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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/65544

    Title: 商業模式數位模擬系統開發與經驗傳承之研究 -以「2013 ABC決策模擬系統專題」為例;The Development and Experience Learning of ABC 2013, A Business Model Based Decision Simulation System - A Case Study
    Authors: 林文鍙;Lin,Wen-hu
    Contributors: 會計研究所
    Keywords: 事業模式;數位模擬系統;經驗傳承;: 8+ Business model;digital simulation systems;experience learning
    Date: 2014-07-07
    Issue Date: 2014-10-15 17:03:18 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 摘要
    Due to the wide spreading of internet and innovation of hand carry devices in this decade, digitize and cloud-based training/ teaching devices have impacted traditional face to face/ video education.
    Based on this IT revolution, teaching systems could provide remote training service through international free cloud spaces to avoid the risk and reduce fixed costs. The enterprise simulation system has being one of the digital training solutions for companies and collage of business to educate their employees or students.
    Unfortunately, the enterprise simulators are a kind of complicated programs which take resources and time to be well developed. Based on the reasons above, the current simulators are lacking in connection between cash flows, financial statements, and business modes.
    This disadvantage confuses the students to understand the meanings of enterprise cycles. The National Central University Department of Information Management and Graduate Institute of Accounting has developed and released the enterprise simulator 6th version this year. The first two versions did not consider about the pros and cons which the old version has until the third version.
    In order to pass down the experiences to enhance the performance, the following versions are handed over to the graduate team. This research aims to explore the method to improve performances for the next generation simulators also try to search the reasons of differences between actual results and predictive values. Through analyzing the differences between physical results and virtual values, the way of inheritance could be discovered.
    Appears in Collections:[會計研究所 ] 博碩士論文

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