摘要 由於網路普遍化與型攜帶裝置日益發達，以及數位學習裝置搭配雲端系統之教學方式已經逐漸取代傳統的面對面或者視訊等教學方式。因此教學系統可以透過國際各大免費空間等主機端來做遠距離教學，除了可以避免掉單一主機等不可抗力因素，也可以免除掉相關成本費用。目前企業模擬系統逐漸成為公司內部員工訓練或者商管學院數位學習的選擇之一，然而其企業模擬系統非為一個一蹴可及的簡易數位軟體，因此諸多企業模擬系統之現金流、財務報表、與事業模式皆仍只有單一構面，尚具雛形。因此學員無法融會貫通其事業模式循環之意涵。由中央大學資管系及會計研究所合作之企業模擬系統已經邁入第六屆，在先前之企業模擬系統為每一屆重新構思以及製作，因此經驗無法有效的累積，自第三屆之後才開始由後續研究生與團隊承接續製，本研究欲探討如何改進上一屆之決策模擬系統以及專案執行成果與預期目標之差異原因，並且予以差異分析之結論作為經驗傳承作用。 ;ABSTRACT 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.
