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系統識別號 U0026-0709201514195800
論文名稱(中文) 應用平衡計分卡探討逆向工程專案施行之重要因素
論文名稱(英文) A Study of Critical Factors of Reverse Engineering Project using Balanced Scorecard
校院名稱 成功大學
系所名稱(中) 工業與資訊管理學系碩士在職專班
系所名稱(英) Department of Industrial and Information Management (on the job class)
學年度 103
學期 2
出版年 104
研究生(中文) 王聰嘉
研究生(英文) Tsung-Chia Wang
學號 R37021228
學位類別 碩士
語文別 中文
論文頁數 76頁
口試委員 指導教授-呂執中
口試委員-龍仕璋
口試委員-林耀欽
口試委員-彭泉
中文關鍵字 逆向工程  專案管理  平衡計分卡  層級分析法 
英文關鍵字 Reverse Engineering  Project Management  Balanced Scorecard  AHP 
學科別分類
中文摘要 企業或組織對逆向工程一直帶有灰色調。在企業中,特別是設計業界和製造業界,對於逆向工程不願明確表態;在法律界中,對於逆向工程疲於抄襲或模仿學習的界定;在政府資助方面,許多逆向工程的科技項目很難得到政府專項資金的補助;在理論界中,對於逆向工程的戰略優勢、實施模式和相關政策的研究則未見深入。但處於全球化的時代,市場競爭激烈,產品週期趨短,而逆向工程的後發優勢,的確扮演全世界各種產品日新月異的推手,也是企業進步成長的重要角色。但實務上對逆向工程大多是原型產品之塑模或還原等技術性探討,鮮少著墨逆向工程之專案管理重點及對組織現在或未來發展的影響。為了使組織能透過專案管理,釐清逆向工程之限制及困難,落實組織目標之執行,且拋除過往專案管理績效僅以短期利益出發、侷限於工作是否能在期限內完成等這些著重眼前利益,故注入全球產業界應用相當普遍及廣泛之平衡計分卡績效評估模式,以強調企業持續學習成長,兼顧專案之完成及企業之價值與日俱進。
因此,本研究著眼於逆向工程之流程,以專案管理九大活動知識領域為基礎,配合平衡計分卡四大構面為績效發展的概念,建構出一個逆向工程專案管理之平衡計分卡研究的基礎架構,基於此一架構,將逆向工程、專案管理、平衡計分卡做一個更深入的探討與研究,結合發展出一套逆向工程專案管理之平衡計分卡。並透過專家問卷層級分析法(AHP),實際探討平衡計分卡在逆向工程專案管理中施行之重要性;根據研究結果顯示,平衡計分卡施行於逆向工程專案管理類型中,以企業顧客構面為最主要的考量指標,其次為企業財務構面。此亦說明,企業在執行逆向工程專案同時,除考量平衡計分卡四構面各項績效指標外,必須特別注重滿足客戶需求及提升公司價值等標的,如此能大大增進公司執行逆向工程專案的成功性,以達成企業目標。
英文摘要 Competition has been intensifying due to globalization. Enterprises need to obtain the secrets inherent in advanced technologies as soon as possible in order to maintain their competitiveness. Thus, many enterprises have implemented reverse engineering projects to achieve this goal. In this study, a project management model was applied based on the characteristics of reverse engineering, and the performance for reverse engineering project management was analyzed based on a balanced scorecard. The purpose of this study was to build a balanced scorecard for reverse engineering project management and to examine project management performance from the viewpoint of the balanced scorecard so that the performances could truly reveal whether organizational goals were achieved. Also, an Analytic Hierarchy Process was applied to further discuss how the performance indicators from each perspective reflect the achievement of the goals of a reverse engineering project.

The research method of this study was intended to develop a research structure for a balanced scorecard for reverse engineering project management based on the hierarchical concepts of goals and projects. The quantitative indicators were constructed according to the project management performance indicators proposed by other studies as well as success factors suggested by scholars and then categorized based on the four perspectives of a balanced scorecard, to ensure that the balanced scorecard was consistent with the characteristics of reverse engineering project management. Lastly, an AHP was adopted to analyze questionnaires given to experts to identify the importance between the indicators and the reverse engineering projects under consideration in this study.

