科學技術的迅速成長和改變，以致與個人的發展失去平衡，而產生很大的差距，因此如何彌補二者之間的距離，促使個人的發展與技術的改良同時並進，才是管理的真正使命，這個使命能夠完全達成祇有經由管理原則的發展與應用。十八世紀以來，管理的方法都停留在科學管理階段□，其最大特色就是重視生產的任務，共最終目的在於獲致最高利潤。從今日的眼光來看，科學管理只是整體管理的一部份，因為現代的管理趨向於整體觀念，信持個人與組織平衡的理論，個人要適應組織的需要，組織亦有重視個人的利益，也就是個人的需要與滿足必須和組織的需要融合，在此需求下，目標管理的觀念與方法應運而產生。 我國的政治經濟建設正在蓬勃發展中，新觀念與新技術的研用，是非常需要的。適時，目標管理盛行於美國先進企企業，產生良好的效果，筆者有鑑於此，乃觸發研究的動機。本文試以心理的與社會的研究法對目標管理的理論與做法，做有系統的論列，惟限於研究方法上的實際困難，只能以行為科學家們在心理學上或管理學上的發現，做為理論的依據和佐證。 本文共分五章，第一章緒論，闡述目標管理的意義和演進。第二章目標管理的思想體系。從行為科學的發現說明目標管理的理論。第三章目標管理的實施方法，目標管理本來是一種管理觀念，如何使這種觀念制度化，本章提出具體的方法。第四章實例研究，目標管理是種有效的管理方法，可以適用於任何組織。本章以東元電機廠股份有限公司和交通部實施後的良好效果，證明目標管理之有效可行。並且，不但可以適用於企業機構，而且也可以適用於行政機關。第五章結論，說明我國政治經濟發展中，產生許多大組織的弊端，目標管理是這些弊端的針對良藥。同時提出我國推行目標管理的困難所在，以謀對策。 本文於撰寫過程中，承蒙徐師立德於百忙之中給予墾切指導與校正；張師明誠的關切與鼓勵；中華企業管理發展中心李董事長裕昆的協助，免費參加「行為科學與目標管理特別講座」，並且提供寶貴的資料，使本文得以順利完成。交通部推行目標管理工作小組負責人王教授金義提示寶貴的意見，使本內容更為充實，感激之餘，於此謹致謝忱。筆者撰寫本文雖竭心智，惟資料有限內容愧憾未能盡如理想，其間謬誤難免，盼諸位師長，先進多予指正。

兩岸五十多年來的隔海對峙，歷經了中共「武力解放台灣」、「和平解放台灣」、「和平統一、一國兩制」三個對台政策演變時期，中共始終依循創黨三大法寶之一—統一戰線，作為對台政策的理論依據。本論文是以統一戰線為主軸，採取國際政治的和戰兩手策略觀點，來研究中共在對台統一戰線上的具體作為與策略目標。文章以歷史序列為系絡，說明中共對台的實際統戰作為，並根據目標管理概念將中共統戰策略目標分為三個層次，透過民調數據的分析，評估中共對台統戰的實行成效：反獨不彰、促統有成。本文認為，北京當局若能確實理解台灣人民對自由民主和平的重視，重新檢討「一國兩制」的對台統戰政策，從實際出發，求同存異，兩岸關係將可展現穩定發展的和平前景。 / For the last fifty years, the political situation of the both sides across the Taiwan Strait has witnessed the three stages of Beijing’s Taiwan policy. They are the Stage of “Armed Liberation of Taiwan”(1949－1954), the Stage of “Peaceful Liberation of Taiwan”(1955－1978), and the Stage of “Peaceful Unification and One Country, Two Systems.” However, there is a common thread that is the concept of “united front” running through these three different stages. The concept of “united front” is normally regarded as the theoretical basis of Beijing’s Taiwan policy. By taking the approach of the “carrot-and-stick” strategy in the international politics as an analytical tool, this study aims to describe how the Chinese Communist set the strategic objectives toward Taiwan and what actions were taken accordingly in terms of the concept of “united front.” This study made use of the historical review of literature to analyze how the concept of “united front” was realized by the Chinese Communist in the specific actions to Taiwan. The concept of management by objectives was applied to the analysis of the related literature and the results revealed that the Chinese Communist’s “united front” strategic objectives could be classified into three levels. Finally the outcomes of the several surveys done before were utilized to evaluate the effect of the “united front” strategy toward Taiwan. The results showed that the strategy did not succeed in preventing the Taiwan’s independent movement, but it seemed to work relatively well to promote the idea of unification. The study concluded by suggesting that the peaceful future across the Taiwan Strait would come in a stable way, should the regime in Beijing seriously consider the craving of people on Taiwan for freedom, democracy and peace, and revisit the policy of “one country, two systems” as its measure of “united front” strategy toward Taiwan. It was urged that the differences across the both sides of the Taiwan Strait should be recognized and commonality must be found, and the realistic actions should be made possible.

