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題名 策略性資訊科技投資之評估分析 －以C公司為例
The Analysis of Strategy Information Technology Investment - The Case of C Company
作者 陳信杰
貢獻者 吳安妮
陳信杰
關鍵詞 企業價值指標
平衡計分卡
IT成本與效益分析
IT專案管理
Business value index (BVI)
Balanced score card (BSC)
Analysis of information technology costs and benefit
Information technology project management
日期 2017
上傳時間 13-Sep-2017 14:10:21 (UTC+8)
摘要 2009年國家電腦稽核協會（information systems audit and control association，簡稱ISACA）進行了一項針對來自9個國家，1,217名資訊科技（information technology，簡稱IT）專業人士的調查，其調查發現全球企業都相信其IT投資正在創造價值，但他們卻無法確定是否屬實，甚至對於IT所形成的價值不到半數的企業內部達成共識。
然而，隨著IT技術的發展，IT已成為企業的策略性資產。但亞於其他資本投資，IT在企業內所涉及的面向通常較為廣泛，即便是簡單的IT系統，要評估因為其與其他資訊整合而產生的效益，也都不會是一件易事。
但是企業若不對價值進行評估，將無法判斷哪些投資是成功的，而哪些又應該被削減，這將會造成公司錯過更多的機會，而追求不成功的投資。
因此，為做到IT事前評估及事後績效管理，本研究擬將以企業價值指標（business value index，簡稱BVI）及平衡計分卡（balanced score card，簡稱BSC）作為研究標的，並將此兩套工具應用至某銀行業，以提供實務界一整套事前到事後之IT專案管理工具。
In 2009, Information Systems Audit Control Association (ISACA) had made a survey of 1,217 Information Technology (IT) professionals from nine countries. The results showed that companies world-wide thought they had created value from IT but they couldn’t prove the validity. Less than half of the companies couldn’t reach a consensus on the value created by IT. However, the investment in IT technology has become a company’s strategical asset different from other capital investment. Because IT involves in wider aspects of a company. Therefore, it’s not easy for any companies to evaluate the slightest benefit of new IT system even with all information available. If companies ignore enterprise value, they can’t determine investments are profitable or not. Companies might miss the good investment but picking up money losing ones. Therefore, evaluating before and after investment by using IT management, is central to this thesis. This research project applies Business Value Index (BVI) and Balanced Score Card (BSC) as instrument to a bank. Eventually, we found that the two methods, which is BVI and BSC, can integrate efficiently and provide a set of IT project investment instrument in real life.
參考文獻 中文部分
中央通訊社，2009，ISACA九國調查：2 / 3的公司未能正確評估IT價值，對其競爭優勢產生負面影響，網址：http://www.cna.com.tw/postwrite/Detail/34333
.aspx#.WPgY5Pl97IU，搜尋日期：2017年4月20日。
行政院經濟建設委員會，2013，提升我國銀行競爭力之研究，網址：http://www.ndc.gov.tw/News_Content.aspx?n=4E8C07BFA34BAEF2&sms=8C8F186F23B3BE43&s=D7F94F9DBC1C6F5D，搜尋日期：2017年6月30日。
李俊輝，2010，企業價值指標在資訊科技投資評估的應用研究，國立中山大學資訊管理研究所未出版碩士論文。
李旻靜，2016，全球金融科技成長迅速，台灣的法規準備好了嗎？，網址：https://journal.eyeprophet.com/%E5%85%A8%E7%90%83%E9%87%91%E8%9E%8D%E7%A7%91%E6%8A%80%E6%88%90%E9%95%B7%E8%BF%85%E9%80%9F%EF%BC%8C%E5%8F%B0%E7%81%A3%E7%9A%84%E6%B3%95%E8%A6%8F%E6%BA%96%E5%82%99%E5%A5%BD%E4%BA%86%E5%97%8E/，搜尋日期：2017年5月13日。
吳仁和，2012，資訊管理：企業創新與價值創造，臺北市：智勝文化事業有限公司。
林宜學，2014，台灣銀行業實務，第3版，新北市：宏典文化出版股份有限公司。
金融監督管理委員會，2014，強化台灣金融業競爭力研討會，致詞稿，網址：
