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題名 導入RPA之流程及成本效益個案研究 －以某會計師事務所為例
The processes and cost-benefit of introducing RPA－The case study of an accounting firm作者 高涔馨
Gao, Cen-Xin貢獻者 王文英
Wang, Wen-Ying
高涔馨
Gao, Cen-Xin關鍵詞 自動流程機器人
流程自動化
合夥組織
IT導入
導入流程
成本效益
RPA
process automation
partnership
introducing IT
introducing process
cost-benefit日期 2020 上傳時間 3-Aug-2020 17:26:39 (UTC+8) 摘要 近幾年來各種新科技應用相繼推出，自動流程機器人(RPA)也是其中一個受到企業關注的應用，該軟體透過將流程自動化可以讓員工作業效率提升，專注在需要人工判斷且附加價值較高的作業上，而作為串起繁瑣流程的角色，RPA亦被視為AI等高科技工具的載具，是流程優化的第一步，基於這些特點讓企業紛紛想進行RPA的導入。不過RPA在國內的發展尚在起步階段，許多企業的導入還沒大幅擴大至整個組織，所以也較少研究探討RPA在實務上使用的情況，因此本研究欲透過有與國際聯盟的會計師事務所，探討RPA之導入流程與產生之成本效益，以作為國內類似組織導入參考。本研究採個案研究法，訪談個案事務所負責導入機器人的人員與使用者，瞭解會計師事務所實務上導入RPA的動機、方式與成本效益，並在分析與彙整後，得出以下結論：一、會計師事務所將RPA視為流程優化的工具，作為整體事務所數位轉型的基礎，用以搭載其他工具或應用。二、在類似的合夥組織中，適合以主動的提案方式進行機器人的導入，有助於逐步擴大效益與使用。三、除了一般軟硬體成本，導入時花費更多的是溝通與瞭解流程的時間以方便導入。在效益方面，則為提升效率最為明顯，但降低成本、提高營收等財務效益並不顯著。四、導入過程中，會因為難以詳細瞭解流程或是流程本身性質而執行困難；導入後，由於合夥組織的特性而難以提高員工使用率和合夥人接受度。
In recent years, several kinds of new technologies successively appear. Robotic process automation is one of the tools that companies pay attention to. This software automates processes to increase work efficiency and let employees focus on value added work like works that contain artificial judgment. As a tool combines a lot of complicated processes, RPA is also regarded as the base of high technologies like AI. It is the first step of process upskilling. According to these advantages above, many companies want to introduce RPA.However, RPA is not so popular in Taiwan now. A few companies do not use RPA in every department, so there are less studies talking about actual usage. Therefore, the purpose of this study is to explore the process of introducing RPA and cost-benefit by interviewing accounting firm with international alliance and can be a reference for Taiwan companies.Case study is used in this study. Through interviewing the employees responsible for introducing RPA and the users, we could understand not only the purpose and process of introducing RPA but also cost-benefit. After analyzing and comparing the results, the conclusions of this study are:1.Accounting firm regards RPA as a tool of process upskilling and the base of digital transformation because RPA can combine with different applications.2.Proactive proposal is a good way to gradually expand the usage of RPA in partnership.3.In addition to the cost of software and hardware, the employees think that communicating with users spends lots of time. In terms of benefits, RPA increases work efficiency the most but do not significantly reflect on financial aspect such as decreasing cost and increasing revenue.4.While introducing RPA, they find that is hard to understand the overall detail of processes. After introducing RPA, they try hard to expand the usage and persuade partners due to the features of partnership.參考文獻 中文文獻西村泰洋，2019，圖解RPA機器人流程自動化入門，陳彩華譯，臉譜出版社。安永聯合會計師事務所，2018，企業優化新變革－機器人流程自動化趨勢與財稅務科技:應用方案與實例。網址: https://www.economic.ntpc.gov.tw吳仁和，2011，資訊管理 企業創新與價值創造，台北：智勝文化。林東清，2010，資訊管理 e化企業的核心競爭力，台北：智勝文化。黃昌意，1994，資訊技術之效益評估與經營管理，台北：資訊電腦雜誌社。羅正漢，2018，RPA席捲全球企業，臺灣已經有開始採用的案例，IThome技術文章。網址: https://www.ithome.com.tw/tech/124214勤業眾信管理顧問公司，2018，流程機器人(RPA)全球現況調查，勤業眾信通訊2018(7): 26-29。英文文獻Acoba, F., A. Levine, A. Tousain, and D. Kaplan. 2019. Robotic process automation benefits and adoption journey. Deloitte article series.Alberth, M., and M. Mattern. 2017. Understanding robotic process automation (RPA). Capco Institute Journal of Financial Transformation 46(11): 54-61.Anagnoste, S. 2017. Robotic Automation Process-the next major revolution in terms of back office operations improvement. Proceedings of the International Conference on Business Excellence 11(1): 676-686.Asatiani, A., and E. Penttinen. 