競爭的存在使得企業出現了改革的需求，而良好的預算制度則奠定了改革的成功基礎，因此如何建立出一套完整、有用的預算制度以協助企業進行改革，則是目前企業管理者必須深入思考的問題。 對管理者而言，一套有用的預算制度除了預算的編製外，更應該能協助組織策略的推動，因此預算制度的起點應為公司策略的形成，而如何將策略與預算連結則需透過平衡計分卡以及目標管理的協助。本研究之研究主題一即在探討策略、平衡計分卡、以及目標管理對預算制度的影響。在此研究主題下，本研究除個別探討策略、平衡計分卡、以及目標管理對預算制度之影響外，更深入研究策略、平衡計分卡、目標管理以及預算制度之整合情況。 另一方面，預算制度最基本的功能在於預算之編製，因此如何編製出有用的預算資訊便是管理當局考量的另一重點。在傳統預算制度存在著許多缺點的情形下，本研究導入了作業基礎預算制度，因而本研究之研究主題二在探討作業基礎預算制度之設計與執行。在此研究主題下，本研究除探討以作業為基礎之預算編製方式外，更進一步探討作業基礎預算制度與研究主題一策略至目標管理架構之連結。 本研究採用個案研究之方式進行，並以國內某銀行信用卡部門為個案研究對象。為了對個案公司及其產業有足夠的了解，筆者在民國八十七年七月至民國八十八年六月之期間內，每週約花費二至四天的時間，利用實地觀察、訪談、資料蒐集、書面閱讀及開會等方式，深入取得足夠的實務資訊以分析本研究之各主題。 本研究之研究結果顯示，策略、平衡計分卡及目標管理三者結合一體後會對預算制度造成相當大的影響，而完整的預算架構則應以策略為起點方能充分發揮預算制度的功能，俾協助組織策略推行。至於在作業基礎預算制度之設計與執行上，本研究之研究結果則顯示以作業為基礎之預算編製方式的確為企業帶來較多的效益，且經由作業基礎預算制度與策略、平衡計分卡及目標管理之結合，個案公司更解決了其在原預算制度下所產生的八項缺點，並瞭解未來應該改進的方向。 最後本研究探討個案公司作業基礎預算制度實施過程中的七個行為面因素：文化（Culture）、負責人（Champion）、改革的過程（Change Process）、承諾（Commitment）、控制（Control）、獎酬（Compensation）、以及持續教育（Continuous Education）。透過實施過程中對這七個行為面因素的考量，使得個案公司得以較順利地推行作業基礎預算制度，更使得預算制度的改革更為成功。 / Competition precipitates corporation innovations, and a sound budget system is the essence of success of innovations. Therefore how to build an efficient budget system to bolster the proceeding of innovations is an indispensable issue that managers must deeply concern. For managers, a good budget system is not only for budgets, but also helping corporations to fulfill their strategies. Hence a budget system should be conceived based upon corporation strategies. However how can we link strategies to budgets? The answer is the utilization of balanced scorecard and management by objectives. Hereby the first theme of this research is to discuss the influence of strategies, balanced scorecard, and management by objectives on budgets. Under this theme, we discuss not only the influence of strategies, balanced scorecard, and management by objectives on budgets separately, but also the way to knit them into budget system. Besides, the basic function of budgets is to prepare budget information, so how to prepare useful information emerges as another point that managers concern. Since deficiencies inherent in traditional budget systems, we put the activity-based budgeting into our research. Herein the second theme of the research is to discuss the design and implementation of activity-based budgeting. Under this theme, we discuss the way to prepare budgets base on activities, and moreover, we discuss the linkage between activity-based budgeting and frame of strategies, balanced scorecard, and management by objectives integrated under first theme of the research. We use field study to make the research. Credit card department of a bank is our research object. In order to be familiar with the industry and research object, we immersed ourselves into the environment two or three days per week and use papers reading, interviews, data collection, observation, and meetings to amass the practice information that we need to study the themes of the research. The results of the research show that strategies, balanced scorecard, and management by objectives integrated together to profoundly influence budgets, and a complete budget system should sprouts from strategies so that budget system can help corporations to implement strategies. Besides, the research shows that budget preparation base on activities is a boon for corporations, and through the integration of strategies, balanced scorecard, and management by objectives, the budget system overcomes the deficiencies embedded in the original budget system. Finally, we discuss seven behavioral factors of research object of implementing activity-based budgeting. These factors are culture, champion, change process, commitment, control, compensation, and continuous education. Through the consideration of the seven factors, corporation can implement activity-based budgeting more smoothly, and make the innovation of budget system more successfully.

