就業安定基金（就安基金）屬於政事型基金的特種基金，為勞委會促進國民就業各項舉措的重要經費來源。國內因近年來受到全球經濟不景氣及金融海嘯之影響，企業關廠歇業、政府財政收入減少以及失業率居高不下，對促進國民就業經費需求迫切，也使就安基金經費的運用效益更顯重要。以任務編組附設在勞委會職訓局下的就安基金管理會，肩負有效運用管理就安基金的經費的責任，其現有組織的功能是否能充分發揮，達成任務，值得關切。 本研究針對就安基金管理會組織運作與管理機制、就安基金經費分配妥適性以及就安基金運用效益等議題進行深入探討。本文結合採用文獻探討、次級資料蒐集及個案深度訪談等研究方法，對就安基金之運作與績效評核制度之現況及其面臨的管理議題進行分析。現況分析之主要結果如下： 一、 就安基金之經費執行與成果和上級之使命、願景及施政目標的關聯性有待強化。 二、 就安基金管理會屬任務編組，組織層級低且欠缺專責經營團隊。 三、 就安基金經費運用符合法定設置目的，惟較欠缺中、長程之規劃，資源分配模式有待調整。 四、 就安基金之績效評核機制與績效衡量指標，欠缺考量非財務性之領先指標及顧客回饋指標，無法有效指引成員朝向使命達成的方向前進。 就前述研究結果，本研究嘗試引用平衡計分卡之觀念與精神，對於附設於政府組織下之就安基金管理會，提出建議性之績效評估及管理架構與策略地圖，以作為協助就安基金管理會建構「以策略為核心」運作機制與績效管理之參考。 / The Employment Stabilization Fund (the Fund) is a special fund under the category of governmental funds. The Fund has been an importance resource for the Council of Labor Affairs in promoting domestic employment. The economic downturn and financial tsunami in recent years has severe impacts on Taiwan’s economy. Th shutdown of companies has resulted in the decrease in sources for funding from taxation for government and an increase in domestic unemployment. The Management Council Employment Stabilization Fund (the Management Council), formed as a task force under the Bureau of Employment and Vocational Training, the Council of Labor Affairs (the Bureau), is responsible for the performance of the Fund. As an important resource for promotion of domestic employment, the effective and efficient use of the Fund is essential. Using a case study approach, this thesis analyzes the operation and performance related issues with respect to the Fund. Literature review, the collection of secondary data and in-depth interview has contributed to findings in this study. The major findings of the current operation and management of the Fund are as follows. 1. The linkage between the allocation of funding and mission and policy of the Bureau needs to be enhanced. 2. Operation team should be formed with a higher hierarchy for the Management Council. 3. The allocation of funding is in compliance with the designated uses of the Fund. However, the mid-range and long-range planning is also required to enhance a more effective and efficient use of the Fund. 4. There appears room for improvement of performance management system. Non-financial leading measures such as feedback indicators from service recipients of the agency is not included in the current evaluation system. Based on the findings above and the concepts of the balanced scorecard, this thesis provides a performance management framework for the Fund. The suggestions include a better link between the use of the Fund and the mission of the Bureau, the operation and management action strategy of the Management Council, and the strategy map for the Fund.