2016. Turning robotic process automation intocommercial success – Case OpusCapita. Journal of Information Technology Teaching Cases 6(2): 67-74.Bharadwaj, A. S. 2000. A resource-based perspective on information technology capability and firm performance: An empirical investigation. MIS Quarterly 24(1): 169-196.Burnett, S., M. Aggarwal, A. Modi, and S. Bhadola. 2018. Defining Enterprise RPA. An Everest Group Viewpoint 2018.Clair, C. 2019. The Forrester Wave™: Robotic Process Automation, Q4 2019. Forrester research.Geyer-Klingeberg, J., J. Nakladal, F. Baldauf, and F. Veit. 2018. Process Mining and Robotic Process Automation: A Perfect Match. 16th International Conference on Business Process Management 2018.Hundle, J., M. Lacity, L. Willcocks, and S. Khan. 2018. Robotic Process Automation: Benchmarking the Client Experience. Knowledge Capital Partners: Robotic Process Automation Executive Research Report.IEEE Standard Association. 2017. IEEE Guide for Terms and Concepts in Intelligent Process. IEEE Standard 2017.Lacity, M., and L. Willcocks. 2016. Robotic process automation: The nexttransformation lever for shared services. The Outsourcing Unit Working Research Paper Series.McKinsey Glabal Institute. 2018. Notes from the AI Frontier Modeling the Impact of AI on the World Economy. McKinsey Discussion Paper.Moayed, V. 2018. Crossing the chasm from pilot to full scale RPA deployment. UiPath Report.Moffitt, K. C., A. M. Rozario, and M. A. Vasarhelyi. 2018. Robotic process automation for auditing. Journal of Emerging Technologies in Accounting 15(1): 1-10.Remenyi, D., A. Money, M. Sherwood-Smith, and Z. Irani. 2000. The Effective Measurement and Mangement of IT Costs and Benefits. MA: Butterworth-Heinrmann.Rutaganda, L., R. Bergstrom, A. Jayashekhar, D. Jayasinghe, and J. Ahmed. 2017. Avoid pitfalls and unlocking real business value with RPA. Capco Institute Journal of Financial Transformation 46(11): 104-114.Ryan, C. 2016. Get ready for robots-Why planning makes the difference betweensuccess and disappointment. EY Report.Syed, R., S. Suriadi, M. Adams, W. Bandara, S. J.J. Leemans, C. Ouyang, A. H.M. ter Hofstede, I. van de Weerd, M. T. Wynn, and H. A. Reijers. Robotic process automation: Contemporary themes and challenges. Computers in Industry 115(2): 1-15.Tanriverdi, H. 2005. Information technology relatedness, knowledge management capability, and performance of multibusiness firms. MIS Quarterly 29(2): 311-334.Torkzadeh, G., J. C. J. Chang and A. M. Hardin. 2011. Usage and impact of technology enabled job learning. European Journal of Information Systems (2011) 20: 69–86.Torkzadeh, G., and W.J. Doll. 1999. The development of a tool for measuring the perceived impact of information technology on work. The International Journal of Management Service 27(3): 327–339.UiPath. 2018. RPA: The next step in retail automation. UiPath Retail Automation whitepaper.Yin, R. K. 1989. Case Study Research- Design and Methods. 2nd edition. Newbury Parks, California: Sage. 描述 碩士
國立政治大學
會計學系
107353007資料來源 http://thesis.lib.nccu.edu.tw/record/#G0107353007 資料類型 thesis dc.contributor.advisor 王文英 zh_TW dc.contributor.advisor Wang, Wen-Ying en_US dc.contributor.author (Authors) 高涔馨 zh_TW dc.contributor.author (Authors) Gao, Cen-Xin en_US dc.creator (作者) 高涔馨 zh_TW dc.creator (作者) Gao, Cen-Xin en_US dc.date (日期) 2020 en_US dc.date.accessioned 3-Aug-2020 17:26:39 (UTC+8) - dc.date.available 3-Aug-2020 17:26:39 (UTC+8) - dc.date.issued (上傳時間) 3-Aug-2020 17:26:39 (UTC+8) - dc.identifier (Other Identifiers) G0107353007 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/130925 - 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) 107353007 zh_TW dc.description.abstract (摘要) 近幾年來各種新科技應用相繼推出，自動流程機器人(RPA)也是其中一個受到企業關注的應用，該軟體透過將流程自動化可以讓員工作業效率提升，專注在需要人工判斷且附加價值較高的作業上，而作為串起繁瑣流程的角色，RPA亦被視為AI等高科技工具的載具，是流程優化的第一步，基於這些特點讓企業紛紛想進行RPA的導入。