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Please use this identifier to cite or link to this item: http://ir.ncue.edu.tw/ir/handle/987654321/16017

Title: 建構ㄧ個智慧型財務與會計資訊系統模式以評估和維持競爭優勢之研究
A Study on Building a Model of Intelligent Financial and Accounting Information Systems for Evaluating and Sustaining Competitive Advantage
Authors: 黃木榮;黃華山;金成隆
Contributors: 資訊管理學系
Keywords: 競爭優勢;財務與會計資訊系統(FAIS);分析網路流程 (ANP:Analytic Network Process)
Competitiveness;Analytical Network Process (ANP);Financial and Accounting Information Systems
Date: 2000
Issue Date: 2013-04-22T07:39:25Z
Publisher: 行政院國家科學委員會
Abstract: 在這個多變的世界裡,唯有能掌握即時有效的競爭資訊,一個公司才能採取有效的策略,以獲得競爭優勢。因此,本研究建議一個自我評估的財務與會計資訊系統(FAIS)模型,以協助評估和維持一個公司的競爭優勢。一個FAIS的目的在於提供管理相關的及有時效性的資訊以幫助財務規劃、決策和掌控財務活動。一般而言,設計一個FAIS是用來1. 收集、記錄、和儲存資料,2.提供資料存取,3.傳播及顯示相關資訊,4.發掘潛在知識。基於競爭優勢的根( The roots of competitive advantage),本研究運用IFAIS和分析網路流程( ANP: Analytic Network Process)來評估及維持一個公司的競爭優勢。競爭優勢的根包含三個關鍵層:基層、中層和高層,一個實務的個案研究將包含於本研究。
The world is changing everyday. Only holding effective competitive information, a company can adopt adequate strategies to attain competitive advantage. Thus, this paper suggests a self-evaluating competitiveness model in Financial and Accounting Information Systems (FAIS) using Analytical Network Process (ANP) to help a company to hold effective competitive information for the purpose of sustaining competitive advantage. The ANP is a theory of measurement for dealing with tangible and intangible criteria. The self-evaluating competitiveness model is based on the three levels of competitive advantage that presents three key levels: a basic level (distinctive competencies: resources and capabilities), a middle level (building factors: efficiency, quality, innovation, and customer responsiveness), and a top level (competitiveness displays: market share and profitability). This model serves three primary functions: (1) early analyzes a company’s competitive situation, (2) offers effective information for strategic planning, and (3) supports for decision making and implementing.
Relation: 國科會計畫, 計畫編號: NSC89-2416-H018-010; 研究期間: 8908-9007
Appears in Collections:[資訊管理學系所] 國科會計畫

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