外文翻譯--模糊層次分析法和平衡計分卡方法在臺灣制造業(yè)it部門績效評價中的應用

1、<p><b>　　中文2512字</b></p><p>　　A fuzzy AHP and BSC approach for evaluating performance of IT department in the manufacturing industry in Taiwan</p><p><b>　　Abstract</b&g

2、t;</p><p>　　In this ever-changing world, information technology (IT) is a must for the survival of a company, and the functions of IT department is becoming increasingly important. The assessment of IT depar

3、tment is critical to understand how the department contributes to organizational and strategic goals. Because IT department performs many tasks that cannot simply be measured by monetary units, evaluation methods that so

4、lely rely on financial measures are not adequate. The objective of this study is to c</p><p>　　1. Introduction</p><p>　　Information technology (IT) involves computers, software and services, but

5、 good IT must synthesize these elements to achieve the goal of an organization. As a demand to collect, process, store, and disseminate information grows, the functions of IT department is becoming increasingly important

6、. Although businesses invest huge amount of intellectual and financial capital in a range of communication and information technologies and services, the results of some surveys revealed that some companies</p>&l

7、t;p>　　2. The balanced scorecard (BSC) and the analytic hierarchy process (AHP)</p><p>　　Focusing exclusively on traditional financial accounting measures, such as return on investment and payback period,

8、has implications, and has been criticized as the root cause for many problems in industries (Hafeez, Zhang, &Malak, 2002). As managers stress on short-term financial performance metrics, they have a tendency to trade

9、 off actions, such as new product development, process improvements, human resource development, information technology and customer and market development that can bri</p><p>　　The analytic hierarchy proces

10、s (AHP) was first introduced by Saaty in 1971 to solve the scarce resources allocation and planning needs for the military (Saaty, 1980). Since its introduction, the AHP has become one of the most widely used multiple-cr

11、iteria decision-making (MCDM) methods, and has been used to solve unstructured problems in different areas of human needs and interests, such as political, economic, social and management sciences. The procedures of the

12、AHP involve six essential steps</p><p>　　1. Define the unstructured problem and state clearly the objectives and outcomes.</p><p>　　2. Decompose the complex problem into a hierarchical structure

13、 with decision elements (criteria, detailed criteria and alternatives).</p><p>　　3. Employ pairwise comparisons among decision elements and form comparison matrices.</p><p>　　4. Use the eigenval

14、ue method to estimate the relative weights of the decision elements.</p><p>　　5. Check the consistency property of matrices to ensure that the judgments of decision makers are consistent.</p><p>

15、;　　6. Aggregate the relative weights of decision elements to obtain an overall rating for the alternatives.</p><p>　　3. Conclusions</p><p>　　This paper proposes an approach based on the FAHP and

16、 BSC for evaluating the performance of IT department in the manufacturing industry in Taiwan. The analytic hierarchy is structured by the four major perspectives of the BSC including financial, customer, internal busines

17、s process, and learning and growth, followed by performance indicators. Because human decision-making process usually contains fuzziness and vagueness, the FAHP is adopted to solve the problem. A well-organized FAHP info

18、rmation</p><p>　　departments. For the performance indicators, ‘‘a(chǎn)ccuracy and timeliness of information’’ (0.165), ‘‘internal satisfaction’’ (0.098) and ‘‘a(chǎn)verage capacity and stability of the system’’ (0.095

19、) are the most important factors to be focused on. Some distinguished contributions of this research are as follows: </p><p>　　1. This research adopts the concept of the BSC to develop a performance evaluati

20、on structure for IT department in the manufacturing industry. Based on literature review and interview with experts in IT field, we finalize with fourteen most important performance indicators for IT departments. These i

21、ndicators can be a reference for IT departments in performance evaluation.</p><p>　　2. This research bases on the fuzzy set theory and the AHP to propose a systematic performance evaluation model to provide

22、guidance to IT department managers regarding </p><p>　　performance evaluation and strategies for improving department performance.</p><p>　　3. A FAHP IS is constructed to assist the calculation

