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系統識別號 U0026-0206201523490600
論文名稱(中文) ERP、商業智慧之巨量分析、與平衡計分卡在企業營運上之應用-以汽車電動車窗A公司為例
論文名稱(英文) Applying ERP, Big Data of Business Intelligence Analysis, and Balanced Scorecard in the Business Operation -The Case Study on Automobile Power Windows Company
校院名稱 成功大學
系所名稱(中) 高階管理碩士在職專班(EMBA)
系所名稱(英) Executive Master of Business Administration (EMBA)
學年度 103
學期 2
出版年 104
研究生(中文) 梁毓廷
研究生(英文) Yu-Ting Liang
學號 R07014762
學位類別 碩士
語文別 中文
論文頁數 77頁
口試委員 指導教授-方世杰
口試委員-李慶芳
口試委員-周信輝
中文關鍵字 企業資源規劃  巨量  海量  平衡計分卡  商業智慧 
英文關鍵字 ERP  Big Data  Balance Scorecard  BSC  Business Intelligence  BI 
學科別分類
中文摘要 台灣中小型傳統產業對於研發、生產技術能力於國際頗具盛名,也擁有舉足輕重之地位。但管理上多以人工管理為主,於資訊科技應用上普遍屬於開發中或未開發階段。縱有導入ERP、ERPII相關應用,主要也以例行性作業流程應用為目的,未能予以針對資訊系統收集之數據進行統計分析與應用,以達成企業營運上擬定之策略或營運目標。
而過去對於企業策略或營運目標執行普遍以平衡計分卡來分析企業應達成之各項關鍵能力指標,進行關鍵指標管理。過去國內外學者對於平衡計分卡之研究已不勝枚舉,但多以展開至能力指標的探討,鮮少提及建立指標後對於指標現況不佳的關鍵原因探討,以找出企業存在之瓶頸與缺口,進而提出行動方案的建構,以提升指標、能力、策略與營運目標之達成。因此,本研究欲從企業營業目標設定開始,透過ERP、商業智慧之巨量資料分析、與平衡計分卡之應用來規劃出最終行動方案之形成,以建構營運目標達成之整體方案。
為了實證此研究在企業上的應用,故透過個案研究的模式進行,探討個案公司─台灣某汽車電動窗A公司之營收提升之策略目標達成規劃。個案研究中首先瞭解個案公司營收現況,探討現況與營運主管目標差異。接著再以ERP巨量資料(Big Data)分析與平衡計分卡之應用,取得關鍵能力指標現況、確認缺口與瓶頸,於內部形成改善共識。最後,以強化資訊應用為前提,針對缺口與瓶頸提出行動方案,以強化內部流程、過程管理與監控能力,提升所求之營運目標執行能力。
英文摘要 Applying ERP, Big Data of Business Intelligence Analysis, and Balanced Scorecard in the Business Operation -The Case Study on Automobile Power Windows Company

Author: Liang, Yu Ting
Advisor: Fang, Shih-Chieh
National Cheng Kung University
Executive Master of Business Administrator

SUMMARY
Taiwan’s traditional medium- and small-industries are famed globally for its capability of R&D and manufacturing techniques and occupy a decisive position. However, the management mainly relies on human, and the application of information technology in management is still during development or underdeveloped. Although relevant applications of ERP and ERPII are employed, they mainly center on the routine process rather than the statistical analysis and application of system collected data to draw up the operation strategies and goals for the corporations.
However, in terms of the implementation of business strategies and targets of a company, it used to adopt balanced scorecards to analyze the key ability indexes that the corporate shall achieve and conduct the index management. Despite the numerous researches by scholars both at home and abroad on the balanced scorecards which mostly explored the ability indexes, few of them studied the critical reasons for the unsatisfactory performance after indexes were established to figure out the bottleneck and gaps the corporations encountered and then propose the suggestions for further actions, so as to improve the index, capability and strategies as well as the achievement of operation targets. Consequently, this study attempts to start from the goal setting of corporations and then work out the ultimate action plan based on the analysis of Big Data via ERP and BI (Business Intelligence) and the application of balanced scorecards, so as to construct an overall program for achieving the targets.
To verify the feasibility of the research in corporations, a case study on a Car Electric Window Company A in Taiwan is adopted to explore its plans for achieving the strategic targets of revenue grow. It first learns the current revenue of the case company to explore the differences between the current situation and the primary operational targets. And then, it analyzes the ERP Big Data and applies the balanced scorecards to find out the current situation of key ability indexes, confirm the bottlenecks and gaps, and reach an agreement of improvement inside the company. Lastly, on the premise of strengthening the application of information technology, it proposes action plans against the bottleneck and gap, so as to enhance the internal process, process management and control to improve the executive capability of the desired operation targets.

