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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/92430


    Title: 企業數位轉型與管理策略之探討-以某個案公司為例
    Authors: 羅心妤;Lo, Hsin-Yu
    Contributors: 會計研究所企業資源規劃會計碩士在職專班
    Keywords: 數位轉型;平衡計分卡(BSC);作業價值管理(AVM);Digital transformation;Balanced Scorecard (BSC);Activity Value Management (AVM)
    Date: 2023-06-13
    Issue Date: 2023-10-04 16:00:51 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 在2020年一開始,新冠肺炎傳染病在全球爆發,全球幾乎無一國家能倖受苦受難,記憶中,台灣民眾還冒著危險,並在寒風中有秩序地排隊領取口罩的分配。而各國為降低疫情造成的影響,持續下達鎖國與封城令等等。而台灣為救經濟其政府協助企業注意營運風險,並加速跨國的佈局並積極協助企業的數位轉型。在民以食為天之下,食品產業也面臨必須轉型,以跟上變化多端及競爭激烈的市場腳步。例如:當產品原物料繁雜數量又較多情況下,當碰上來源不確定的情況下,對於工廠生產產線會帶來品質不易掌握的不確定性與工廠倉儲管理的營運狀況;或是重要製程倘若缺乏數位化,就必須仰賴人工紀錄的老師傅經驗,常常都會造成傳承的難度與艱辛;尤其是這三年多來疫情衝擊下,導致原物料與航運價格均上漲,不僅貨櫃短缺,更因民眾新生活型態上的改變,都使得食品業必須從營運上積極正面對決企業轉型的挑戰。

    但目前鮮少有研究探討數位轉型與管理策略方法,例如:平衡計分卡(BSC)與作業價值管理(AVM)的關聯性,因此本研究作為承先啟後的先驅。

    企業在面對如此變化多端的市場競爭環境下,企業該如何評估在現階段所擁有優劣勢情況下,藉由數位科技等技術應用,蒐集相關大數據分析,藉此以提升企業營運績效,為重要且有趣的議題,為本次研究的主要動機之一; 每家企業都有策略,但如何協助企業使用有效率的管理策略與方法,蒐集大數據進行分析與實際執行,亦為重要的探討議題,為本次研究的動機二。

    本研究是以企業數位轉型為研究的標的,因此本研究建議後續研究者可以用其他與數位轉型發展相關的探討主題,例如:組織的員工心理安全感、管理方法與其他AI數位工具來進行研究標的, 使得研究素材得以更加多元。
    ;At the beginning of 2020, the COVID-19 pandemic erupted globally, and almost no country was spared from the suffering. In Taiwan, people risked their lives to orderly queue up and collect allocated masks in the cold wind. While countries worldwide continued to issue lockdown and stay-at-home orders to mitigate the impact of the virus on human life and health, Taiwan encouraged businesses to implement risk management, accelerate cross-border deployment, and assist in digital transformation to save the economy. In the food industry, which relies on the people′s daily consumption, companies are facing the challenge of keeping up with the rapidly changing and highly competitive market. For example, when the raw materials are complex and the quantity is large, uncertainty and operational difficulties in factory production and warehouse management arise if the sources are uncertain. The lack of digitalization in critical processes can also lead to difficulty in knowledge transfer and reliance on experienced workers for manual recording. Especially in the past three years, the impact of the pandemic has caused both raw material and shipping prices to rise, resulting in container shortages. Furthermore, changes in people′s new lifestyles have forced the food industry to actively confront the challenges of enterprise transformation in their operations.

    However, there is currently little research on digital transformation and management methods, such as the relationship between the Balanced Scorecard (BSC) and Activity Value Management (AVM). Therefore, this study serves as a pioneer in this field.

    In the face of such a rapidly changing market competition environment, how can companies evaluate their strengths and weaknesses at the current stage and use technology applications such as digital technology to collect relevant big data for analysis and improve operational performance is an important and interesting topic and one of the main motivations for this research. Every company has a strategy, but how to assist companies in using effective management strategies and methods, collecting big data for analysis and practical implementation, is also an important topic for discussion and the second motivation for this research.

    This study focuses on enterprise digital transformation, and the researchers recommend that future studies can explore other topics related to digital transformation development, such as organizational employees′ psychological sense of security, management methods, and other AI digital tools. This will allow for a more diverse range of research materials.
    Appears in Collections:[企業資源規劃(ERP)會計碩士在職專班] 博碩士論文

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