23、of appropriate weightings for performance evaluation in IT department. An IT department can adopt this IS for routine performance evaluation of the department. On top of that, this IS is very user-friendly and can also b

24、e used for solving general MCDM problems with fuzzy nature in real practice and in research. Coding knowledge is not required for using this IS. The user only needs some basic knowledge of conventional AHP to construct t

25、he hie</p><p>　　for research purposes.</p><p>　　模糊層次分析法和平衡計分卡方法在臺灣制造業(yè)IT部門績效評價中的應用</p><p><b>　　摘要：</b></p><p>　　在這個不斷變化的世界，信息技術(shù)（IT）是一個必須為一個公司的生存，。 IT部門的作用變得越

26、來越重要了，評價IT部門的績效有助于了解該部門對組織的和戰(zhàn)略目標的貢獻度。由于IT部門執(zhí)行大量不能簡單地用貨幣單位衡量的任務(wù)，完全依靠財務(wù)指標來進行績效評價是不夠的。本文研究的目的是建立以模糊層次分析法和平衡記分卡為基礎(chǔ)的績效評價方法來評估臺灣IT制造業(yè)部門。平衡計分卡的概念應用于界定四個主要的觀點（即財務(wù)，客戶，內(nèi)部業(yè)務(wù)流程，學習與成長），且從每個角度選擇相應的績效評價。然后提出了模糊層次分析法以容忍信息的模糊性。模糊層次分析法的模型

27、建成后用以方便求解過程。研究結(jié)果為提高臺灣制造業(yè)的IT部門的績效提供戰(zhàn)略指導指導，在臺灣IT部門關(guān)于提高部門的工作表現(xiàn)在制造業(yè)的戰(zhàn)略。所構(gòu)建的信息系統(tǒng)也為解決其他多準則決策問題提供了好工具。</p><p><b>　　一．介紹：</b></p><p>　　信息技術(shù)（IT）涉及計算機，軟件和服務(wù)，但良好的IT必須綜合所有的這些因素來實現(xiàn)一個組織的目標。隨著收集，處理

28、，儲存和傳播信息需求的增長，IT部門正變得越來越重要。雖然企業(yè)在通訊和信息技術(shù)與服務(wù)領(lǐng)域投入了大量的人力資本和財務(wù)資本，但是一些調(diào)查結(jié)果顯示，有些公司已經(jīng)開始凍結(jié)IT預算，因為數(shù)據(jù)表明大量的資本投入并未獲得預期的回報，IT應用似乎只是一個黑洞（Martinsons，Davsion，1999）。背后的原因是，它讓管理人員很難將用于計劃，制定，執(zhí)行和操作計算機為基礎(chǔ)的信息系統(tǒng)（IS）的資源形成切實有形的回報。各組織的一些常見的問題是，是否在

29、IT / IS是真正有價值的投資，它的執(zhí)行應用是否是成功的，以及IT部門的工作是否是富有成效的。因此對IT的價值的評估和對信息系統(tǒng)績效的評估對管理人來說是非常重要的。近年來許多方法和技術(shù)已被提出來用以評估IT/IS投資的績效或IT部門的表現(xiàn)。然而，諸如投資回報率（ROI），內(nèi)部收益率（IRR）的，凈現(xiàn)值（NPV）和投資回收期等眾所周知的財務(wù)衡量指標已被證明是不夠的（Abran＆Buglione，2003）。在評價IT / IS的投資績效

30、或部門時，</p><p>　　二．平衡計分卡和模糊性層次分析法</p><p>　　著眼于傳統(tǒng)的財務(wù)會計措施，如對投資回報率和投資回收期，對企業(yè)管理造成影響，并被作為造成企業(yè)問題的根源而被批判。（Hafeez, Zhang, &Malak, 2002）。雖管理者強調(diào)短期財務(wù)績效指標，他們有一種權(quán)衡行動的傾向，不傾向新產(chǎn)品開發(fā)，工藝改進，人力資源開發(fā)，信息技術(shù)以及客戶和市場的發(fā)展等

