應用DEMATEL與ANP決策方法於會計事務委外評估模式之研究

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Title:	應用DEMATEL與ANP決策方法於會計事務委外評估模式之研究
Authors:	陳怡君
Contributors:	會計學系
Keywords:	會計事務委外 accounting affairs outsourcing 決策實驗室法 decision making trial and evaluation laboratory (DEMATEL) 分析網路程序法 analytic network process (ANP)
Date:	2012
Issue Date:	2012-11-20 10:46:39 (UTC+8)
Abstract:	隨著全球經濟的發展，企業之間的競爭逐年提升。基於利潤與專業分工的考量，企業將會計事務委外成為一種趨勢。但此項決策存在著潛在風險，管理者應謹慎評估經濟、管理、風險和品質因素下的影響，確保所決定的為佳的方案。會計事務的選擇方案有委內、委外、合作式委外，其決策對企業未來的發展為長遠的影響。因此，企業需謹慎考量每一決策的影響因素，以確保企業所選的會計事務決策方案為最佳的方案。本研究使用決策實驗室法(DEMATEL)及分析網路程序法(ANP)建構評估模式，探討影響會計事務委外決策的因素。利用決策實驗室分析法得知各因素之間的關聯度大小及因果關係，再利用網路程序分析法計算各因素的權重。最後以個案模擬的方式進行驗證，結果顯示本研究對因素之排序符合模擬之結果，因此使企業能更準確的衡量並校正組織策略方向以及透過委外決策模式的決定而選擇最佳的會計事務服務。 With development in global economy that competitions among enterprises are stronger. It becomes a tendency to accounting affair outsourcing in enterprises that based on consideration either to profit or adopting specialized labor division. But this decision has potential risks that managers to ensure better determined should carefully assess the impact of economics, management, risk and quality factors. This decisions making development of long-term effects in the future that accounting affairs options including outsourcing, in-sourcing, and co-sourcing. Therefore, enterprises would to ensure the accounting affairs decision for the best solution that needed to consider the impact factors of each decision. This study integrates Decision Making Trial and Evaluation Laboratory (DEMATEL) and Analytic Network Process (ANP) to formulate a performance evaluation model to exploring the evaluation factors of accounting affairs outsourcing. We use DEMATEL to mesas the causal relation and correlation of each index. ANP is also used to employ the weight alternative. Finally, a simulation is employed to verify our model. The result through the simulation is complied with our model, so enterprises employing the evaluation of the outsourcing model can choose the best accounting affairs that can more accurately measure and correct the organizations strategic direction.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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