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    題名: 系統動態學於平衡計分卡之應用 : 以網路拍賣公司eBay為例
    其他題名: Using system dynamics in balanced scorecard : a case study in eBay Inc.
    作者: 李和昇;Lee, Ho-sheng
    貢獻者: 淡江大學會計學系碩士班
    林谷峻;Lin, Ku-jun
    日期: 2005
    上傳時間: 2010-01-11 04:17:51 (UTC+8)
    摘要: 本研究採用系統動態學為研究方法,針對全球第一大網路拍賣公司eBay進行個案研究,研究目的主要係探討在現行平衡計分卡之靜態理論架構下,透過與系統動態學之結合運用,將動態系統導入平衡計分卡,賦予管理決策模式更多價值。研究之進行運用系統動態學的系統模擬,首先對本研究所建構的動態平衡計分卡實施效度測試並進行後續的管理策略之模擬分析。主要之研究結論如下:
    1.動態平衡計分卡之建構實有助於管理決策者在對複雜而龐大的組織營運執行決策時,作為策略評估之工具。
    2.平衡計分卡各項構面間之關係,透過系統動態學的分析,可幫助吾人了解系統中並非僅存在單向之因果關係,實有多項回饋環路存於構面之間。
    3.在實施決策方案時,經由系統模擬的分析,可發現策略的執行到回饋存在著延遲效應,吾人可根據系統模擬所作出之前饋,進一步修正政策以幫助執行最佳化策略。
    In this research, we tried to add decision-making values in the balanced scorecard that we designed for eBay Inc.- the largest electronic auction market all over the world by using system dynamics as a research method. Our prime purpose is building a dynamic balanced scorecard to improve the model of traditional balanced scorecard so that the dynamic model may offer decision-makers more information to take their business actions. While the model was approved by accomplishing the validity test, we started to set some strategic scenarios into the model and analyzed them. Our research conclusions were illustrated as below:
    1.The dynamic balanced scorecard would be a strategic assessment tools to support managers to make decisions in a large and complicated organization.
    2.We could realize that there exists not only a single-direct relationship but also several feedback casual loops between perspectives of the balanced scorecard through analyzing the model by the method of system dynamics.
    3.While taking actions in decision-making, we found that there existed time delay from the beginning of a strategy to feedback. We could also use the information to revise the solution we made to perform a best strategy.
    顯示於類別:[會計學系暨研究所] 學位論文

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