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| Title: | 運用AI預測業務人員之非財務及財務績效：以P公司為例
Applying AI to Predict Sales Persons’ Non-Financial and Financial Performance: A Case Study of P Company |
| Authors: | 劉睿
Liu, Rui |
| Contributors: | 吳安妮
Wu, An-Ne
劉睿
Liu, Rui |
| Keywords: | 績效評估
人工智慧
財務績效
非財務績效
機器學習
決策樹
資料包絡分析
Performance Evaluation
Artificial Intelligence
Financial Performance
Non-Financial Performance
Machine Learning
Decision Tree
Data Envelopment Analysis |
| Date: | 2021 |
| Issue Date: | 2022-01-03 16:04:27 (UTC+8) |
| Abstract: | 本研究運用人工智慧預測業務人員之非財務與財務績效。現如今，愈來愈多的研究機構將人工智慧應用於會計領域，然管理會計領域之人工智慧研究卻少之又少。茲以人工智慧在管理會計領域的研究尚處於萌芽期，吾人該如何將人工智慧應用於本領域尚不清楚。本研究通過將人工智慧與管理會計相結合，展示了管理會計研究該如何開始運用這一有效工具。
本研究採用個案研究法，設計了一套基於機器學習之決策樹與資料包絡分析的人工智慧系統。由此產生的系統可以利用非財務績效指標來預測業務人員的財務績效，評估業務人員月度非財務與財務目標的完成度，分析標竿員工的行為資料。管理者可以利用這些結果來瞭解內部人員的績效表現，挖掘潛在人才，並藉此幫助員工提高對自身績效的認識，從而優化整體業務效率。
This study applies artificial intelligence (AI) to predict the non-financial and financial performance of salespeople. Although an increasingly robust body of research employs AI in accounting, the research on artificial intelligence in the field of management accounting is less developed. Due to the nascent state of AI research in management accounting, it is unclear how AI should be applied in the field. By combining management accounting with artificial intelligence, the following paper demonstrates how management accounting research can begin incorporating this efficacious tool.
Using the case study method, this research designs an AI system based on machine learning decision tree and data envelopment analysis. The resultant system can use non-financial performance indicators to predict the financial performance salespeople, evaluate the degree to which salespeople completed non-financial and financial monthly goals, and analyze the behavioral data of high-performing staff members. Managers can use these results to understand the performance of internal personnel, identify potential talents, and promote the awareness of employees regarding their own performance, thus optimizing overall business efficiency. |
| Reference: | 一、中文部分
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網際網路
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網際網路
Brynjolfsson, E., and A. Mcafee. (2017, July 18). How AI Fits into Your Science Team. Harvard Business Review.
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http://nzetc.victoria.ac.nz/tm/scholarly/tei-ButFir-t1-g1-t1-g1-t4-body.html |
| Description: | 碩士
國立政治大學
會計學系
108353046 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0108353046 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202101739 |
| Appears in Collections: | [會計學系] 學位論文
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