INTRODUCTION
In the age of global competition, the industry tendency is changing constantly. Only when an enterprise continuously improve his capacity, extend the internal strength and remedy its shortcomings, can it resist to the external threats and seize the opportunities, as the old saying goes that know yourself as well as the enemy and you can fight a hundred battles with no danger of defeat. Therefore, various theories and methods for improving a company’s capacity are developed together by people engaging in the industry and the academic world to face up to the numerous challenges. With ERP data diagnosis and balanced scorecards, the study takes a company for case study to find out its gaps and then work out a effective plan for remedying, so as to achieve the goals of operation improvement that the case company desired.

MATERIALS AND METHODS
The study mainly explores how to conduct internal diagnosis and work out the improvement plan through the model of balanced scorecards under the condition that the case company failed to break through the low annual revenue, to attain the target of revenue growth. As the internal management and work flow have been carried out for many years, the study adopts the case study in qualitative research and the actual performance of each key index to sort out the reasons that the case study can’t break through the revenue via ERP data analysis and implication questions. The implementation process of case study can be summarized briefly into three steps: to identify the objects of case study, to collect the required materials via various ways, and to conduct case study and finish the analysis report.

Research Steps:
1. Identify the management topics: first it shall interview with the senior executives of the company to identify the operation targets which take financial dimension as orientation and expect to produce the maximum operation performance for the company. After confirming the targets, it further concentrates on the first-level management issues related to the target.
2. Diagnosis of bottlenecks and gaps: After the first step, internal procedure is explored to find out the reasons affecting the management. Therefore, it first aims at the poor performance of index in customer dimension obtained in the previous researches, and then extends it to the dimension of internal procedure to conduct detailed analysis and interviews on the index of poor performance, so as to learn the bottleneck in the key processes and reach the improvement agreement.
3. Establishment and planning of action plan and indexes: after reaching the agreement in improving the key process and bottleneck, it works out the action plan then so as to act appropriately to the situation. Besides, it constructs a measureable index tree to monitor and review the implementation performance again and again.

RESULTS AND DISCUSSION
The study follows the above-mentioned steps to verify how to construct the blueprint of targets to be achieved by using ERP, Big Data analysis of Business Intelligence and application of balanced scorecards based on the empirical methods. The steps include: 1) apply balanced scorecards to extend to the indexes at four dimensions; 2) through the Big Data analysis of Business Intelligence, it interviews with relevant personnel to clear the bottleneck and gaps apart from obtaining the current management from information technology; 3) finally, it reaches an agreement them and works out the action plan and index construction.

CONCLUSION
The study combines the balanced scorecards, ERP, Big Data analysis of Business Intelligence System and critical interviews with personnel to achieve the business strategies and operation targets. Finally, by applying the case study in practice and based on the verification of case study, it confirms that on the premise of achieving the operation targets, it can obtain the current ability situation and bottleneck effectively and then formulate the action plans. If PDCA can be cycled in accordance with the contents, it can soon achieve the operation targets.
論文目次 摘 要 I
EXTENDED ABSTRACT II
誌 謝 VI
目 錄 VII
表目錄 VIII
圖目錄 IX
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究問題與目的 2
第三節 研究範圍 3
第四節 論文架構 3
第二章 文獻回顧 5
第一節 平衡計分卡 5
第二節 企業資源規劃(ERP) 12
第三節 巨量(Big Data)分析與商業智慧(BI) 18
第三章 研究方法與設計 25
第一節 研究方法 25
第二節 研究步驟 31
第三節 研究工具 35
第四章 個案研究與結果分析 38
第一節 個案公司之產業分析與個案公司簡介 38
第二節 管理議題確認 45
第三節 關鍵瓶頸及缺口診斷 48
第四節 行動方案與指標布建規劃 57
第五節 本章小結 63
第五章 結論與建議 67
第一節 結論 67
第二節 理論貢獻與實務意涵 68
第三節 研究限制 69
第四節 後續研究建議 69
參考文獻 71
附錄一、個案研究訪談之人、事、時、地 75
附錄二、計劃執行監控平台 76
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