不過RPA在國內的發展尚在起步階段，許多企業的導入還沒大幅擴大至整個組織，所以也較少研究探討RPA在實務上使用的情況，因此本研究欲透過有與國際聯盟的會計師事務所，探討RPA之導入流程與產生之成本效益，以作為國內類似組織導入參考。本研究採個案研究法，訪談個案事務所負責導入機器人的人員與使用者，瞭解會計師事務所實務上導入RPA的動機、方式與成本效益，並在分析與彙整後，得出以下結論：一、會計師事務所將RPA視為流程優化的工具，作為整體事務所數位轉型的基礎，用以搭載其他工具或應用。二、在類似的合夥組織中，適合以主動的提案方式進行機器人的導入，有助於逐步擴大效益與使用。三、除了一般軟硬體成本，導入時花費更多的是溝通與瞭解流程的時間以方便導入。在效益方面，則為提升效率最為明顯，但降低成本、提高營收等財務效益並不顯著。四、導入過程中，會因為難以詳細瞭解流程或是流程本身性質而執行困難；導入後，由於合夥組織的特性而難以提高員工使用率和合夥人接受度。 zh_TW dc.description.abstract (摘要) In recent years, several kinds of new technologies successively appear. Robotic process automation is one of the tools that companies pay attention to. This software automates processes to increase work efficiency and let employees focus on value added work like works that contain artificial judgment. As a tool combines a lot of complicated processes, RPA is also regarded as the base of high technologies like AI. It is the first step of process upskilling. According to these advantages above, many companies want to introduce RPA.However, RPA is not so popular in Taiwan now. A few companies do not use RPA in every department, so there are less studies talking about actual usage. Therefore, the purpose of this study is to explore the process of introducing RPA and cost-benefit by interviewing accounting firm with international alliance and can be a reference for Taiwan companies.Case study is used in this study. Through interviewing the employees responsible for introducing RPA and the users, we could understand not only the purpose and process of introducing RPA but also cost-benefit. After analyzing and comparing the results, the conclusions of this study are:1.Accounting firm regards RPA as a tool of process upskilling and the base of digital transformation because RPA can combine with different applications.2.Proactive proposal is a good way to gradually expand the usage of RPA in partnership.3.In addition to the cost of software and hardware, the employees think that communicating with users spends lots of time. In terms of benefits, RPA increases work efficiency the most but do not significantly reflect on financial aspect such as decreasing cost and increasing revenue.4.While introducing RPA, they find that is hard to understand the overall detail of processes. After introducing RPA, they try hard to expand the usage and persuade partners due to the features of partnership. en_US dc.description.tableofcontents 圖目錄 ii表目錄 iii第一章 緒論 1第一節 研究背景與動機 1第二節 研究目的與問題 2第三節 論文架構與研究流程 3第二章 文獻探討 5第一節 自動流程機器人之定義與發展 5第二節 導入IT及RPA之成本效益 14第三章 研究設計 37第一節 觀念性架構 37第二節 研究方法 38第三節 研究對象 38第四節 資料蒐集與分析方式 39第四章 個案分析 40第一節 個案事務所介紹 40第二節 導入RPA的動機與目的 41第三節 具體導入RPA之流程 42第四節 RPA導入所涉及之相關成本與效益 54第五節 導入過程中之困難與解決方式 65第五章 結論與建議 68第一節 研究結論 68第二節 研究建議 70第三節 研究限制 71參考文獻 72 zh_TW dc.format.extent 2909087 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0107353007 en_US dc.subject (關鍵詞) 自動流程機器人 zh_TW dc.subject (關鍵詞) 流程自動化 zh_TW dc.subject (關鍵詞) 合夥組織 zh_TW dc.subject (關鍵詞) IT導入 zh_TW dc.subject (關鍵詞) 導入流程 zh_TW dc.subject (關鍵詞) 成本效益 zh_TW dc.subject (關鍵詞) RPA en_US dc.subject (關鍵詞) process automation en_US dc.subject (關鍵詞) partnership en_US dc.subject (關鍵詞) introducing IT en_US dc.subject (關鍵詞) introducing process en_US dc.subject (關鍵詞) cost-benefit en_US dc.title (題名) 導入RPA之流程及成本效益個案研究 －以某會計師事務所為例 zh_TW dc.title (題名) The processes and cost-benefit of introducing RPA－The case study of an accounting firm en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 中文文獻西村泰洋，2019，圖解RPA機器人流程自動化入門，陳彩華譯，臉譜出版社。安永聯合會計師事務所，2018，企業優化新變革－機器人流程自動化趨勢與財稅務科技:應用方案與實例。網址: https://www.economic.ntpc.gov.tw吳仁和，2011，資訊管理 企業創新與價值創造，台北：智勝文化。林東清，2010，資訊管理 e化企業的核心競爭力，台北：智勝文化。