The doctoral thesis deals with the possibilities of utilizing value management and controlling methods and instruments in medical facilities with the purpose of economical, effective and efficient use of disposable resources of these organisations. The reason why this topic was chosen is endeavour to prove that the controlling system can be implemented in medical facilities and thus effectiveness of financial management in these organisations increased. The aim of the thesis is to analyse main problems and currently value management and controlling methods and instruments use in medical facilities and based on this analysis identify suitable value management and controlling methods usable management system framework of medical facility. The thesis based on the utility functions analysis of the most important actors of the health services market evaluates the potential growth of efficiency of these services introducing the Diagnosis Related Groups system of Financing and using theoretical model of this market. In consequence questionnaire survey analysis currently praxis of medical facilities management in Czech Republic compared with corporate sector and identifies possibilities of value management and controlling application in medical facilities. Currently is identified suitable costs calculation and management instrument for medical facilities in the framework of ABC/M, whereas planning and controlling process is projected in the framework of ABC/M using original mathematical methods for complex in-house price accounting and complex in-house process prices cost calculations based on for this purpose key usage of linear algebra tools for business economy as tool for mathematical model creation, which makes possible the fair description of firm in-house cost flow without any approximations and simplifications. This tool provides for practice important analytical comfort and essentially makes the scale of econometrical tools longer in the field of business management. In the case study is presented costs and calculations model of medical facility based on Activity Based Costing principles inclusive integrative suggestion of usage comprehensive system of the financial management based on advantages offered by the model of business cost flow listed above in framework of executive information system. Contribution of the doctoral thesis for theory and its contribution for further development of medical facilities management and managerial practice are emphasized in the end part thesis.

En styrelses uppgifter är avgörande för verksamheten, där beslutstagande och effektivitet blir allt viktigare med tiden. Som hjälpmedel för styrelser finns exekutiva affärssystem genom SaaS- tjänster som erbjuder digitala verktyg för styrelsen att effektivisera sitt arbete. Implementering av sådana system har däremot av tidigare forskning noterats riskfylld och problematisk, vilket givit upphov till forskning om kritiska framgångsfaktorer för implementeringen av SaaS- tjänster.

各國政府為提高國際競爭優勢，紛紛積極推動「電子化政府」。我國電子化政府建設自八十六年起開始推動，迄今已經行政院擴大為e-Taiwan計畫。電子化政府推動之業務電腦化，帶動政府業務資訊系統的快速發展，其彙集而成之大型資料庫，為政府統計工作帶來莫大的發展契機。 本研究從電子化政府的過程、內政業務行政程序、知識挖掘及採勘方法，提出參考資料模型，可能的統計軟體工具以及電子化政府中知識發現的實驗架構。再者，本研究藉臺閩地區外籍與大陸配偶結婚登記資料集，運用各種群集分析如K-means、ANN、TwoStep等，並利用我國人口數時間序列採用多模式方法進行人口預測，並將前述分析結果回饋資料庫，最後，作者實現一個知識發現系統雛型，其中包含了前端資料庫、資料集、知識庫以及EIS使用介面。 本研究成果總結如下：(1)資料挖掘工作產出之知識，除真實呈現社會現象外，亦作為政府政策之指南；(2)在本研究發展之系統中，新興資料挖掘技術及傳統資料分析方法，二者相輔相成；(3)某些資料挖掘技術適合相符的資料型態，例如文中人口預測資料較適合指數平滑法勝於ANN，亦即，我們可以籍由多模式分析比較其結果，來達到更佳的效果；(4)藉由知識庫模型的建立達成知識創造、共享與管理的目標；(5)資料挖掘工作可以回饋改善資訊系統或業務缺失。 / In order to enhance international competitive advantages, most of the government authorities over the world are engaging in realizing their e-Government platforms. The ROC Government began to develope its e-Government- Infrastructure since 1997, and up-to-date is expanding the e-Taiwan Project as a whole by Executive Yuan. The computerization of administration processes within various government agencies push forward fast development of administration information systems via handling administrative works and lead to utmost opportunities for the government statistics by means of very large databases. Starting from a survey on developements of e-Government, administrative processes for interior affairs, and knowledge mining as well as discovery techniques, this study brings out reference data models, potential statistical softwaretools, and an experimental framework as a whole for knowledge discovery in the context of e-Government. In the next step, this study experiments with applying clustering techniques such as K-means, ANN, and Twostep on datamart regarding marriage of foreigners ( including citizens from Mainland China ) in Taiwan, and with employeeing multi-modes approach on population forecasting. The results of aforementioned analysises are feed into backend database. At last, this author carries out a prototype of knowledge discovery system which includes front-end data base, data marts, knowledge base and interfaces to EIS. The results of the research can be summarized as following: 1.Knowledge derived by means of data mining is capable to represent social events / affairs as well as to serve as a kind of guideline for developing government ploicies. 2. The modern data-ming techniques and classical data-analysis approaches complement with each other in the system developed in this research. 3. Certain mining technique is suitable of corresponding data pattern, for example, expotential smoothing is more suitable for our population data than ANN, which means that we may often achieve better result by multi-mode analysis and comprison with the outputs of different modes. 4. Knowledge creation, sharing, and management can be achieved by means of the knowledge discovery processes on the framework developed in this research. 5. We can figure out errorful raw data in the mining output and feedback to the data source to improve its quality.

