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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/68653

    Title: 成功事業模式和失敗事業模式之比較 -以「2015事業模式與決策模擬競賽」EMBA參賽學生為例;A Comparison of the Successful and Failure Business Models - A Case Study of the EMBA Participants in the “2015 Business Model and Decision Simulation Game”
    Authors: 洪瑞澤;Hung,Ruei-tza
    Contributors: 會計研究所
    Keywords: 8十事業模式;數位決策模擬競賽;決策分析;8-Cross Business model;Digital Decision simulation Game;Decision Analysis
    Date: 2015-07-27
    Issue Date: 2015-09-23 13:57:53 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 實務上投資人只能從財務報表中得知各項會計項目的決算總數,卻無法得知經理人執行決策的內容及時間點,或無法得知經理人如何建立其事業模式。投資人若無法瞭解經理人的事業模式,就不能正確解讀事業發展成敗的真正原因。
    「2015事業模式與決策模擬競賽」使用依據8十事業模式架構開發完成的「My brand 2014事業模式與決策模擬系統」。系統的品質會影響數位學習者的學習成效,因此,本研究另一個目的在於透過系統資料分析,瞭解「My brand 2014事業模式與決策模擬系統」的參數設定存在哪些缺失,並且針對缺失提出改善建議。
    ;In practice, investors can only get business performances and conditions from financial statements, but they cannot neither know the content and timing of management’s decision making, nor understand how professional managers develop Business models. If investors cannot understand the business model of the firm, they cannot truly differentiate the underlying reasons that cause a business to succeed or to fail.
    The goal of this study is using decision database from “2015 Business Model and Decision Simulation Game” to explore the decision content and timing between successful and failure business and compare a successful business model to a failure business model.
    The system used in “2015 Business Model and Decision Simulation Game” is called “My brand 2014 Business Model and Decision Simulation System” and its structure is based on 8-Cross Business model. The quality of the digital system will influence system users’ learning effectiveness. Therefore, this study also attempts to debug the digital system through the analyses decision data for future improvement.
    The conclusions of this study are as follows. First, a successful business model implements cash planning and develops new product lines on a timely basis. Conversely, a failure business model does not develop new products in time, and is forced to pay additional cash outflows and incurs cash deficit. Second, faced with the financial crisis or poor operating performance, a successful business model uses short-term borrowing to avoid cash flow shortage. Conversely, a failure business model lacks of the skills of making good use of short-term cash management to avoid business failure. Third, a successful business model controls raw materials purchases and avoid redundant inventory costs. Conversely, a failure Business model is lack of good control of raw materials and labor costs. Forth, a successful business model utilizes working capital, cash dividend or capital reduction tactics to enhance investors’ return. Conversely, a failure business model lacks the ability to use financial engineering.
    Finally, for the system deficiencies, this study finds that players can easily generate high ROIC and use long-term and short-term borrowings at a relatively low cost of capital to create huge economic value added. Besides, the effect of the supplier relationship management decision is not significant.
    Appears in Collections:[會計研究所 ] 博碩士論文

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