之決策。然而金融業收入之穩定來源，取決於企業流程作業之有效性，企業需要檢視其作業流程以消除無效率及無附加價值的作業，以降低成本、提升作業效率及效能。本研究應用企業流程資訊有機體分析架構(Tsaih and Lin 2006)，透過重現、系統化分析個案公司之房貸業務授信循環流程，並於評估流程實作後，提出相對應之作業流程及管理資訊之改善建議與管理議題，以提供個案公司做為未來管理房貸授信風險決策之參考。 / The deregulation of the Taiwan Banking industry started in 1991 has enhanced the quality of the financial service as well as speeded up the development of new financial products. The deregulation not only leads to the liberation of interest rate but also opens up the price competition between banks in order to attract customer and keep continuous sales growth. Such effect has depressed the spread of interest rate and instigated various operating risks. The cutthroat competition between banks results in deterioration of credit granting quality and reducetion in profitability. Due to the economic recession in Taiwan and the fast changing of financial environment in the recent years, the competitive advantages of the financial industry are determined by whether a bank is capable of making the best and differentiated reactions to market, customers and its competitors. The stability of the income generation to the financial industry depends mostly on the effectiveness and efficiency of the business processes. It is essential for an organization to oversee its business process to reduce less efficient, non-value-adding activities and costs. This study, based on an application to the Process-Wide Information Organism approach (Tsaih and Lin. 2006), investigates the mortgage loan business process of the subject company. By reconstructing and analyzing the practice of granting a mortgage loan, this study is able to provide corresponding suggestions with respect to process improvements and related managerial implications to the subject company.

採購部門之功能角色從企業中被動及支援者，逐步轉變成為今日具有影響企業策略之決策者。面對激烈的市場競爭，企業轉型時需以策略採購思維著手，將企業與採購策略相互配合方能創造客戶價值，增加企業競爭力。 本研究採取個案研究方法，經由蒐集個案公司及產業相關資料，並與管理階層訪談，瞭解個案公司面臨之管理議題。個案公司為大陸東莞之台資企業，產品為專業五金製品製造。為配合環境變遷面臨轉型，將生產重心由業電腦機殼轉移至大型遊戲機台組裝。遊戲機組裝市場特性為少量多樣與客製化，與原產品工業電腦型態相異，造成過往供應商物料短缺與新供應商開發困難。爾後與個案公司採購部門及相關部門多次深度訪談及焦點訪談，採用PWIO（Process Wide Information Organism）分析方法，詳實描繪企業採購及付款循環流程，將流程拆解成為請購、供應商管理、採購、驗收及應付款項處理作業向下延展至十一項作業功能並展開實作表，再將各作業流程細分為內、外向聯絡管道及接觸點並具體詳實描述。 透過PWIO描述及分析採購作業流程，找出造成個案公司管理議題之採購流程缺失，包含隨機篩選新供應商、新承認供應商直接成為合格供應商、供應商管理策略與企業策略未結合、供應商評鑑缺乏客觀衡量標準、及供應商評鑑作業未與執行面配合。經由產業專家訪談、產業相關資訊之蒐集，及層級分析法(AHP)之應用，針對五項流程缺失給予改善建議方案，包含建立供應商初步媒合流程、配合企業策略設計新供應商評量表、建立新舊供應商分流管理制度、以企業策略著眼設計供應商評鑑表、及加強變革成效，促進新制度落實與執行五面向。以上建議方案可加強企業及採購策略之配合度，透過新舊供應商評鑑與管理篩選適當合作之供應商，將採購流程制度化，進而改善目前採購流程之問題。 / Strategic procurement is crucial to strengthen a company’s core competence in the competition among enterprises. Procurement function has evolved from being supporters to decision makers that can impact the company’s strategies. The main purpose of this research is to improve the procurement process which is related to the case company’s management issues. The case company is a metal case assembly manufacturer located in Dong-guan which has been specialized in Industrial computer products. To increase its share and profit, the company developed new business chances by entering the gaming market that requires high degree of customization and specialization. The switch had caused supplier cooperating and material shortage issues. By focus-group and in-depth interviews with its procurement team members, using PWIO (Process Wide Information Organism) as a description tool to record every single step of the procurement operation process, and finally analyzing all the steps, five crucial gaps are found. The five gaps include the lack of an organized process of new supplier selection, unfair new supplier management process, disconnection between supplier management and company’s strategy, non-objective methods for supplier evaluation, and not executing the evaluation results in practice. By interviews with experts in the industry, questionnaires for procurement members in the case company, and AHP, the research provides five solutions for to improve its procurement operation process. The five solutions include establishing new supplier searching scanning process, designing a new supplier evaluation sheet based on company strategy, practicing a dual management method for original and new suppliers, designing objective evaluation criteria for supplier management, and to strengthening the execution of the evaluation results. The five solutions can improve the procurement operation process, maximize procurement efficiency, and build up core competence while the case company enters the new gaming market.

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.