http://www.fsc.gov.tw/uploaddowndoc?file=talks/201410171209540.docx&filedisplay=103-10-17%E5%BC%B7%E5%8C%96%E5%8F%B0%E7%81%A3%E9%87%91%E8%9E%8D%E6%A5%AD%E7%AB%B6%E7%88%AD%E5%8A%9B%E7%A0%94%E8%A8%8E%E6%9C%83%E8%87%B4%E8%A9%9E%E7%A8%BF-Finalized.docx&flag=doc，搜尋日期：2017年6月24日。
陳雅文，1995，個案研究法，網址：http://terms.naer.edu.tw/detail/1681584/，搜尋日期：2017年6月6日。
陳慧菱，2017，王道銀行開業－台灣工業銀行正式走入歷史，網址：http://news.cnyes.com/news/id/3668050，搜尋日期：2017年5月12日。
銀行法（民國104年6月24日）。
盧希鵬、葉乃菁與鄒仁淳，2005，管理資訊系統，臺北市：華泰文化事業股份有限公司。
Nikkei Computer，2016，FinTech革命－金融科技完全解析，汪平、金恬然與皇甫彥帝譯，臺北市：遠見雜誌。
O’Brien, J. A., and G. M. Marakas.，2013，管理資訊系統第十版，董和昇譯，臺北市：滄海圖書。
Remenyi, D., A. Money, S. Sherwood-Smith, and Z. Irani.，2004，IT成效最佳管理實務，黃彥達譯，臺北市：藍鯨出版。

英文部分
Al-Safi, A. M., L. Al-Safadi, and A. Al-Mudimigh. 2012. CRM scorecard-CRM performance measurement. Networked Computing and Advanced Information Management 2 (1): 8-21. (DOI: 10.4156/ijncm.vol2.issue1.2)
Alhyari, S., M. Alazab, S. Venkatraman, M. Alazab, and A. Alazab. 2013. Performance evaluation of e-government services using balanced scorecard: An empirical study in Jordan. Benchmarking: An International Journal 20 (4): 512-536. (DOI: 10.1108/BIJ-08-2011-0063)
Brand Finance. 2017. Banking 500 2017. Available at: http://brandfinance.com/
knowledge-centre/reports/brand-finance-banking-500-2017/. Accessed: May 13, 2017.
Bloch, M., S. Blumberg, and J. Laartz. 2012. Delivering large - scale IT projects on time, on budget, and on value. Available at: http://www.mckinsey.com/business-functions/digital-mckinsey/our-insights/delivering-large-scale-it-projects-on-time-on-budget-and-on-value. Accessed: April 20, 2017.
Celent. 2016. Global tech spending forecast: Banking edition, 2016. Available at: http://celent.com/reports/global-tech-spending-forecast-banking-edition-2016. Accessed: May 13, 2017.
Fang, M.-Y., and F. Lin. 2006. Measuring the performance of ERP system - from the balanced scorecard perspectives. The Journal of American Academy of Business 10 (September): 256-263.
Gulla, J. 2012. Seven reasons IT projects fail. Available at: http://www.ibmsystemsmag.com/power/Systems-Management/Workload-Management/project_pitfalls/. Accessed: May 21, 2017.
Leavitt, H. J., and T. L. Whisler. 1958. Management in the 1980’s. Available at: https://hbr.org/1958/11/management-in-the-1980s. Accessed: April 18, 2017.
Janhangiri, H., and F. Dashti. 2012. Model for performance evaluation of strategic information technology. World Applied Programming 2 (March): 175-183.
King, J. L., and E. L. Schrems. 1978. Cost-benefit analysis in information systems development and operation. ACM Computing Surveys 10 (March): 19-34. (DOI: 10.1145/356715.356718)
Kaplan, R. S., and D. P. Norton. 2007. Using the balanced scorecard as a strategic management system. Available at: https://hbr.org/2007/07/using-the-balanced-scorecard-as-a-strategic-management-system. Accessed: June 24, 2017.
Lawshe, C. H. 1975. A quantitative approach to content validity. Personnel Psychology 28 (4): 563-575.
