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    Title: 企業組織危機管理機制與事前防範之研究
    Other Titles: The relationship between the mechanism of crisis management and the preventive control in an organization
    Authors: 徐美玉;Hsu, Mei-yu
    Contributors: 淡江大學管理科學研究所企業經營碩士在職專班
    李培齊;Lii, Peirchyi
    Keywords: 危機;危機評量表;Crisis;Crisis evaluation form
    Date: 2008
    Issue Date: 2010-01-11 03:12:25 (UTC+8)
    Abstract: 台灣以中小企業居多,約占整體企業98% 的比例,近年來受到全球化競爭的影響,所處的環境不確定性大幅提升,市場的需求瞬息變化,都面臨相當艱困的考驗。在面對激烈競爭的二十一世紀,產業受到內外環境的快速變化,都有可能遭受危機的威脅,現代企業必須將「營運管理」和「危機管理」並列為企業經營的兩大主軸,才能永續經營。
    一般而言各種危機都可以防範,且預防的工作遠比危機事情發生後的處理更從容、更省力,所謂「預防重於治療」。但許多企業並不知危機在哪裡?也不知如何採行具體措施以有效防止各種危機的發生?一般企業的資源、人力、財力有限,絕非能針對所有內部及外部的各種危機進行化解及避開。本研究的動機即在於探討如果事前防範的成本大於危機事件所產生的成本,是否還需要做事前防範的工作?
    本研究是根據會計理論的財務分析、資產分配、管理與危機三項因素為研究的理論基礎。財務分析之目的與功用,是透過財務狀況對企業的的價值做分析,以檢視企業經營體質。資產分配是依企業的屬性及定位來考量如何對公司的資產做最恰當、安全的比例分配,其分配比例的多寡會影響企業所須承受風險程度的高低,資產配置的比例不當時,常會造成管理上的危機四伏及無法控制的挫敗危機。管理與危機的考量因素,包括每個不同行業別的公司對危機管理及危機預防的需求比重皆不盡相同,必須考量公司的屬性差異;大體上而言,不同的組織團體、不同的國家,可能遭遇的危機均不相同,即使是同一類型的危機,每個案例的情形也有不同,因此其因應解決之道自亦有別。
    危機管理的要素,應該包括企業文化、組織架構、技術設備及情緒管理四個方面且都必須包含列入考量並徹底執行、監督、評估及分析,以加強國內產業界對危機管理的能力。在管理上,對於所有能夠在事前做好防範措施的事故,絕不啟動危機處理是為企業經營的上上之策,代表著組織已經做好應有的防範措施。但在不可抗拒的災害產生危機時,也應儘可能利用事先避險的措施來預防,而當組織或企業遇有重大的生存攸關事故發生時,才啟動危機處理機制。至於事前防範方面,強調所有的事前防範機制中,最重要的部份應屬示警訊息的偵測及傳遞,因為愈早、愈正確的示警功能,是防止危機產生的最好方式。
    本研究主要是探討組織或企業對危機管理與事前防範的評估,並比較兩者之比重差異及判斷如何取捨的決策,其理論基礎乃根據會計原則、資產的配置比例及風險管理作為評量的基準。會計原則包括考量財務的資產分配合理化、預算分配合理化、收支平衡合理化及利潤分配合理化等四項原則,運用統計的理論設計評量的等級標準,作為指標分數的依據。以「取捨」作為資料收集之主軸,設計出危機評量表來評估風險,供企業做決策之參考。依企業本身之實際狀況來填寫評量表,再根據所填資料加以分析,以評判該組織所須考量的危機管理與危機預防之權重比例分配的策略及抉擇。
    Taiwan is mostly small and medium-sized enterprises, account for the proportion of 98% of whole enterprises , it’s facing a very tough challenge influenced by competition of globalization in recent years, the environmental uncertainty increasing largely and the market demand changing variously as well.

    When facing the strong competition in 21st century, all industries are influenced by the changing both internally and externally, which may be possibly threatened by any crisis circumstance, so that the successful enterprise must apply “business management and crisis management as well as the two major cores of enterprise management.

    Generally speaking that any crisis possibility can be prevented, and the effort of prevention is much easier and more efficient than the solutions after the crisis issues happened as well as “the prevention is always better than the therapy”. However, many enterprises still have no idea where does the crisis come from, and do not know what is the solution to prevent the crisis may happened in any kind. Due to the limited resource, manpower and finance, enterprises may not be able to avoid or dissolve all kinds of internal or external crises. The motivation of this study is to explore if the work is still needed to take when the cost of crisis prevention in advance is higher than the actual cost produced from crisis itself?

    The study is based on three factors such as financial analysis, asset allocation, and crisis management regarding the conception of accounting as well as the theoretical foundation. The objective and function of financial analysis is to assess the value of enterprises through it financial status in order to evaluate the business constitution. The assets are distributed to consider how to do the most appropriate, safe proportion to assign to the assets of the company in accordance with the attribute and position of enterprises, the number of its allocation proportion will influence the level of the risk that enterprises must bear, the proportion that the assets disposed was not at that time, the regular meeting caused the managerial crisis-ridden and uncontrollable crisis of foiling. The factors of the consideration of crisis and management are included every different industrial companies have completely different proportions between crisis management and crisis prevention, so that it must consider the industrial differences between each company. Overall, different organizations in different countries may face different issues of crisis. Every case has different situation even in the same type of crisis. Therefore, the solution may be different as well.

    Regarding the key factors of crisis management, it should include corporate culture, organization structure, technical facility, emotion management as well as all of the four aspects must be included in complete consideration, execution, supervision, assessment, and analysis, and strengthen the domestic ability to crisis management of industrial circle. But when the unresistable calamity produces the crisis, utilize and avoid the dangerous measure to prevent in advance as much as possible, and when the organization or enterprises meet the accident concerned in great existence and happen, just start the crisis and deal with the mechanism. Take precautions against the respect in advance, emphasize all in the strick precaution mechanism in advance, the most important part should belong to and warn the detecting and examining and transmitting of information, because the function that the the earlier, the more correct one warns, prevent the best way in which the crisis produces . This study is majorly to probe into the proportion and how to make the decision between the crisis management and the assessment of prevention, which theoretical foundation according to accounting principle, the allocation ratio of assets and risk management. The accounting principle includes considering financial assets and distributing four principles, such as rationalization, budget assigning the rationalization, balance between revenue and expenditure to be rationalized and profit distribution rationalization, etc., use the theory counted by designing the classification standard to comment quantity, as the basis of mark of the index. Regard '' the choice '' as the main shaft that the materials are collected, design the form of commenting amount of the crisis to assess the risk, for enterprises to do the reference of decision. Fill in the crisis evaluation form in accordance with enterprise''s own real states, analysis according to the materials filled out again, in order to judge the weight proportion tactics and choice that assigns prevented in crisis management and crisis that this organization must take it in consideration.
    Appears in Collections:[管理科學學系暨研究所] 學位論文

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