本研究以商業模擬遊戲為基礎架構，導入經驗學習之概念，並結合商業模式與作業基礎成本制之概念，聯合開發出這款ShelviDream ABC商業模擬遊戲。透過這套ABC商業模擬遊戲從知識與技能及團隊合作三個學習層面去檢視工作經驗與團隊溝通討論時間長短對於學習成效是否會有所影響。 研究結果顯示ShelviDream ABC商業模擬遊戲作為管理相關課程的教學輔助工具，有助提升學員的學習成效。在討論時間長短方面發現，平均每天討論時間2個小時以上的學員在知識、技能與團隊合作三個層面的學習成效有顯著正向影響，且在知識層面下的商業模式與作業基礎成本制的學習上有顯著影響。在工作經驗影響下，發現在知識與技能及團隊合作層面上有工作經驗的學員在學習成效上的影響是正向顯著的，且在商業模式與作業基礎成本制知識的學習也為正向顯著影響。在工作資歷深淺發現，工作資歷與知識層面的學習成效有顯著正向影響且對於知識層面中的商業模式的學習成效也有顯著正向影響。 本研究亦發現系統所提供的平台與課程設計對於知識、技能、團隊合作三個層面的學習成效都有顯著的影響。但友善介面對於知識、技能、團隊合作三個層面的學習成效則都沒有顯著影響。This study use our joint developed business simulation game ShelviDream. Based on the conceptual framework of business simulation game this game introduces the concept of experiential learning together with the concept of Business Model and the Activity-Based Costing. In order to study the impact on learning efficiency by actual work experience and the time spending on team communication, we use this ABC simulation model examine three learning levels which is knowledge, skills and teamwork. Study results indicate that using ShelviDream ABC business simulation game as management class teaching aids will improve learner’s study effectiveness. We found out that more than two hours of discussion and communication time will have significant impact on the effectiveness of learning in the knowledge level and significantly influence on the business model and Activity Based Costing learning in the knowledge level and has a positive impact on the level of skill and teamwork learning. We also found that students with more working experience will have significant positive impact on the level of knowledge, skills and teamwork learning and also has significant impact on the learning of business model and Activity Based Costing. It is said that the more working experience the more significant positive impact on the effectiveness of the knowledge-level and business model learning. The study also found that the platform provided by the system and curriculum design have a significant positive impact on the level of knowledge, skills and teamwork learning, But friendly interface design has no significant impacts of the learning of knowledge, skills and teamwork.