31、這些可以帶來長遠利益的方面，而考慮當前的盈利能力，這限制了未來增長的投資機會（Banker, Chang, Janakiraman, & Konstans, 2004）。管理者的這種行為是一種績效評價體系設(shè)計不當，只注重短期財務(wù)績效的結(jié)果。為了解決這個問題，可以在財政措施之外補充增加一些其他衡量標準，可以幫助企業(yè)評估長期績效。Kaplan和Norton提出的平衡計分卡績效衡量框架，它從公司的整天經(jīng)營績效考慮，提供了一整套的措施，

32、其中包括財務(wù)及非財務(wù)指標（Kaplan & Norton, 1992; Kaplan & Norton, 1993; Kaplan & Norton, 1996）。平衡記分以衡量指標與其量度做為語言，把組織的使命和策略轉(zhuǎn)變?yōu)橐惶浊昂筮B貫的系統(tǒng)績效評核量度，把復雜而籠統(tǒng)的</p><p>　　1．定義非結(jié)構(gòu)化問題，制定明確的目標和成果。2．分解成層次的復雜問題結(jié)構(gòu)決定的內(nèi)容（標準，具體標準

33、和替代品）。3．構(gòu)造成對比較陣</p><p>　　4．使用特征值的方法來估計相對權(quán)重的決定因素。5．矩陣的一致性檢查，以結(jié)果與決策者的判斷是一致的。6．總結(jié)了決策要素相對權(quán)重取得了備選方案的總體評價。</p><p><b>　　三．結(jié)論</b></p><p>　　本文提出了以模糊層次分析法和平衡計分卡為基礎(chǔ)的績效評價方法來對臺灣制造

34、業(yè)中的IT部門進行績效考核。層次分析法的結(jié)構(gòu)由平衡計分卡四個主要觀點構(gòu)成，包括財務(wù)，客戶，內(nèi)部業(yè)務(wù)流程，學習和成長的業(yè)績指標。其次，由于人類的決策過程中通常含有的模糊性，所以采用了模糊層次分析法來解決這個問題。一個組織良好的信息系統(tǒng)模糊層次分析法的構(gòu)建能夠為解決問題提供便利。結(jié)果表明，客戶（0.378）和內(nèi)部業(yè)務(wù)流程（0.299）有較高的比重。這表明，向用戶提供服務(wù)以及促進內(nèi)部業(yè)務(wù)流程的改進受到IT部門的重視。就績效指標來看，“信息的準

35、確性和及時性”（0.165），“內(nèi)部滿意度”（0.098）和“平均容量和系統(tǒng)的”（0.095），是最重要的也是最該被關(guān)注的因素。</p><p>　　本研究的一些杰出貢獻如下：</p><p>　　1．本研究采用了平衡計分卡的概念來發(fā)展構(gòu)建制造業(yè)中IT部門的績效評價體系。通過文獻參考，并與IT專家實地訪談的基礎(chǔ)上，我們確定了針對IT部門的14個最重要的績效評價指標。這些指標可以作IT部門績

36、效評價時的參考。</p><p>　　2．本研究基于模糊集理論和層次分析法，提出一個系統(tǒng)化的績效評估模式，為IT部門經(jīng)理提供績效評估的指導和部門績效改善的策略。</p><p>　　3．模糊層次分析法的構(gòu)建為IT部門績效評價計算適當?shù)谋戎靥峁┝酥С帧?IT部門可以通過這個系統(tǒng)對本部門的日常表現(xiàn)作出評價。最重要的是，該信息系統(tǒng)非常人性化，能夠通過模糊性的本質(zhì)來解決實際操作和研究中的一般多目標

37、決策問題。本系統(tǒng)的使用并不要求具有編碼知識。用戶只需要了解一些傳統(tǒng)層次分析法的基本知識來構(gòu)建層次結(jié)構(gòu)和輸入問卷，其結(jié)果可以通過點擊圖標獲得。另一方面，信息系統(tǒng)可以很容易的通過修改背后的邏輯來改變，從而為不同的研究目的采取不同的模糊層次分析法模型。</p><p>　　來源：A.H.I. Lee et al. / Expert Systems with Applications 34 (2008) 96–107&l