政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/35283

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/35283

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政大機構典藏 > 商學院 > 資訊管理學系 > 學位論文 > Item 140.119/35283

請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/35283

題名:	規則式系統應用於管理會計資訊系統之研究
作者:	吳僑偉 Wu, Chiao Wei
貢獻者:	劉文卿 Liu, Wen Ching 吳僑偉 Wu, Chiao Wei
關鍵詞:	規則式推論績效歸屬知識管理 rule-based inference performance attribution knowledge management
日期:	2005
上傳時間:	2009-09-18 14:37:57 (UTC+8)
摘要:	在追求組織目標當中的管理活動中，管理者都需要資訊。而管理會計資訊系統可以提供資訊給管理人員以評估作業和人員的績效，規劃與控制一個組織的營運，作為制定決策的基礎。本研究應用規則式推論系統的分析設計方法讓組織內部的非資訊技術人員完成商業系統的模型，接著利用規則與事實的邏輯化表達將商業邏輯從績效歸屬作業中萃取出來並形成一個結構化的形式。可將知識儲存在商業系統中，達到知識的可再用性與延伸性。而規則式系統的彈性可改善當商業環境快速變化時，系統可應付快速的商業需求的改變。本研究的貢獻在於探討管理會計資訊系統的績效歸屬功能，建立分析的步驟，並提供一個商業規則系統的開發環境。利用規則式系統將商業邏輯與推論引擎分開，讓知識工程師只需專注在知識工程上，而程式設計師則專注在使用者介面及資料轉換存取。當商業邏輯改變，只需更改知識庫的內容，抽換規則與事實，不需更改程式碼。分析績效歸屬作業的目標與政策，使用模組化規則與三層式設計(目標、政策、規則)，提供更抽象的商業規則，減少例外的發生。使用JESS來實作規則，驗證規則的邏輯可行性。 Managers need information in the activities pursuing the goals of the organization. Accounting Information System can provide information as making decision to administrators to evaluate the task and employees’ performance and to plan and control the operation in the organization. In this research we utilize the design and analysis approach of rule-based inference to carry out the business model, and then extract the business logic from the activities of performance attribution to form a template structure by representing rules and facts logically. In order to achieve the reuse and extensibility of knowledge, we physically store it in the business system. The rule-based system in this research also provides flexibility and modifiability to meet the requirement of the rapid business environment change in the future. The contribution of the research is to confer the performance attribution in Accounting Information System, to establish the analytical steps and to provide the development circumstance. Separating the business logic and inference engine with rule-based system can make the knowledge engineers to concentrate their attention on knowledge engineering and programmers are absorbed in the user interface and data transformation. It updates only the content of knowledge base, changes the rules and facts and not to modify the code when business logic is changed. Analyzing the goal and the policy of the performance attribution operation and making use of rule module and three-tier design to put up the more abstract business rules and less exception. Implement the rules with JESS to verify the feasibility of rules.
參考文獻:	[1] 林毓廷，「半導體機台派工知識表達模型之設計與實作」，國立臺灣大學，碩士論文，民國九十一年。 [2] 威爾金生（Wilkinson）等著，會計資訊系統 : 理論與應用，張富美譯，臺灣西書，台北市，民國九十年。 [3] 馬赫（Maher）等著，管理會計－跨世紀管理會計，蔡靜如譯，臺灣西書，台北市，民國八十六年。 [4] 勞登（Laudon, Kenneth C.）著，管理資訊系統-管理數位化公司，周宣光譯，臺灣東華，台北市，民國九十二年。 [5] 葛世豪：「知識管理中推論機制之研究–應用在信用卡行銷」，國立政治大學，碩士論文，民國九十四年。 [6] A. Perkins, "Business Rules=Meta-Data", in the Proceedings of TOOLS 34`00, Santa Barbara, California, 285, 2000. [7] Ali, S., Soh, B., and Torabi, T., "Design and Implementation of a Model for Business Rules Automation." Third International Conference on Information Technology and Applications, ICITA 2005, Sydney, Australia, 1, 40-45, 2005. [8] Barbara von Halle, Business Rules Applied: Building Better Systems Using The Business Rules Approach. New York: John Wiley & Sons, Inc, 2002. [9] Dave McComb, Semantics in Business Systems: The Savvy Manager’s Guide, Mogan Kaufmann Publishers, 2004. [10] Davenport, T.H. and Short, J.E., "The New Industrial Engineering :Information Technology and Business Redesign". Solan Management Review, pp.11-27, 1990. [11] Davis, Randall, Howard Schrobe, & Peter Szolvits, "What is a knowledge representation? " AI Magazine, 14:1, 17-33, 1993. [12] Ernest Friedman-Hill, Jess in Action, Manning Publications Co, 2003. [13] Frederick Hayes-Roth, "Rule-Based Systems. Commun", ACM 28(9): 921-932 BibTeX, 1985. [14] Garrison, Ray H., Managerial Accounting: Concepts of Planning, Control, decision making, Sixth Edition, IRWIN, 1997. [15] Geoffrey Darnton, Moksha Darnton, Business Process Analysis, Cambridge, U.K.: Thomson Business Press, 1997. [16] Gerd Wagner, "How to Design a General Rule Markup Language", XSW, 19-37, 2002. [17] Gerhard Steinke, Colleen Nickolette, "Business rules as the basis of an organization`s information systems", Industrial Management and Data Systems 103(1), 52-63, 2003. [18] Ivan Ho, Zentaro Komiya, Billy Pham, Hisato Kobayashi, Kazuo Yana, "An Efficient Framework for Business Software Development". CW 2003: 336-343, 2003. [19] J.A. Zachman, "A framework for information system architecture", IBM System Journal, Vol 28, No 3, 454-470, 1987. [20] Jun-Jang Jeng, David Flaxer, Shubir Kapoor, "RuleBAM: A Rule-Based Framework for Business Activity Management". IEEE SCC, 262-270, 2004. [21] Ronald G. Ross, Principles of the Business Rule Approach, Addision Wesley, 2003. [22] Ronald W. Hilton, Original Managerial Accounting, 2nd ed., McGraw-Hill, New York, 1994. [23] Sowa, J. F., Knowledge Representation: Logical, Philosophical, and Computational Foundations, Brooks Cole Publishing, 2000. [24] Stephen Fickas, "Design issues in a rule-based system", Journal of Systems and Software 10(2): 113-123, 1989. [25] Tony Morgan, Business Rules and Information System: Aligning IT with Business Goals, Addison Wesley, 2002. [26] Vernadat, Francois, Enterprise Modeling and Integration, London, England: Chapman & Hall, 1996. [27] Werrner Rhinboldt, Computer Science and Applied Mathematics, New York: Academic Press, 26-41, 1973. [28] William A. Woods, What`s in a Link: Foundations for Semantic Networks, Representation and Understanding: Studies in Cognitive Science, Academic Press, Pp. 35-82, 1975. [29] Business Rules Group. http://www.businessgroup.org/ [30] Jess, the Rule Engine for the Java Platform. http://herzberg.ca.sandia.gov/jess/ [31] 績效管理－管理會計系統，http://erm.tw/conference/paper/05.pdf
描述:	碩士國立政治大學資訊管理研究所 93356021 94
資料來源:	http://thesis.lib.nccu.edu.tw/record/#G0933560211
資料類型:	thesis
顯示於類別:	[資訊管理學系] 學位論文

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