生技產業為典型知識產業，同時也因醫藥研發的突破，而使國人受惠享受健康的生活，惟因與人類健康相關，涉及複雜的知識領域、道德倫理、法規管理、產業合作及商業化等過程。近年來國內新設生技公司莫不以開發新藥為職志，且都有其獨特經營哲學與營運模式來達成其企業終極目標。 本研究以國內開發新藥的生技公司為研究對象，採個案研究方法透過分析個案公司之過去策略發展，實地訪問經營團隊以描述策略形態及勢態，發展策略地圖及平衡計分卡四大構面具體內容並進而以相關係數驗證各策略衡量指標與策略目標間之關聯性，最後試圖連結PwC企業價值報告中價值平台，據以建構個案公司內部策略態勢與策略管理報導。 本研究之主要研究結論包括： 一、 個案公司已有明確的企業願景，亦已積極分析未來的策略形態，除定期性財務資訊外，應系統化建置一策略管理報導，使組織資源聚焦，形成共識，改善組織策略執行力。 二、 經由驗證相關分析，現階段策略形態的部分衡量指標間呈現顯著正相關，亦有大多數衡量指標因產品商品化時間過長尚無明確關聯，故個案公司應持續追縱現行策略衡量指標因果關聯狀況。 三、 個案公司可運用內部策略管理報導具體呈現策略活動執行結果，建立評估策略目標達成程度之價值管理報表，成為內部策略檢討會議之共同基礎，利用策略思考、澄清與共識之達成。而長期系統化之分析比較，除可提供更具攸關內部價值報告及管理資訊外，亦可作為外部報導企業價值資訊的基礎。 / Pharmaceutical industry is a typical knowledge industry. At the meantime, people can enjoy healthy life because of the breakthrough of medicine research and development. However, this industry is closely connecting to human health, thus there are various and complex domains involved, including knowledge, ethics, laws and regulations, collaboration of industry and commercialization, and etc. In recent years, local newly established pharmaceutical companies set their goals in developing new drugs, and have their own unique operating philosophy and operating models in order to reach their ultimate corporate goals. The object of this study is a local new drug developing pharmaceutical company. Through the analysis of strategic development of the past based on the methodology of case study and describing strategic posture and strength via interview with the managing team, the strategic plan and contents of four scopes for balanced scorecard are developed. Further, the relationship between strategic measurement indicators and strategic objectives are verified through correlated coefficients. And lastly, linking to the value platform of PwC Corporate Value Reporting in order to construct internal strategic move and strategic managerial reporting of the case company. The conclusions of this study including: 1. Case company has clear business vision, and is actively analyzing future strategic form. In addition to periodic financial information, the case company should construct a strategic managerial reporting in order to focus organizational resources, draw consensus, and improve organizational strategic executive. 2. Based on the correlation coefficient analysis, there is positive correlation among partial measurement indicators of current strategic posture. However, there is no clear correlation for most of the measurement indicators due to long span for product commercialization. The case company should continuously follow up the correlation for current strategic measurement indicators. 3. The case company can apply its internal strategic managerial reporting to specifically present the results of its operations, and establish value managing statements for assessing the achieving of strategic targets, to formulate the common basis for internal strategic review meeting, and utilize strategic thinking, clarification and reaching of consensus. In addition, long-term systematic analysis and comparison can be used not only for more relevant internal value reporting and managerial information, and be the basis for external corporate value reporting.

