外文翻譯--模糊層次分析法和平衡計(jì)分卡方法在臺(tái)灣制造業(yè)it部門(mén)績(jī)效評(píng)價(jià)中的應(yīng)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(jì)分卡方法在臺(tái)灣制造業(yè)IT部門(mén)績(jī)效評(píng)價(jià)中的應(yīng)用</p><p><b>　　摘要：</b></p><p>　　在這個(gè)不斷變化的世界，信息技術(shù)（IT）是一個(gè)必須為一個(gè)公司的生存，。 IT部門(mén)的作用變得越

26、來(lái)越重要了，評(píng)價(jià)IT部門(mén)的績(jī)效有助于了解該部門(mén)對(duì)組織的和戰(zhàn)略目標(biāo)的貢獻(xiàn)度。由于IT部門(mén)執(zhí)行大量不能簡(jiǎn)單地用貨幣單位衡量的任務(wù)，完全依靠財(cái)務(wù)指標(biāo)來(lái)進(jìn)行績(jī)效評(píng)價(jià)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(jī)效評(píng)價(jià)方法來(lái)評(píng)估臺(tái)灣IT制造業(yè)部門(mén)。平衡計(jì)分卡的概念應(yīng)用于界定四個(gè)主要的觀點(diǎn)（即財(cái)務(wù)，客戶(hù)，內(nèi)部業(yè)務(wù)流程，學(xué)習(xí)與成長(zhǎng)），且從每個(gè)角度選擇相應(yīng)的績(jī)效評(píng)價(jià)。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(guò)程。研究結(jié)果為提高臺(tái)灣制造業(yè)的IT部門(mén)的績(jī)效提供戰(zhàn)略指導(dǎo)指導(dǎo)，在臺(tái)灣IT部門(mén)關(guān)于提高部門(mén)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(zhǔn)則決策問(wèn)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(jì)算機(jī)，軟件和服務(wù)，但良好的IT必須綜合所有的這些因素來(lái)實(shí)現(xiàn)一個(gè)組織的目標(biāo)。隨著收集，處理

28、，儲(chǔ)存和傳播信息需求的增長(zhǎng)，IT部門(mén)正變得越來(lái)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(cái)務(wù)資本，但是一些調(diào)查結(jié)果顯示，有些公司已經(jīng)開(kāi)始凍結(jié)IT預(yù)算，因?yàn)閿?shù)據(jù)表明大量的資本投入并未獲得預(yù)期的回報(bào)，IT應(yīng)用似乎只是一個(gè)黑洞（Martinsons，Davsion，1999）。背后的原因是，它讓管理人員很難將用于計(jì)劃，制定，執(zhí)行和操作計(jì)算機(jī)為基礎(chǔ)的信息系統(tǒng)（IS）的資源形成切實(shí)有形的回報(bào)。各組織的一些常見(jiàn)的問(wèn)題是，是否在

29、IT / IS是真正有價(jià)值的投資，它的執(zhí)行應(yīng)用是否是成功的，以及IT部門(mén)的工作是否是富有成效的。因此對(duì)IT的價(jià)值的評(píng)估和對(duì)信息系統(tǒng)績(jī)效的評(píng)估對(duì)管理人來(lái)說(shuō)是非常重要的。近年來(lái)許多方法和技術(shù)已被提出來(lái)用以評(píng)估IT/IS投資的績(jī)效或IT部門(mén)的表現(xiàn)。然而，諸如投資回報(bào)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(cái)務(wù)衡量指標(biāo)已被證明是不夠的（Abran＆Buglione，2003）。在評(píng)價(jià)IT / IS的投資績(jī)效

30、或部門(mén)時(shí)，</p><p>　　二．平衡計(jì)分卡和模糊性層次分析法</p><p>　　著眼于傳統(tǒng)的財(cái)務(wù)會(huì)計(jì)措施，如對(duì)投資回報(bào)率和投資回收期，對(duì)企業(yè)管理造成影響，并被作為造成企業(yè)問(wèn)題的根源而被批判。（Hafeez, Zhang, &Malak, 2002）。雖管理者強(qiáng)調(diào)短期財(cái)務(wù)績(jī)效指標(biāo)，他們有一種權(quán)衡行動(dòng)的傾向，不傾向新產(chǎn)品開(kāi)發(fā)，工藝改進(jìn)，人力資源開(kāi)發(fā)，信息技術(shù)以及客戶(hù)和市場(chǎng)的發(fā)展等

