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    题名: 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
    贡献者: 王文英
    Wang, Wen-Ying
    高涔馨
    Gao, Cen-Xin
    关键词: 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
    上传时间: 2020-08-03 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.
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    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
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    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
    数据类型: thesis
    DOI: 10.6814/NCCU202000680
    显示于类别:[會計學系] 學位論文

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