21世紀是服務的年代，在企業追求成長，人人重視服務的同時，企業也紛紛轉型為客戶導向型的組織，客戶服務中心也成為企業轉型的引導中心。客戶服務中心是企業的聯繫中心、互動中心、管理中心，所以，當客戶服務中心在企業中地位日益重要的情況下，客服中心如何運用管理策略來提升客服中心的服務品質也日顯重要。客戶服務中心以客戶為主，為顧客提供正確及可靠的產品相關資訊，並展現良好的服務給予顧客，以獲得較佳的經營績效。 本研究以A壽險公司為例，透過實際訪談及觀察，探討客服中心的運作管理模式，在組織中的定位，專業客服人員的教育訓練，以及目標管理績效指標評估等。了解客戶服務的重要關鍵以及提供服務的能力，另外服務系統相關的部門對客服中心支援程度也是影響服務品質關聯性的要因。 在個案探訪後發現，客服中心的營運與策略定位有絕大的關聯性，要有熱忱的客服中心專業人才，對客戶服務的認知深入與領導才能的管理者，加上適當的組織授權與資訊整合的幫助，乃是成功客服的必備條件。服務品質管理方面，須訂定適當的關鍵衡量標準，現場管理程序，質量監控規範，以及完善的服務作業流程。根據業務發展需要及環境改變狀況，持續不斷的改進。 關鍵詞：客服中心、管理策略、 服務品質、顧客滿意度、目標管理 / The 21 century is an age of services. Enterprises pursues growth and people demand services. At the same time, enterprises transform themselves into customer-oriented entities in succession. Customer service center leads enterprise transformation. Customer service center is centers of communication, interaction, and management in the enterprise. When the customer service center is gaining significance, therefore, how to utilize management strategies to improve the customer service quality becomes increasingly important. Customer service center focuses on customers. It provides customers with correct and reliable product related information and good services in order to improve the operational performance. This study uses company A as an example. With field research and observation, this study analyzes the operational and managerial patterns of the customer service center, the position in an organization, the trainings of professional customer service personnel, and the evaluation of objective management and performance management. This study shows how the customer service center understands the key factors of customer services and the ability to provide services. In addition, the supports from other service related departments are also key factors of customer service quality. The discovery of the case study shows that the operation of the customer service center and enterprise strategic positioning are closely related. Enthusiastic customer service professionals, deeply understanding of customer services and leadership, and appropriate organizational empowerment and information technology integration are essential requirements of a successful customer service center. In the aspect of customer service quality management, proper evaluation standards, line management procedures, quality control standards, and complete customer service workflow are required. Continuous improvements are applied in accordance with the needs of operation development and the changes in the environmental status quo. Keywords：Customer Service Center, Management Strategies, Service Quality, Customer Satisfaction, Objective Management.

日本企業の職場において個別化された仕事・労働条件決定のルールの構造を記述するフレーム、そして青木昌彦が展開した組織アーキテクチュアとコーポレートガバナンスの分析枠組みを労使関係・労働組合機能の分析に活用できるよう詳細化したフレームを提起し、企業別労働組合が個別化する労働条件決定における合意形成に向けてどのような役割を果たしているのかを賃金制度の労使協議・労働時間決定・経営参加の事例を展開した上で明らかにした。 / 博士(産業関係学) / Doctor of Philosophy in Industrial Relations / 同志社大学 / Doshisha University