近十年來，平衡計分卡（Balanced Scorecard）在全世界廣為流行，掀起企業導入的熱潮，也引起學術研究的興趣。平衡計分卡普遍受重視的原因之一在於提升經理人員策略認知。本研究主要探討平衡計分卡在策略溝通上之效益，運用在組織溝通領域的資訊豐富理論（Media Richness Theory），及該理論中模糊度（Equivocality）與媒介選擇（Media Match）之概念。首先，本研究測試平衡計分卡在其架構下轉化策略的效益。其次，本研究將經理人員依照有無參與平衡計分卡設計分為兩組，分析經理人員在有（無）設計平衡計分卡經驗下，如何選擇溝通平衡計分卡的媒介。最後，本研究同時檢視平衡計分卡在策略溝通上的效果。本研究的資料來自於一家推行平衡計分卡多年的汽車經銷商，且該公司約有三分之一的人員參與過平衡計分卡之設計。 分析的結果顯示：(1) 透過平衡計分卡的架構，策略被轉化成一般營運的語言; (2)有設計平衡計分卡經驗的經理人員選擇較豐富的媒介(Rich Media)來溝通較模糊的平衡計分卡內容，選擇較貧乏的媒介(Lean Media)來溝通較清楚的內容，無推行平衡計分卡經驗的經理人員則沒有此效果。另外，分析結果顯示，與無參與設計的經理人員相比，有參與平衡計分卡設計的經理人員擁有較清楚的策略認知，及深入策略之落實度。 / During the recent decade, the balanced scorecard (BSC) is wide-spread all over the world, and not only attracts companies’ implementation, but academic research as well. BSC is featured as a strategy communication device that is capable of increasing managers’ strategic awareness. The study mainly focuses on the benefits of BSC’s strategy communication with the appliances of the constructs of unequivocality and media match in Media Richness Theory (MRT), one of theories in organization communication field. First of all, the study tests the BSC’s effect upon translation of strategy in its structure. Secondly, managers are sorted into two groups based on their (non)involvement in BSC-designing, and the study analyzes how each group selects media to communicate BSC messages. Finally, the study examines the benefits of BSC’s strategy communication. Data are from a vehicle dealer that implemented BSC for years and, about one third managers in case company participated in designing BSC. The specific results show that (1) in BSC’s structure, the strategy is translated into operation terms; (2) managers who are involved in designing BSC match rich media with ambiguous BSC elements, and lean media with clear element, but this selection does not hold for the noninvolved. Also, the results indicate that, compared with managers without BSC-designing experience, those who have BSC-designing experience have clearer strategic awareness, which improves the execution of strategy.

本研究以某醫院為例，探討議題如下： (一)個案醫院導入平衡計分卡之需求、過程以及所遭遇之問題。 (二)將層級分析法(Analytic Hierarchy Process, AHP)與平衡計分卡指標權重設定相結合，以釐清多重指標之下，各個指標之相對權重關係，避免過多指標對指標管理造成混淆的抵銷影響。 分析結果顯示：個案醫院護理部門平衡計分卡五大構面中以學習與成長構面為最重要，顯示個案醫院護理部門對專業知識的重視。此外，平衡計分卡各構面之策略性衡量指標以顧客構面之住院病人整體滿意度策略性衡量指標權重最高，其次依序為學習與成長構面之舉辦護理使命共識營參與人數、內部流程構面之病房危機應變作業完成率、社會承諾構面之安寧照護推廣活動、財務構面之未達使用件年限之財產報銷金額占總報銷金額之比率。 / This study uses a medical center in Taiwan as a case study subject, and discusses the following issues: 1. Understanding why and how the subject hospital uses balanced scorecard at the organization and divisional levels. 2. Integrating Analytic Hierarchy Process (AHP) with balanced scorecard to clarify the relative weighting relationship among different strategic measures. The balanced scorecard performance measurement system of the subject hospital includes twenty-four strategic measures. The study adopts Analytic Hierarchy Process approach to solve the measurement problems from the nursing department of the subject hospital. The results show that the learning and growth dimension was the most important factors to achieve the strategic goal of the subject nursing department. Besides, customer satisfaction measure received a weight of 8.940% out of the twenty-four measures, which means that the nursing department members consider the customer satisfaction measure as the most important measure, so the strategic action plan for the customer satisfaction should be implemented first.