31、這些可以帶來(lái)長(zhǎng)遠(yuǎn)利益的方面，而考慮當(dāng)前的盈利能力，這限制了未來(lái)增長(zhǎng)的投資機(jī)會(huì)（Banker, Chang, Janakiraman, & Konstans, 2004）。管理者的這種行為是一種績(jī)效評(píng)價(jià)體系設(shè)計(jì)不當(dāng)，只注重短期財(cái)務(wù)績(jī)效的結(jié)果。為了解決這個(gè)問(wèn)題，可以在財(cái)政措施之外補(bǔ)充增加一些其他衡量標(biāo)準(zhǔn)，可以幫助企業(yè)評(píng)估長(zhǎng)期績(jī)效。Kaplan和Norton提出的平衡計(jì)分卡績(jī)效衡量框架，它從公司的整天經(jīng)營(yíng)績(jī)效考慮，提供了一整套的措施，

32、其中包括財(cái)務(wù)及非財(cái)務(wù)指標(biāo)（Kaplan & Norton, 1992; Kaplan & Norton, 1993; Kaplan & Norton, 1996）。平衡記分以衡量指標(biāo)與其量度做為語(yǔ)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(jī)效評(píng)核量度，把復(fù)雜而籠統(tǒng)的</p><p>　　1．定義非結(jié)構(gòu)化問(wèn)題，制定明確的目標(biāo)和成果。2．分解成層次的復(fù)雜問(wèn)題結(jié)構(gòu)決定的內(nèi)容（標(biāo)準(zhǔn)，具體標(biāo)準(zhǔn)

33、和替代品）。3．構(gòu)造成對(duì)比較陣</p><p>　　4．使用特征值的方法來(lái)估計(jì)相對(duì)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(duì)權(quán)重取得了備選方案的總體評(píng)價(jià)。</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(jì)分卡為基礎(chǔ)的績(jī)效評(píng)價(jià)方法來(lái)對(duì)臺(tái)灣制造

34、業(yè)中的IT部門(mén)進(jìn)行績(jī)效考核。層次分析法的結(jié)構(gòu)由平衡計(jì)分卡四個(gè)主要觀點(diǎn)構(gòu)成，包括財(cái)務(wù)，客戶(hù)，內(nèi)部業(yè)務(wù)流程，學(xué)習(xí)和成長(zhǎng)的業(yè)績(jī)指標(biāo)。其次，由于人類(lèi)的決策過(guò)程中通常含有的模糊性，所以采用了模糊層次分析法來(lái)解決這個(gè)問(wèn)題。一個(gè)組織良好的信息系統(tǒng)模糊層次分析法的構(gòu)建能夠?yàn)榻鉀Q問(wèn)題提供便利。結(jié)果表明，客戶(hù)（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(hù)提供服務(wù)以及促進(jìn)內(nèi)部業(yè)務(wù)流程的改進(jìn)受到IT部門(mén)的重視。就績(jī)效指標(biāo)來(lái)看，“信息的準(zhǔn)

35、確性和及時(shí)性”（0.165），“內(nèi)部滿(mǎn)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(xiàn)如下：</p><p>　　1．本研究采用了平衡計(jì)分卡的概念來(lái)發(fā)展構(gòu)建制造業(yè)中IT部門(mén)的績(jī)效評(píng)價(jià)體系。通過(guò)文獻(xiàn)參考，并與IT專(zhuān)家實(shí)地訪談的基礎(chǔ)上，我們確定了針對(duì)IT部門(mén)的14個(gè)最重要的績(jī)效評(píng)價(jià)指標(biāo)。這些指標(biāo)可以作IT部門(mén)績(jī)

36、效評(píng)價(jià)時(shí)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(gè)系統(tǒng)化的績(jī)效評(píng)估模式，為IT部門(mén)經(jīng)理提供績(jī)效評(píng)估的指導(dǎo)和部門(mén)績(jī)效改善的策略。</p><p>　　3．模糊層次分析法的構(gòu)建為IT部門(mén)績(jī)效評(píng)價(jià)計(jì)算適當(dāng)?shù)谋戎靥峁┝酥С帧?IT部門(mén)可以通過(guò)這個(gè)系統(tǒng)對(duì)本部門(mén)的日常表現(xiàn)作出評(píng)價(jià)。最重要的是，該信息系統(tǒng)非常人性化，能夠通過(guò)模糊性的本質(zhì)來(lái)解決實(shí)際操作和研究中的一般多目標(biāo)

37、決策問(wèn)題。本系統(tǒng)的使用并不要求具有編碼知識(shí)。用戶(hù)只需要了解一些傳統(tǒng)層次分析法的基本知識(shí)來(lái)構(gòu)建層次結(jié)構(gòu)和輸入問(wèn)卷，其結(jié)果可以通過(guò)點(diǎn)擊圖標(biāo)獲得。另一方面，信息系統(tǒng)可以很容易的通過(guò)修改背后的邏輯來(lái)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(lái)源：A.H.I. Lee et al. / Expert Systems with Applications 34 (2008) 96–107&l