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財務知識管理系統重要性與績效分析之研究–以J公司為例 = The Stu...
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國立高雄大學國際高階經營管理碩士在職專班(IEMBA)
財務知識管理系統重要性與績效分析之研究–以J公司為例 = The Study of Importance and Performance Analysis for Financial Knowledge Management System: The Case of J Company
紀錄類型:
書目-語言資料,印刷品 : 單行本
並列題名:
The Study of Importance and Performance Analysis for Financial Knowledge Management System: The Case of J Company
作者:
康竣家,
其他團體作者:
國立高雄大學
出版地:
[高雄市]
出版者:
撰者;
出版年:
2013[民102]
面頁冊數:
84面圖,表格 : 30公分;
標題:
知識管理
標題:
Knowledge management
電子資源:
http://handle.ncl.edu.tw/11296/ndltd/94671261615383191405
附註:
參考書目:面71-74
附註:
102年10月31日公開
摘要註:
隨著資訊與通訊科技的進步,財務管理知識之系統應用在企業界已經受到廣泛的重視。然而,卻較少對於其系統的服務品質做深入的分析。本研究針對財務知識管理的議題,以J個案公司為研究對象,藉由服務品質衡量模式的五個構面制定各個衡量屬性(可靠性、保證性、反應性、關懷性以及有形性),並訪談個案公司十位台灣與大陸的中高階主管,最後透過重要性與績效分析方法(IPA),對其財務知識管理系統的現況及服務品質做深入的探討。研究發現指出:(一) 個案公司對於財務知識管理系統的建制普遍認為重要且對其運行績效皆感覺滿意;(二) 依重要性排序依次為:可靠性、保證性、反應性、關懷性以及有形性。顯示財務知識以及資訊為衡量公司營運成果之重要依據;而使用者普遍認為其有形性最不重要,顯示財務知識仍普遍被視為是無形但重要的資產;(三) 依使用績效排序依序為:可靠性、反應性、關懷性、有形性以及保證性。顯示個案公司具有高度標準化的財務管理流程以及成熟的知識管理系統使用經驗;而保證性欠佳則可能與財務人員的傳統權威形象和冷漠的態度有關而令人沒有安全感;(四) 依照IPA矩陣分布,顯示保證性為個案公司需要優先改善的服務品質,關懷性的投入普遍任認為適當,而財務人員的推廣財務知識的態度積極,可以適度轉向與部門在績效評定的溝通上。 With the development of advanced information and communication technology, industries have paid increasing attention to the system application of financial knowledge management. However, limited emphasis has been placed on the in-depth analysis of service quality. The research thesis conducts a case study that employs the five facets of service quality (reliability, assurance, responsiveness, empathy, tangibility) to examine knowledge management system for the case company. Based on the data collected from the interview of ten middle-to-top managers, results derived from Importance- Performance Analysis (IPA) indicate that (1) the subjects recognized the adoption of financial knowledge management system with respect to its importance and performance, (2) the importance order is reliability, assurance, responsiveness, empathy, and tangibility, implying that although they are intangible assets, financial knowledge and information, are the main index to measure performance for the case company. (3) the performance order is reliability, responsiveness, empathy, tangibility, and assurance, implying that subjects recognized that case company has a reliable financial management process and financial knowledge management. However, main possible reasons that assurance performed the last are related to the traditional authority image and apathy attitude of financial staff, (4) Based on the IPA matrix, implications are first the assurance holds the first priority to be improved, second the empathy performs just adequate, and finally the financial staff should pay more attention to the communication skill with other divisions.
財務知識管理系統重要性與績效分析之研究–以J公司為例 = The Study of Importance and Performance Analysis for Financial Knowledge Management System: The Case of J Company
康, 竣家
財務知識管理系統重要性與績效分析之研究–以J公司為例
= The Study of Importance and Performance Analysis for Financial Knowledge Management System: The Case of J Company / 康竣家撰 - [高雄市] : 撰者, 2013[民102]. - 84面 ; 圖,表格 ; 30公分.
參考書目:面71-74102年10月31日公開.
知識管理Knowledge management
財務知識管理系統重要性與績效分析之研究–以J公司為例 = The Study of Importance and Performance Analysis for Financial Knowledge Management System: The Case of J Company
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隨著資訊與通訊科技的進步,財務管理知識之系統應用在企業界已經受到廣泛的重視。然而,卻較少對於其系統的服務品質做深入的分析。本研究針對財務知識管理的議題,以J個案公司為研究對象,藉由服務品質衡量模式的五個構面制定各個衡量屬性(可靠性、保證性、反應性、關懷性以及有形性),並訪談個案公司十位台灣與大陸的中高階主管,最後透過重要性與績效分析方法(IPA),對其財務知識管理系統的現況及服務品質做深入的探討。研究發現指出:(一) 個案公司對於財務知識管理系統的建制普遍認為重要且對其運行績效皆感覺滿意;(二) 依重要性排序依次為:可靠性、保證性、反應性、關懷性以及有形性。顯示財務知識以及資訊為衡量公司營運成果之重要依據;而使用者普遍認為其有形性最不重要,顯示財務知識仍普遍被視為是無形但重要的資產;(三) 依使用績效排序依序為:可靠性、反應性、關懷性、有形性以及保證性。顯示個案公司具有高度標準化的財務管理流程以及成熟的知識管理系統使用經驗;而保證性欠佳則可能與財務人員的傳統權威形象和冷漠的態度有關而令人沒有安全感;(四) 依照IPA矩陣分布,顯示保證性為個案公司需要優先改善的服務品質,關懷性的投入普遍任認為適當,而財務人員的推廣財務知識的態度積極,可以適度轉向與部門在績效評定的溝通上。 With the development of advanced information and communication technology, industries have paid increasing attention to the system application of financial knowledge management. However, limited emphasis has been placed on the in-depth analysis of service quality. The research thesis conducts a case study that employs the five facets of service quality (reliability, assurance, responsiveness, empathy, tangibility) to examine knowledge management system for the case company. Based on the data collected from the interview of ten middle-to-top managers, results derived from Importance- Performance Analysis (IPA) indicate that (1) the subjects recognized the adoption of financial knowledge management system with respect to its importance and performance, (2) the importance order is reliability, assurance, responsiveness, empathy, and tangibility, implying that although they are intangible assets, financial knowledge and information, are the main index to measure performance for the case company. (3) the performance order is reliability, responsiveness, empathy, tangibility, and assurance, implying that subjects recognized that case company has a reliable financial management process and financial knowledge management. However, main possible reasons that assurance performed the last are related to the traditional authority image and apathy attitude of financial staff, (4) Based on the IPA matrix, implications are first the assurance holds the first priority to be improved, second the empathy performs just adequate, and finally the financial staff should pay more attention to the communication skill with other divisions.
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