黃昌意，1994，資訊技術之效益評估與經營管理，台北：資訊電腦雜誌社。羅正漢，2018，RPA席捲全球企業，臺灣已經有開始採用的案例，IThome技術文章。網址: https://www.ithome.com.tw/tech/124214勤業眾信管理顧問公司，2018，流程機器人(RPA)全球現況調查，勤業眾信通訊2018(7): 26-29。英文文獻Acoba, F., A. Levine, A. Tousain, and D. Kaplan. 2019. Robotic process automation benefits and adoption journey. Deloitte article series.Alberth, M., and M. Mattern. 2017. Understanding robotic process automation (RPA). Capco Institute Journal of Financial Transformation 46(11): 54-61.Anagnoste, S. 2017. Robotic Automation Process-the next major revolution in terms of back office operations improvement. Proceedings of the International Conference on Business Excellence 11(1): 676-686.Asatiani, A., and E. Penttinen. 2016. Turning robotic process automation intocommercial success – Case OpusCapita. Journal of Information Technology Teaching Cases 6(2): 67-74.Bharadwaj, A. S. 2000. A resource-based perspective on information technology capability and firm performance: An empirical investigation. MIS Quarterly 24(1): 169-196.Burnett, S., M. Aggarwal, A. Modi, and S. Bhadola. 2018. Defining Enterprise RPA. An Everest Group Viewpoint 2018.Clair, C. 2019. The Forrester Wave™: Robotic Process Automation, Q4 2019. Forrester research.Geyer-Klingeberg, J., J. Nakladal, F. Baldauf, and F. Veit. 2018. Process Mining and Robotic Process Automation: A Perfect Match. 16th International Conference on Business Process Management 2018.Hundle, J., M. Lacity, L. Willcocks, and S. Khan. 2018. Robotic Process Automation: Benchmarking the Client Experience. Knowledge Capital Partners: Robotic Process Automation Executive Research Report.IEEE Standard Association. 2017. IEEE Guide for Terms and Concepts in Intelligent Process. IEEE Standard 2017.Lacity, M., and L. Willcocks. 2016. Robotic process automation: The nexttransformation lever for shared services. The Outsourcing Unit Working Research Paper Series.McKinsey Glabal Institute. 2018. Notes from the AI Frontier Modeling the Impact of AI on the World Economy. McKinsey Discussion Paper.Moayed, V. 2018. Crossing the chasm from pilot to full scale RPA deployment. UiPath Report.Moffitt, K. C., A. M. Rozario, and M. A. Vasarhelyi. 2018. Robotic process automation for auditing. Journal of Emerging Technologies in Accounting 15(1): 1-10.Remenyi, D., A. Money, M. Sherwood-Smith, and Z. Irani. 2000. The Effective Measurement and Mangement of IT Costs and Benefits. MA: Butterworth-Heinrmann.Rutaganda, L., R. Bergstrom, A. Jayashekhar, D. Jayasinghe, and J. Ahmed. 2017. Avoid pitfalls and unlocking real business value with RPA. Capco Institute Journal of Financial Transformation 46(11): 104-114.Ryan, C. 2016. Get ready for robots-Why planning makes the difference betweensuccess and disappointment. EY Report.Syed, R., S. Suriadi, M. Adams, W. Bandara, S. J.J. Leemans, C. Ouyang, A. H.M. ter Hofstede, I. van de Weerd, M. T. Wynn, and H. A. Reijers. Robotic process automation: Contemporary themes and challenges. Computers in Industry 115(2): 1-15.Tanriverdi, H. 2005. Information technology relatedness, knowledge management capability, and performance of multibusiness firms. MIS Quarterly 29(2): 311-334.Torkzadeh, G., J. C. J. Chang and A. M. Hardin. 2011. Usage and impact of technology enabled job learning. European Journal of Information Systems (2011) 20: 69–86.Torkzadeh, G., and W.J. Doll. 1999. The development of a tool for measuring the perceived impact of information technology on work. The International Journal of Management Service 27(3): 327–339.UiPath. 2018. RPA: The next step in retail automation. UiPath Retail Automation whitepaper.Yin, R. K. 1989. Case Study Research- Design and Methods. 2nd edition. Newbury Parks, California: Sage. zh_TW dc.identifier.doi (DOI) 10.6814/NCCU202000680 en_US