Marr, B. 2016. Are these the 7 real reasons why Tech projects fail ? Available at: https://www.forbes.com/sites/bernardmarr/2016/09/13/are-these-the-real-reasons-why-tech-projects-fail/#e365dde73206. Accessed: May 21, 2017.
McFarlan, F. W., J. L. McKenney, and P. Pyburn. 1983. The information archipelago – plotting a course. Available at: https://hbr.org/1983/01/the-information-archipelago-plotting-a-course. Accessed: June 24, 2017.
Nisman, M. 2004. IT business value index. In IT innovation for adaptability and competitiveness. (Fitzgerald, B., and E. Wynn, pp. 209-217). New York, NY: Springer Science and Business Media LLC. (DOI: 10.1007/1-4020-8000-X_13)
Powell, P. 1992. Information technology evaluation: Is it different? The Journal of the Operational Research Society 43 (January): 29-42. (DOI: 10.2307/2583696)
Remenyi, D., A. Money, S. Sherwood-Smith, and Z. Irani. 2000. The Effective Measurement and Management of IT Costs and Benefits. 2nd edition. United Kingdom, U.K.: Elsevier Butterworth-Heinemann.
Santhanam, R., and J. Kyparisis. 1995. A multiple criteria decision model for information system project selection. Computers and Operations Research 22 (October): 807-818. (DOI: 10.1016/0305-0548(94)00069-K)
Schniederjans, M. J., J. L. Hamaker, and A. M. Schniederjans. 2004. Information Technology Investment: Decision-Making Methodology. Singapore: World Scientific Publishing Co. Pte. Ltd.
Standish Group. 1995. The standish group report. Available at: https://www.projectsmart.co.uk/white-papers/chaos-report.pdf. Accessed: April 20, 2017.
Stewart, R. A., and S. Mohamed. 2003. Evaluating the value IT adds to the process of project information management in construction. Automation in Construction 12 (July): 407-417. (DOI: 10.1016/S0926-5805(03)00006-2)
TransferWise. 2015. 5 ways technology has changed banking forever. Available at: https://transferwise.com/gb/blog/5-ways-technology-has-changed-banking. Accessed: May 13, 2017.
Whittaker, B. 1999. What went wrong? Unsuccessful information technology projects. Information Management and Computer Security 7 (1): 23-30. (DOI: 10.1108/09685229910255160)
描述 碩士
國立政治大學
會計學系
104353026
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0104353026
資料類型 thesis
dc.contributor.advisor 吳安妮zh_TW
dc.contributor.author (Authors) 陳信杰zh_TW
dc.creator (作者) 陳信杰zh_TW
dc.date (日期) 2017en_US
dc.date.accessioned 13-Sep-2017 14:10:21 (UTC+8)-
dc.date.available 13-Sep-2017 14:10:21 (UTC+8)-
dc.date.issued (上傳時間) 13-Sep-2017 14:10:21 (UTC+8)-
dc.identifier (Other Identifiers) G0104353026en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/112612-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 104353026zh_TW
dc.description.abstract (摘要) 2009年國家電腦稽核協會（information systems audit and control association，簡稱ISACA）進行了一項針對來自9個國家，1,217名資訊科技（information technology，簡稱IT）專業人士的調查，其調查發現全球企業都相信其IT投資正在創造價值，但他們卻無法確定是否屬實，甚至對於IT所形成的價值不到半數的企業內部達成共識。
然而，隨著IT技術的發展，IT已成為企業的策略性資產。但亞於其他資本投資，IT在企業內所涉及的面向通常較為廣泛，即便是簡單的IT系統，要評估因為其與其他資訊整合而產生的效益，也都不會是一件易事。
但是企業若不對價值進行評估，將無法判斷哪些投資是成功的，而哪些又應該被削減，這將會造成公司錯過更多的機會，而追求不成功的投資。