Questionnaires were issued from February to April of2015 to middle/high -level executives from companies in a manufacturing industry in Taiwan that had previously implemented a reverse engineering project. Expert Choice, a software package, was used to analyze the expert questionnaires. According to the analysis results, the importance percentage of the performance customer perspective and the financial perspective indicators was as high as 75.1%, meaning that when an enterprise implements a reverse engineering project, the main directions of performance management are the customer perspective and the financial perspective, followed by the learning/growth perspective and the internal process perspective. Among the indicators, satisfying customers’ demands and increasing company value were found to be the main performance evaluation indicators. Also, attention has to be paid to other related performance indicators, such as risk, cost, employee growth, and process smoothness.

In this study, a performance evaluation model was actually built for the purpose of reverse engineering project management, and it was determined how the four perspective performance indicators truth fully reflected the goals of a reverse engineering project through the use of the AHP. Thus, enterprises should, based on their goals, focus on developing niche markets to serve customers and increase their financial performance, supplemented by enhancement of internal processes, in order to develop of a learning organization. Practically, companies’ source of profits is orders from customers. Whether the achievement of a project is good or not can be directly seen from the performance of the customer perspective and financial perspective. The four perspectives are closely related. While pursuing increasing numbers of customers and financial performance growth, the internal processes of enterprises will gradually be improved, and experiences will be accumulated through continuous learning and growing. Thus, the performance of the four perspectives will tend to be improved simultaneously. The perspective goals and corresponding performance indicators proposed in this study can help companies to find the right focus to achieve comprehensiveness and balance when evaluating various performance data.
論文目次 目錄
摘要 Ⅰ
Abstract Ⅱ
誌謝 Ⅷ
目錄 ….Ⅸ
圖目錄 XⅡ
表目錄 …. XⅣ
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 2
第三節 研究範圍及限制 2
1.3.1 研究範圍 2
1.3.2 研究限制 3
第四節 研究流程 3
第二章 文獻探討 5
第一節 逆向工程之探討 5
2.1.1 逆向工程之定義 5
2.1.2 逆向工程需考量的層面 6
2.1.3 逆向工程技術存在的問題 7
第二節 專案管理之探討 8
2.2.1 專案管理之定義 8
2.2.2 專案管理九大知識領域及五大流程 9
2.2.3 專案管理關鍵成功因素 10
第三節 平衡計分卡之探討 12
2.3.1 平衡計分卡的由來與內容 12
2.3.2 平衡計分卡之導入步驟 13
2.3.3 平衡計分卡之關鍵成功因素 15
第四節 逆向工程之專案管理 16
第五節 應用平衡計分卡於逆向工程之專案管理 19
2.5.1 逆向工程專案管理之績效衡量模型 19
2.5.2 逆向工程專案管理平衡計分卡 20
第六節 層級分析法之探討 21
2.6.1 層級分析法之介紹 21
2.6.2 層級分析法操作步驟 22
2.6.3 層級分析法之應用範圍 27
第三章 研究方法 28
第一節 研究架構 30
第二節 逆向工程之專案管理 31
第三節 專案管理績效衡量指標 33
3.3.1 專案管理績效指標 33
3.3.2 平衡計分卡之導入 35
第四節 層級分析法之應用 38
第四章 研究資料分析 39
第一節 逆向工程專案管理目標之層級分析 39
4.1 專家問卷發收情況 39
第二節 各構面及績效指標之重要性 40
4.2.1 平衡計分卡(BSC)四構面之重要性 40
4.2.2 平衡計分卡(BSC)各構面目標之重要性 41
4.2.3 構面目標績效指標之重要性 44
第三節 指標權重分析小結 51
第五章 結論與建議 58
第一節 研究結論 58
第二節 未來研究方向 60
參考文獻….. 61
附錄一 ….. 66
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