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題名:評選企業永續發展與風險管理系統之決策模式
作者:周雯菁
作者(外文):Wen-chin Chou
校院名稱:國立中央大學
系所名稱:企業管理研究所
指導教授:蔡文賢
學位類別:博士
出版日期:2008
主題關鍵詞:管理系統永續發展企業風險管理系統決策實驗室分析法0-1目標規劃分析層級程序法分析網絡程序法Management systemSustainable developmentEnte
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近年來企業永續發展策略已成為全球重要的議題。四大管理系統(品質管理系統、環境管理系統、職業安全衛生管理系統,與社會當責管理系統)能夠幫助企業開創永續的競爭優勢。當中小型企業欲導入這些管理系統時,可能會因時間、人力及財力等資源之限制,以致於無法同時導入所有的方案。如何有效地分配資源於管理系統之導入,將是中小企業的一大挑戰。另一方面,風險的衡量與管理是達成永續發展目標的關鍵因素之一。自從2001年安隆醜聞爆發以後,企業風險管理對於任何組織日趨重要。良好的風險管理系統是成功執行風險管理的先決要件,很多公司紛紛選擇導入「企業風險管理系統」,用來作為控制風險與增加利害關係人價值的方法。鑑於這樣的世界趨勢,引發了銀行如何妥善地評選一套最佳的風險管理系統之議題。因此,本研究提出兩個決策模式來幫助中小企業評選四大管理系統以達成永續發展的目標,並且協助銀行業評選一套最佳的風險管理系統以降低、管理與控制風險。第一個模式整合了「決策實驗室分析法(DEMATEL)」、「分析網路程序法(ANP)」與「0-1整數目標規劃法(ZOGP)」來幫助中小企業評選最適當的管理系統組合。第二個模式整合了「決策實驗室分析法(DEMATEL)」與「分析網路程序法(ANP)」來幫助銀行業評選一套最佳的風險管理系統。首先,第一個決策模式使用「決策實驗室分析法(DEMATEL)」來量化評估準則之間的相依關係,並將它們轉換成「影響關係圖」;接著,將「決策實驗室分析法(DEMATEL)」所得到的「影響關係圖」用來建立「分析網路程序法(ANP)」的網絡結構,進而求取各個方案的權重;最後,將「分析網路程序法(ANP)」所得到的權重納入「0-1整數目標規劃法(ZOGP)」,在充份使用有限資源的考量下,求取最適當的管理系統組合。再者,本研究藉由小型造紙公司的例子來闡述此模式之應用,並且提供多種情境分析來驗證它的有效性。第二個決策模式結合「決策實驗室分析法(DEMATEL)」與「分析網路程序法(ANP)」來評選一套最佳的風險管理系統,並且藉由小型銀行的例子來闡述此模式之應用。更進一步將該模式的結果與「分析層級程序法(AHP)」的結果相互比較之後,顯示準則相依性的確會影響真實的決策制定。本研究主要的貢獻在於建構兩個決策模式來幫助中小企業評選最適當的管理系統組合,以及幫助銀行業評選一套最佳的風險管理系統。
In recent years, corporate sustainable development strategies have become an important issue around the globe. The four management systems (i.e., quality management system, environmental management system, occupational health and safety management system, and social accountability management system) can help enterprises to create sustainable competitive advantages. In view of the fact that the shortage of resources — time, personnel, as well as money — rules most small and medium enterprises (SMEs), they cannot implement all the required management systems at the same time. This becomes a main challenge for SMEs to effectively allocate resources in implementing management systems. On the other hand, measuring and managing risk is one of the most critical factors for achieving the objectives of sustainable development. Since the revelation of the Enron scandal in 2001, enterprise risk management (ERM) has become increasingly important for any organization. A good ERM system is prerequisite to the successful execution of risk management. Many companies opted for the implementation of an ERM system as a way to control risk and enhance shareholder value. Given this worldwide trend, this raises the issue of how banks can better evaluate and select the optimal ERM system. Therefore, this study aims to develop two decision models that can assist SMEs and banks in evaluating and selecting appropriate systems for sustainable development and risk management. The first model assists SMEs in evaluating and selecting the optimal management system portfolio by integrating the Decision Making Trial and Evaluation Laboratory (DEMATEL) method, the Analytic Network Process (ANP) method, and the Zero-One Goal Programming (ZOGP) model. The second model assists banks in evaluating and selecting the best enterprise risk management system by integrating DEMATEL and ANP. First, the first decision model applies the DEMATEL method to quantify interrelationships among criteria and to convert these relationships into the influence-relation-map (IRM). Next, it applies the ANP method to build the network structure by using the IRM and to determine the relative weights of alternatives. Finally, it combines ANP weights with the ZOGP model to obtain the optimal management system portfolio by fully utilizing limited resources. In addition, this study illustrates the application of the first model through an example of a small papermaking company and provides several scenario analyses to verify the effectiveness of this model. The second decision model combines the DEMATEL method with the ANP method for evaluating and selecting the best ERM system and illustrates its application through an example of a small bank. Furthermore, upon comparing the results obtained with the second model to those obtained using the Analytic Hierarchy Process (AHP); it can be noted that interdependencies indeed affect real decision-making. Therefore, the major contribution of this study lies in the development of two decision models. These two models not only assist SMEs in evaluating and selecting the optimal management system portfolio, but also assist banking in evaluating and selecting the best risk management system.
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