Robert Kaplan與David Norton（2004）於策略地圖一書中指出，平衡計分卡四大構面，即財務、顧客、內部流程、學習與成長，是有某種程度的相關性而連結在一起的。提升與整合無形資產，必定能改善內部流程，進而增進顧客構面與改善關係人權益。 針對此一構面相關性的課題，本研究以購物中心為例，建構百貨零售業的策略管理架構，藉由績效衡量指標的建立，實施問卷調查，找出指標重要性。接著以多變量的統計方法分析資料，驗證平衡計分卡各個構面的相關性。 研究結果發現，「學習與成長構面」顯著正向的影響「內部流程構面」；而「學習與成長構面」也顯著正向的影響「財務構面」；但「學習與成長構面」對於「顧客構面」雖然呈現正向影響，在本研究的模式下卻不顯著。另外，「內部流程構面」顯著正向的影響「顧客構面」；而「內部流程構面」對「財務構面」的影響，雖為正向但並不顯著。最後，「顧客構面」顯著正向的影響「財務構面」。 實務上的意義是，百貨公司如果要提升獲利，可以藉由學習成長構面的增進來提升內部流程構面，再藉由內部流程構面的增進來提升顧客構面，進一步由顧客構面的增進來改善財務績效。 / In the book of Strategy Maps, Robert Kaplan and David Norton delineated that the four perspectives of balanced scorecard link together in a chain of cause-and-effect relations. Enhancing and Aligning intangible assets leads to improved process performance, which, in turn, results in customer and shareholder success. This research was based on a case study of a shopping mall in Taipei County. We established a set of performance measurement indicators and gave members of the shopping center a survey. After applying the SEM and LISREL, the results found how important those indicators were. By using multivariate analysis technique, we demonstrated the chain of causation between various perspectives of balanced scorecard. Our findings showed that learning and growth perspective affected internal process perspective positively. Learning and growth perspective affected financial perspective positively. But learning and growth perspective could not affect customer perspective significantly. On the other hand, internal process perspective affected customer perspective positively, but could not significantly affect the financial perspective. Ultimately, we found that customer perspective affected financial perspective positively. In practice, if a shopping center wants to raise profit by strengthening customer perspective, it can enhance learning and growth of employees to increase internal process perspective. Then, better internal process can bring out the improvement in customer perspective.

商業智慧(Business Intelligence; BI)可以協助企業進行資料分析與決策支援，將相關的資料整合，轉化成對企業有用的知識，對內可以提升管理績效，對外可以創造競爭優勢。這樣的概念，已經被大企業導入並普及化，但對小型企業而言，仍然是可望而不可及。網際網路的興起，帶動了電子商務的崛起，電子商務商家不論大小，面對的是全球化的挑戰，而大部分的小型商家，因為資源的不足的情況下，只能依照自行編製的報表來進行分析與決策，不易獲得即時和整合的管理決策支援資訊。本研究以商業智慧的概念，結合平衡計分卡模型，建構電子商務觀測站，透過Web的介面，可以即時查詢。本研究所建立的平台可用來提供電子商務經營管理諮詢服務，吸引小型電子商務業者加入，進行資料整合與決策分析，了解本身體質，並透過定期收集外部資料，提供平台使用者了解產業環境與與市場趨勢，幫助小型電子商店擬定營運策略與目標，提升全球競爭力。 / Business Intelligence(BI) helps enterprises to integrate heterogeneous data to conduct various analyses. The useful knowledge can help managers to improve internal performances and external competitive advantages. The concept of business intelligence has been well accepted in large enterprises, but not yet popular in the booming small E-Commerce(EC) businesses. Due to the resource shortage, most small EC stores manage the company and make business decision based on the scattered ad-hoc reports. Facing the globalized competition, a common platform providing the data integration and analysis services should be desirable. This research aims to construct such an EC observation stand, using the concepts of business intelligence and balanced scorecard, to help the small EC managers formulating their strategic objectives and the inherited key performance indicators. The observation stand also collects the industry information from other sources and provides the integrated data analyses based on the heterogeneous data sources. The continuous observation services from the website should be able to help the platform users to understand more on the industry environment and market trend and make better decisions for instant responses.