因此，為做到IT事前評估及事後績效管理，本研究擬將以企業價值指標（business value index，簡稱BVI）及平衡計分卡（balanced score card，簡稱BSC）作為研究標的，並將此兩套工具應用至某銀行業，以提供實務界一整套事前到事後之IT專案管理工具。		zh_TW
dc.description.abstract (摘要) In 2009, Information Systems Audit Control Association (ISACA) had made a survey of 1,217 Information Technology (IT) professionals from nine countries. The results showed that companies world-wide thought they had created value from IT but they couldn’t prove the validity. Less than half of the companies couldn’t reach a consensus on the value created by IT. However, the investment in IT technology has become a company’s strategical asset different from other capital investment. Because IT involves in wider aspects of a company. Therefore, it’s not easy for any companies to evaluate the slightest benefit of new IT system even with all information available. If companies ignore enterprise value, they can’t determine investments are profitable or not. Companies might miss the good investment but picking up money losing ones. Therefore, evaluating before and after investment by using IT management, is central to this thesis. This research project applies Business Value Index (BVI) and Balanced Score Card (BSC) as instrument to a bank. Eventually, we found that the two methods, which is BVI and BSC, can integrate efficiently and provide a set of IT project investment instrument in real life.en_US
dc.description.tableofcontents 第壹章 緒論 1
第一節 研究動機與目的 1
第二節 研究問題 4
第三節 論文架構 6
第貳章 文獻探討 8
第一節 IT之成本與效益分析相關之文獻 8
第二節 BVI相關之文獻 23
第三節 IT與BSC結合之相關文獻 31
第四節 研究延伸 45
第參章 研究方法 47
第一節 個案研究法 47
第二節 研究架構 49
第三節 資料蒐集 50
第肆章 個案公司介紹 51
第一節 產業介紹 51
第二節 個案公司介紹 56
第伍章 BVI及BSC之應用 61
第一節 BVI導入個案公司之過程 61
第二節 以BSC作為個案公司IT績效管理之內容 83
第三節 BVI及BSC之導入對個案公司之預期效益 87
第陸章 結論與建議 91
第一節 研究結論 91
第二節 研究限制 92
第三節 研究建議 93
參考文獻 95
 		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0104353026en_US
dc.subject (關鍵詞) 企業價值指標zh_TW
dc.subject (關鍵詞) 平衡計分卡zh_TW
dc.subject (關鍵詞) IT成本與效益分析zh_TW
dc.subject (關鍵詞) IT專案管理zh_TW
dc.subject (關鍵詞) Business value index (BVI)en_US
dc.subject (關鍵詞) Balanced score card (BSC)en_US
dc.subject (關鍵詞) Analysis of information technology costs and benefiten_US
dc.subject (關鍵詞) Information technology project managementen_US
dc.title (題名) 策略性資訊科技投資之評估分析 －以C公司為例zh_TW
dc.title (題名) The Analysis of Strategy Information Technology Investment - The Case of C Companyen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 中文部分
中央通訊社，2009，ISACA九國調查：2 / 3的公司未能正確評估IT價值，對其競爭優勢產生負面影響，網址：http://www.cna.com.tw/postwrite/Detail/34333
.aspx#.WPgY5Pl97IU，搜尋日期：2017年4月20日。
行政院經濟建設委員會，2013，提升我國銀行競爭力之研究，網址：http://www.ndc.gov.tw/News_Content.aspx?n=4E8C07BFA34BAEF2&sms=8C8F186F23B3BE43&s=D7F94F9DBC1C6F5D，搜尋日期：2017年6月30日。
李俊輝，2010，企業價值指標在資訊科技投資評估的應用研究，國立中山大學資訊管理研究所未出版碩士論文。
李旻靜，2016，全球金融科技成長迅速，台灣的法規準備好了嗎？，網址：https://journal.eyeprophet.com/%E5%85%A8%E7%90%83%E9%87%91%E8%9E%8D%E7%A7%91%E6%8A%80%E6%88%90%E9%95%B7%E8%BF%85%E9%80%9F%EF%BC%8C%E5%8F%B0%E7%81%A3%E7%9A%84%E6%B3%95%E8%A6%8F%E6%BA%96%E5%82%99%E5%A5%BD%E4%BA%86%E5%97%8E/，搜尋日期：2017年5月13日。
吳仁和，2012，資訊管理：企業創新與價值創造，臺北市：智勝文化事業有限公司。
林宜學，2014，台灣銀行業實務，第3版，新北市：宏典文化出版股份有限公司。