高階主管在面臨日益艱難的經濟情勢與經營環境〈主要是來自消費者(Customers)、競爭(Competition)及變動(Change)等3C的壓力）時，依賴傳統組織架構及報告系統來獲取決策資訊的作法，其有效性正受到強烈的質疑。高階主管資訊系統(Executive　Information Systems,EIS)可說是九○年代電腦資訊系統應用的新領域，它以易學易用的圖形使用者介面、多維分析及往下展開的特性，使高階主管能迅速存取各種攸關其企業成敗的關鍵性資訊。由於其親切易用，近年來EIS的應用更沿組織階層向下發展，成為Everyone Information Systems。在企業發展EIS日趨普遍的情況下，一套系統化的分析設計方法更形重要。 　　然而，在相關的文獻中對EIS的發展方法並沒有提出具體的執行步驟，只有概念性的描述，不易引導開發人員及高階主管將其策略理念轉換為資訊需求，而許多發展EIS失敗的例子，正是由於系統資訊需求不正確、時間與成本超出預算、操之過急及政治因素等所造成。因此實務界人士據其顧問經驗提出一個EIS快速發展方法，強調雛型系統的快速建立以爭取高階主管的持續支持及系統的後續發展。但因仍缺乏系統化的需求分析方法，系統發展者往往需經多次歷練才能領悟其中訣竅，也不易將個人經驗傳授於他人。因此雖然企業組織眾人已感受到EIS的重要性，相關的軟硬體工具也可親易用，而EIS的成功推展卻仍受到相當限制。 　　有鑑於此，本論文以符合文獻中對EIS發展方法之概念性描述的「資訊導向」觀念為基礎，並參考快速雛型系統發展方式，運用「中間擴散」(Middle-Out)方向，整合策略分析及資訊系統規劃的具體作法，發展一套結構化的EIS發展方法，稱為EISAD，含目標分析、關鍵成功要素分析、主要績效指標分析、資料分析、資料庫設計、輸出設計、轉換設計、程序及控制設計等步驟。並以金融業為例：說明此方法論的實際運用過程。以期在理論上對EIS發展方法論，及實務上對金融資訊系統應用層次之提昇有所貢獻。 / Due to the rapid changes of business environment and the increasing customer demands and competition pressure, it is getting important to have Executive Information Systems(EIS) to help executives access to high-level strategic information. Recently, EIS has even evolved down the organization hierarchy to become "Everyone Information Systems". The increasing EIS demand endues the needs for EIS development methodology. However, the literature contains only a few academic studies of EIS development methods which are broad and vague. The EIS development has not been researched in a rigorous and systematic manner. Many practitioners adopt a rapid prototyping approach to attract the executives for further support. Due to the lack of a systematic approach to help extracting the user requirements, it is usually up to the developer's experience to informally address the executives' information needs and this experience is hard to be transferred to others. In this thesis, we propose an EIS development methodology, called EISAD, based on the information-oriented concepts and middle-out system development direction. EISAD integrates related tools in strategic analysis and information systems planning as a structurized EIS development methodology. The step by step explanation of the EISAD is illustrated using a banking example.