食品業在國內的發展受限於市場規模及通路的限制，一直無法能在業績上有所突破，加上近年來國際品牌大舉在國內市場推出新產品，一改以往以價格或是份量做為競爭的模式，讓產品逐漸走向特色化、精緻化。 本研究個案公司在食品業深耕數十年，對於市場的劇烈轉變需有明確的策略方向及策略執行的模式。本研究運用吳安妮(2003)所提出的策略形成系統4.7.4為策略形成系統，透過各面向的分析，為個案公司做全面性的策略診斷，最後擬定出策略主軸。 而在策略形成之後，本研究依據 Kaplan and Norton(1992)提出的平衡計分卡做為策略執行的工具，並展開策略地圖、定訂個策略議題的策略目標及未來評估的目標值。

The Public Sector Scorecard (PSS) is a younger version of the balanced scorecard, created for public and nonprofit organizations. The latest model of PSS is divided into three main groups and seven perspectives, while the balanced scorecard consists of four perspectives. Organizations who use either PSS or the balanced scorecard are supposed to have a clear vision spread all over the unit. This study has sought differences between the two models of financial control in both theory and practice. The first part of the study is a theoretical comparison between the models’ structures and terms used in them. In the second part, a PSS was created for a Swedish municipality and that laid as foundation for a comparison between PSS and the balanced scorecard in practice. The study has shown that the largest differences between PSS and the balanced scorecard lie in the process for creating the models and in the different ways the models focus in customers. Both of these two differences come out of a greater customer focus in PSS since the service users play a central role both in the model per se, but also in the process creating it. This is also what would affect a Swedish municipality using the balanced scorecard the most, if changing to PSS: the process for creating the model and the way customers would be taken into consideration. / Denna uppsats har undersökt ekonomistyrningsmodellen balanserat styrkort parallellt med en av dess efterföljare, Public Sector Scorecard (PSS). Grunderna till PSS presenterades av Moullin (2002) i en modell som påminde om ett balanserat styrkort anpassat efter offentliga organisationer. Denna modell omarbetades av upphovsmannen och 2007 var en nyare version av PSS publicerad, vilken fortfarande visade inslag av det balanserade styrkortet men till en högre grad var en egen modell. Den senaste versionen av PSS är uppdelad i tre grupper, vilka sammanlagt innehåller sju perspektiv medan det balanserade styrkortet vanligen består av fyra perspektiv. Vid tillämpning av både PSS och balanserat styrkort förväntas organisationer ha en tydlig vision som ska vara väl förankrad i hela verksamheten. Avsikten med denna studie var att finna skillnader mellan de båda styrmodellerna och ställa dem i relation till varandra i en jämförelse. Jämförelsen genomfördes både teoretiskt och genom en hypotetisk jämförelse i praktiken, där jämförelsen utgick ifrån en fallkommun som tillämpade en användning av balanserat styrkort. En skrivbordsundersökning genomfördes av båda styrmodellerna i avsikten att dels kunna genomföra den teoretiska jämförelsen av de båda modellerna och dels för att ligga som grund för den empiriska studien av en kommun i praktiken. Kommunen som undersöktes var Nacka kommun, vilka vid tidpunkten för studien använde sig av en variant av det balanserade styrkortet. Utifrån Nackas situation och förutsättningar arbetades ett PSS för kommunen fram, vilket låg till grund för en praktisk jämförelse mellan de båda styrmodellerna. De viktigaste resultaten som undersökningen visade var att de största skillnaderna mellan balanserat styrkort och PSS dels ligger i processen för framtagandet av modellen och dels i hur de olika modellerna ser på kunden. Båda dessa skillnader har sin grund i hur PSS i större utsträckning än det balanserade styrkortet utgår ifrån kunden, vilket visar sig både sett till modellen i sig, men även i processen för framtagandet. Dessa skillnader är grunden för hur en kommun som använder sig av balanserat styrkort skulle påverkas av att byta styrmodell till PSS. Processen vid framtagandet skulle vara mer fokuserad på kunden och dennes åsikt skulle i högre grad blandas med medarbetarnas, istället för att processen enbart formas internt. Detta blir dock mer tids- och resurskrävande då ytterligare moment läggs till för en mer utförlig process. Modellen i sig skulle bli mer kundorienterad, men organisationer behöver före en eventuell implementering av PSS göra avvägningen om de extra resurserna som sätts in i processen skulle leda till önskat resultat.