金融監督管理委員會，2014，強化台灣金融業競爭力研討會，致詞稿，網址：
http://www.fsc.gov.tw/uploaddowndoc?file=talks/201410171209540.docx&filedisplay=103-10-17%E5%BC%B7%E5%8C%96%E5%8F%B0%E7%81%A3%E9%87%91%E8%9E%8D%E6%A5%AD%E7%AB%B6%E7%88%AD%E5%8A%9B%E7%A0%94%E8%A8%8E%E6%9C%83%E8%87%B4%E8%A9%9E%E7%A8%BF-Finalized.docx&flag=doc，搜尋日期：2017年6月24日。
陳雅文，1995，個案研究法，網址：http://terms.naer.edu.tw/detail/1681584/，搜尋日期：2017年6月6日。
陳慧菱，2017，王道銀行開業－台灣工業銀行正式走入歷史，網址：http://news.cnyes.com/news/id/3668050，搜尋日期：2017年5月12日。
銀行法（民國104年6月24日）。
盧希鵬、葉乃菁與鄒仁淳，2005，管理資訊系統，臺北市：華泰文化事業股份有限公司。
Nikkei Computer，2016，FinTech革命－金融科技完全解析，汪平、金恬然與皇甫彥帝譯，臺北市：遠見雜誌。
O’Brien, J. A., and G. M. Marakas.，2013，管理資訊系統第十版，董和昇譯，臺北市：滄海圖書。
Remenyi, D., A. Money, S. Sherwood-Smith, and Z. Irani.，2004，IT成效最佳管理實務，黃彥達譯，臺北市：藍鯨出版。

英文部分
Al-Safi, A. M., L. Al-Safadi, and A. Al-Mudimigh. 2012. CRM scorecard-CRM performance measurement. Networked Computing and Advanced Information Management 2 (1): 8-21. (DOI: 10.4156/ijncm.vol2.issue1.2)
Alhyari, S., M. Alazab, S. Venkatraman, M. Alazab, and A. Alazab. 2013. Performance evaluation of e-government services using balanced scorecard: An empirical study in Jordan. Benchmarking: An International Journal 20 (4): 512-536. (DOI: 10.1108/BIJ-08-2011-0063)
Brand Finance. 2017. Banking 500 2017. Available at: http://brandfinance.com/
knowledge-centre/reports/brand-finance-banking-500-2017/. Accessed: May 13, 2017.
Bloch, M., S. Blumberg, and J. Laartz. 2012. Delivering large - scale IT projects on time, on budget, and on value. Available at: http://www.mckinsey.com/business-functions/digital-mckinsey/our-insights/delivering-large-scale-it-projects-on-time-on-budget-and-on-value. Accessed: April 20, 2017.
Celent. 2016. Global tech spending forecast: Banking edition, 2016. Available at: http://celent.com/reports/global-tech-spending-forecast-banking-edition-2016. Accessed: May 13, 2017.
Fang, M.-Y., and F. Lin. 2006. Measuring the performance of ERP system - from the balanced scorecard perspectives. The Journal of American Academy of Business 10 (September): 256-263.
Gulla, J. 2012. Seven reasons IT projects fail. Available at: http://www.ibmsystemsmag.com/power/Systems-Management/Workload-Management/project_pitfalls/. Accessed: May 21, 2017.
Leavitt, H. J., and T. L. Whisler. 1958. Management in the 1980’s. Available at: https://hbr.org/1958/11/management-in-the-1980s. Accessed: April 18, 2017.
Janhangiri, H., and F. Dashti. 2012. Model for performance evaluation of strategic information technology. World Applied Programming 2 (March): 175-183.
King, J. L., and E. L. Schrems. 1978. Cost-benefit analysis in information systems development and operation. ACM Computing Surveys 10 (March): 19-34. (DOI: 10.1145/356715.356718)
Kaplan, R. S., and D. P. Norton. 2007. Using the balanced scorecard as a strategic management system. Available at: https://hbr.org/2007/07/using-the-balanced-scorecard-as-a-strategic-management-system. Accessed: June 24, 2017.
Lawshe, C. H. 1975. A quantitative approach to content validity. Personnel Psychology 28 (4): 563-575.
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