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題名:應用財務分配觀點探討全面品質管理於構建競爭力關鍵成功因素(KSF)–以台北市補習班為例
作者:汪綱維
作者(外文):WANG, KANG-WEI
校院名稱:中華大學
系所名稱:科技管理博士學位學程
指導教授:王明郎
學位類別:博士
出版日期:2018
主題關鍵詞:全面品質管理品質機能展開補習班永續經營財務指標total quality management (TQM)quality function deployment (QFD)cram schoolsustainable developmentfinancial indicators
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全面品質管理(Total Quality Management, TQM)是提供組織作為改善顧客滿意度,持續改善產品品質與提升經營績效的方法。相關研究探討組織競爭力關鍵成功因素偏向於外部環境因素及內部管理活動與行為。因此本研究跳脫先前研究觀點,將TQM的管理活動整合品質機能展開 (Quality function deployment, QFD)的方法,以財務支出指標應用於經營策略。QFD方法中,首次以財務支出項目作為管理技術,探討台北市升學性質之補習班永續經營成功關鍵因素。研究發現成功關鍵因素為教育訓練費用、版權、教職人員薪資費用、廣告費用與保險費用,並凸顯此類補習班經營特性。透過財務指標得知補習班提升競爭力、吸引潛在顧客族群、創造差異化超越同業關鍵指標,並在經營活動、品質管理、資金需求規劃更加具體明確,以滿足顧客需求。
TQM (total quality management, TQM) helps organizations to improve customer satisfaction and to enhance product quality and operation efficiency. This dissertation integrates management activities of TQM into the method of quality function deployment (QFD), using indicators of financial expenditures in the strategy of operation. With the methods of QFD, the indicators of financial expenditures are used as management techniques for the first time to discuss the factors of educational training institutes in Taipei, Taiwan. The study finds that the key success factors include the expenses of copyright, education and training, advertisement and insurance, and teaching and administrative employees. Additnally, this finding shows the nature of this kind of institute operation. Through financial indicators, these institutes can enhance competition, attract potential customers, create service differentiation from the peers, and make more accurate planning for operation activities, quality management, and financial requirement to provide the needs of customers.
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