La tesis trata de los modelos de gestión modernos de naturaleza causal, entre los que destaca el Cuadro de Mando Integral (CMI). En primer lugar, se presenta un análisis conceptual su supuesto central, las relaciones causa-efecto. En segundo lugar, se ofrece un análisis estadístico de los supuestos del CMI. En tercer lugar, a partir dos casos de estudio de ayuntamientos, se compara y analiza la implementación del CMI en las organizaciones. El análisis conceptual indica que la complejidad, la incertidumbre y el carácter dinámico del entorno pueden obstaculizar la elaboración de modelos válidos de causa-efecto. Los resultados del análisis estadístico no permiten confirmar la hipótesis de existencia de relaciones estables en el CMI. Finalmente, el análisis de los casos sugiere que las organizaciones pueden recurrir a diversas tácticas y escenarios para implementar el CMI y enfatiza la influencia que las rutinas y normas establecidas en las organizaciones ejercen en ello. / This dissertation address a number of research questions related to causal performance measurement models, such as the Balanced Scorecard (BSC). First, we provide an analytical discussion on the topic of the cause-and-effect relationships in these models. Second, we test of the BSC assumptions on empirical data coming from the dynamic enterprises. Third, we compare and analyze the BSC adoption by two city councils. The conceptual analysis indicates that dynamic, complex and uncertain environment and the cognitive limitations of managers may greatly challenge the elaboration of valid causal models. Our statistical results give little support to the existence of stable BSC links. Our case studies findings show diverse organizational rationalities behind the BSC adoption in organizations and the importance of the existing rules and routines.

Thesis (MScEng (Industrial Engineering))--University of Stellenbosch, 2010. / ENGLISH ABSTRACT: The problem with which many organisations struggle in the current economical environment is that of focus. They are trapped in a situation where limited resources or lack of inherent knowledge withhold them from increasing shareholder value. This research focuses on the strategy which an organisation pursues when outsourcing those business functions which are outside their core competencies. The outcome of this decision involves them entering into a partnership with a service organisation (or consultancy). The duration of the relationship between these parties is dependent on the value (actual plus perceived) which the service organisation contributes to its customer. Pragma (a service organisation in the physical asset management (PAM) environment) is, due to the current economic turmoil, in a situation where they need to indicate the value created through the acquirement of their service. This leads to a search for a model which would provide them with the required justification. A study was conducted on current available frameworks but none of those identified suited this type of measurement. This led to the development of a unique model (based on the principles of the Balanced Scorecard) called the performance measurement value index (PMVI) which identifies the generic elements required to measure the value of a service partnership. These elements are: 1. financial perspective; 2. customer engagement; 3. risk management; and 4. internal business processes. These elements are weighted (using the analytical hierarchical process) to represent the change in value, as contributed by the elements, and is then represented as a single value (ten is used as this arbitrary value in this research). The PMVI is introduced into the PAM environment which then produces the asset management value index (AMVI). The four elements of the PMVI are broken down into five elements required for the AMVI. These elements are: 1. cost reduction; 2. asset performance improvement; 3. customer satisfaction; 4. risk reduction; and 5. asset management maturity. The model was applied to three of Pragma’s customers. The type of application (within this environment) is dependent on the nature of both the customer and service. The first two customers are both from a