企業社會責任決策及成本評估之整合方法與其在服務業之應用;Corporate Social Responsibility decisions and costs evaluation- an integrated model and applications in the service industry

NCU Institutional Repository > 管理學院 > 企業管理研究所 > 博碩士論文 > Item 987654321/11731

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题名:	企業社會責任決策及成本評估之整合方法與其在服務業之應用;Corporate Social Responsibility decisions and costs evaluation- an integrated model and applications in the service industry
作者:	徐瑞玲;Jui-Ling Hsu
贡献者:	企業管理研究所
关键词:	企業社會責任;方案選擇;整合方法;Corporate social responsibility;programs selection;integrated model
日期:	2008-06-20
上传时间:	2009-09-22 14:30:33 (UTC+8)
出版者:	國立中央大學圖書館
摘要:	雖然企業社會責任(Corporate Social Responsibility, CSR)的觀念在西方世界相當普遍, 但它也是最近幾年才逐漸受到亞洲企業的重視。許多企業選擇使用Plan-Do-Check-Act (PDCA) 管理循環方法作為選擇企業社會責任方案的決策工具,而且也做了許多改善社會與環境的活動,然而,這些努力並沒有得到應有的效果。最主要的原因是,現行使用PDCA 管理循環方法來選擇企業社會責任的方案有四個錯誤的前提: 一為PDCA 管理循環方法在選擇企業社會責任方案時, 主要是以主觀地透過界定企業的重要相關當事人來決定何種方案適合並予以執行; 二為此方法假定企業社會責任方案之間並無相互依存關係; 三為企業社會責任方案的資源是無限的; 四為缺乏企業社會責任方案的成本評估。事實上,選擇最適的企業社會責任方案是相當困難的一件事,尤其要選擇企業社會責任方案時會受到許多因素的影響。例如對社會是否有利益,與企業的目標是否吻合,企業社會責任方案之間是否有相互依存關係,企業社會責任方案使用的資源是否有限等都會影響最適的企業社會責任方案的選擇。如果不把這些因素考慮進去, 所做出的決策恐怕只是燒錢卻無法對企業或社會做出最適的決定。本論文企圖提出一個整合方法的模型來解決企業社會責任方案的選擇決策與成本評估問題。此整合方法結合了決策實驗室分析法(DEMATEL) ,分析網路程序法 (ANP) , 與0-1整數目標規劃法(ZOGP)等方法在有限制的資源使用與有限成本下選擇最適的企業社會責任方案。並進一步利用作業成本制(ABC)的正確成本優勢對選擇後的企業社會責任方案做成本評估。由於服務業中成本對航空業是非常重要的議題,再加上旅館業又在企業社會責任方面落後其他的觀光部門,因此本研究進而將此模型應用到台灣的一家航空公司與一家國際觀光飯店中,以呈現此模型在個案上的應用。本文的結果顯示,包括附近交通安全暢通、聘僱無歧視、滿意的旅遊資訊提供、相關當事人滿意度提升、使用健康與當地的標章食材以及兒童福利義賣捐款與慈善奉獻等方案是目標國際觀光飯店的最適企業社會責任方案。而燃料與資源的效率性提高、運輸與服務過程安全設計、財務透明、社區自願性服務、捐款與慈善奉獻以及重視消費者權益等方案則是目標航空業的最適企業社會責任。這樣的整合模型可以提供企業於企業社會責任方案的選擇決策與成本評估時之一種科學性與適切性的方法, 並可以在不同的文化與不同的當地需求下,來同時考慮企業的競爭優勢與社會福利, 以便做出最合適的決策。 Corporate social responsibility (CSR) has become increasingly popular in the West and recently is receiving more attention by corporations in Asia. Many corporations have already chosen the Plan-Do-Check-Action (PDCA) approach to make decisions of CSR programs selection or done much to improve the social and environmental performances, yet these efforts have not been nearly as productive as they could be. Meanwhile, the prevailing methods applied by many companies for selecting CSR programs have four erroneous prerequisites: (1) To select CSR programs is only subjectively through identifying stakeholders’ relation; (2) CSR programs have no interdependent relationships; (3) Resources are unlimited; (4) It is lack of the cost information of CSR programs for CSR performance evaluation. To select the best CSR programs is difficult because there are lots of multiple factors such as social benefit, corporate goals, interdependency, limited availability of CSR resources, etc., in the CSR candidates. Namely, to determine a program without considering the above factors bring about money drain in organizations. Hence, it has substantial meanings to develop an integrated model and scientific techniques to solve the decisions of CSR selection problem. The integrated model is combined the Decision Making Trial and Evaluation Laboratory (DEMATEL), the Analytic Network Process (ANP) and the Zero-One Goal Programming (ZOGP) methods to make optimal choice of CSR programs under limited resources and costs. It is then integrated the Activity-Based Costing (ABC) approach to assess costs of foregoing chosen programs. Since the cost is a major concerned issue for aviation businesses and the hotel industry is lagging behind other travel sectors in social responsibility tourism, both of an international tourist hotel and an airline company cases are presented to demonstrate the implementation of the proposed hybrid model. The result shows that programs such as safety and smooth neighboring traffic improvement, non discrimination hire plan, satisfactory tourism information, stakeholders’ satisfaction, healthy and certified local food supply, and charitable and philanthropic offerings for children are optimal choices for the target hotel; and fuel efficiency, safety design in transportation and service process, financial transparency, community voluntary work support, charitable and philanthropic offerings; taking account of consumer interests and rights, for the target airline company. The effective and appropriate selecting decision and costs evaluation for CSR programs attribute acquired by applying the integrated model enables corporations to achieve social benefits and corporate goals under different culture and local needs.
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