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題名 | 使用知識價值附加法衡量資訊科技委外之績效=The Performance and Efficiency Evaluation of the IT Outsourcing--Using the KVA Method |
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作者 | 吳有龍; 楊倍箕; Wu, Yu-lung; Yang, Pei-chi; |
期刊 | 資訊管理展望 |
出版日期 | 20071200 |
卷期 | 9:2 2007.12[民96.12] |
頁次 | 頁49-66 |
分類號 | 494.542 |
語文 | chi |
關鍵詞 | 資訊科技委外; 知識附加價值法; 知識報酬率; Information technology outsourcing; Knowledge value added; Return of knowledge; |
中文摘要 | 為了在競爭激烈的環境裡獲取優勢,資訊科技委外是企業所常採用的模式之一,企業界也普遍認為資訊科技委外是一種能夠節省成本、降低總體花費的最佳方式。而在過去之研究,較少有相關文獻或研究探討資訊科技委外後各流程,其所蘊含之知識量與報酬率,是否有所改變。因此本研究以Housel & Bell 所提出之知識附加價值法(Knowledge Value Added, KVA) ,將資訊科技委外前後各流程所內含的知識加以量化,並比較其差異,作為資訊科技委外之績效評估。 藉由KVA 法之學習時間與流程描述來估計流程內的知識量,對三家上市公司進行深度訪談,並輔以公開之財務報表進行成本分析,以獲得各部門KVA 值,進而取得知識報酬率(Return of Knowledge, ROK)。研究結果發現,資訊委外對於企業,除節省成本、降低總體花費外,在各流程所蘊含之知識量與報酬率,亦會相對逐年漸漸提高。藉此明確之具體化數據,可促使管理者在考量資訊科技投資時採用委外方式之意願,並可使企業專注於核心資源之經營,進而提升企業整體之經營績效。 |
英文摘要 | In order to obtain the advantageous position in an environment with keen competition, Information Technology (IT) Outsourcing is one of the models that the enterprises usually adopt. Generally the enterprises also believe that information technology outsourcing is the best method to save the cost and lower the overall expenditure. But in previous studies, there are not many related literatures or studies that would consider each of the flow paths after information technology outsourcing, and evaluate whether there is any change on its knowledge amount and rate of return. Therefore this study uses the Knowledge Value Added (KVA) method, which is addressed by Housel & Bell, to quantify the knowledge that is contained in each flow path before and after information technology outsourcing. Then the differences are compared for performance assessment of information technology outsourcing. The learning time and flow path description of KVA are used for the estimation of knowledge amount within the flow paths. To obtain the KVA value and Return of Knowledge (ROK) of each department, in-depth interviews are carried out with three listed companies and their public financial statements are used to assist with the cost analysis. The result of the study found that besides cost saving and lowering of the overall expenditure, the information technology outsourcing can also gradually raise the knowledge amount and rate of return within each flow path year by year for the enterprises. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。