manufacturing environment but they differ in the type of service (ACC@Pragma vs ACC@Client) rendered. The third customer operates within the utilities and facilities environment and receives an ACC@Client service. The period over which the model was applied varies due to the use and availability of historical data of these customers. An increase in value was noted for the two ACC@Client customers (from 7.68 to 8.51 and 4.54 to 7.73 respectively), where the service partnership is still in its early stages (one to three years old). However, the ACC@Pragma customer reflected a stagnating value (6.62 to 6.59) where the service partnership is older than ten years. These results reflect the expectations which Pragma had at the beginning of the study and consequently proves that they do add value to their customers. / AFRIKAANSE OPSOMMING: Die huidige ekonomiese omgewing veroorsaak dat baie ondernemings sukkel om te fokus. Hulle word vasgevang in ‘n situasie waar ‘n beperking in hulpbronne of ‘n tekort aan nodige kennis hulle verhoed om waarde te verskaf aan hulle aandeelhouers. Hierdie navorsing ondersoek daardie strategie van ‘n onderneming wat daartoe lei dat hulle sekere besigheids funksies, wat hulle nie beskou as hul eie sterktepunte nie, uitkontrakteer en gevolglik kan fokus op hul sterktepunte. Die gevolg van hierdie besluit verg dat die onderneming ‘n ooreenkoms aangaan met ‘n dienste onderneming. Die tydperk van hierdie verhouding word bepaal deur die waarde (beide werklik en aangevoelde) wat die dienste onderneming toevoeg tot hul klient. Pragma (‘n dienste onderneming in die fisiese bates bestuur bedryf) word huidiglik gekonfronteer met die situasie waar hulle die waarde wat, weens die lewering van hul diens, toegevoeg word tot die klient. Dit lei tot die soeke na ‘n model om die lewering van hulle diens te valideer. ‘n Studie was uitgevoer op die huidige beskikbare modele wat doeltreffendheid in ‘n onderneming meet, maar geen van die geїdentifiseerdes was toepaslik op hiersie situasie nie. Dit het gelei tot die ontwikkeling van ‘n unieke model (gebaseer op die beginsels van die Balanced Scorecard) genaamd die Performance Measurement Value Index (PMVI) wat die nodige elemente vir die meting van hierdie tipe doeltreffenheid identifiseer. Hierdie elemente sluit in die: • finansiële perspektief; • kliënte interaksie; • risiko bestuur; en • interne besigheids prosesse. Die geweegde uikomste van hierdie elemente (soos bepaal deur die Analytical Hierarchical Process) word gebruik om ‘n verandering in waarde aan te dui as ‘n enkele waarde (tien in die geval van hierdie studie).Die PMVI word aangepas vir gebruik in die fisiese bate bestuur omgewing en die gevolge hiervan is die skepping van die Asset Management Value Index (AMVI). Die vier elemente, soos gebruik in die PMVI, word aangepas na vyf elemente in die AMVI. Hierdie elemente sluit in die: • verlaging van uitgawes; • bate doeltreffenheid verhoging; • kliënt tevredenheid; • risiko verlaging; en • bate bestuur verbetering (verbetering in die interne besigheids funksies van bate bestuur). Die model was toegepas op drie van Pragma se kliente. Die tipe van toepassing (binne hierdie omgewing) is afhanklik van beide die kliënt en dienste gelewer. Die eerste twee kliënte is beide afkomstig van ‘n hoofsaaklik vervaardigings-omgewing, maar die dienste gelewer aan die kliënte verskil (ACC@Pragma vs ACC@Client). Die ander klient is afkomstig vanuit ‘n dienste en geboue omgewing en ontvang die dienste van ‘n ACC@Client. Die tydperk waaroor die AMVI toegepas is verskil weens die toepaslikheid en beskikbaarheid van historiese inligting. ‘n Toename in waarde is bevind by beide van die ACC@Client kliënte (vanaf 7.68 na 8.51 en 4.54 na 7.73 onderskeidelik). Dit kan toeskryf word aan die vroeë fase waarin hierdie diens ooreenkoms funksioneer (vanaf een tot drie jaar). Die uitkomste van die ACC@Pragma, aan die anderkant, dui op stagnerende waarde (6.62 na 6.59) vir die kliënt waar die diens ooreenkoms alreeds ouer as tien jaar is. Die uitkomste van hierdie studie bewys die verwagtinge wat Pragma aan die begin van hierdie studie gehad het en bewys gevolglik dat hulle wel waarde toevoeg tot hul kliënte.