The key objective of this annex is toprovide brief summaries of commonly used methods and tools for realize financial and economic benefits. It is not intended to be an exhaustive list or give full definitions. More information can be obtained from literature or searched for on web sites.
本附錄之主要目標係提供一般為實現財務與經濟效益所使用方法與工具之概要。並不預期其可將清單全部囊括或賦予完整定義。更多的資訊可自文獻取得或於網際網路搜尋。
Methods and Tools 方法與工具 | Brief Summary 概要 |
Activities-Based Costing (ABC) 作業基礎成本法(ABC) | Cost accounting system that accumulates cost-based data on activities performed and then uses cost drivers to allocate these costs to produces or other bases, such as customers, markets, projects. 成本會計系統，此系統累積活動績效成本基準資料，然後使用成本驅動力，將這些成本分配制產品或諸如顧客、市場、計畫之其他基準。 |
Activities-Based Management (ABM) 作業基礎管理(ABM) | Management system that uses an accounting system as the managing factor to allocate costs to products based on resources used toproduce the product. 使用會計系統作為管理因素之管理系統，依據使用資源，將成本分配制產品以生產此產品。 |
Advanced Product Quality Planning (APQP) 先期產品品質規劃(APQP) | Method to develop a product quality plan that will support development of a product or service with the main objective of customer satisfaction. Phases include plan and define programme, product design and development verification, process design and development verification, and product and process validation. 研擬產品品質計劃之方法，可以顧客滿意度為主要目標，支持產品或服務的開發。各階段包括規劃與界定方案、產品設計與開發查證，過程設計與開發及產品與過程確認。 |
Assessment 評鑑 | Activity based on reviewing the perception of performance; to identify improvement opportunities and possible areas of strength for potential best practice deployment across an organization. 依據審查績效的感知之活動；鑑別該等跨越組織的潛在最佳實務展開之改進機會與增強之可能領域。 |
| Audits 稽核 | Systematic, independent and documented process for obtaining audit evidence (records, statements of fact and other information that is verifiable) and evaluating it objectively to determine the extent to which audit criteria (set of policies, procedures or requirements) are fulfilled. This may include system, process or product audits. (See ISO 19011). 為取得稽核證據（可查證之紀錄、事實聲明及其他資訊）之系統性、獨立及文件化的過程，並客觀地評估，以決定稽核準則（政策、程序或要求之組合）符合之程度。此可包括系統、過程或產品稽核。（參照CNS 14809:2004《品質與／或環境管理系統稽核指導綱要》）（等同ISO 19011:2002）（注釋：最新版本為CNS 14809:2013=ISO 19011:2011） |
Authority matrix 權限矩陣 | Matrix that contains one or more of the following items: a list of activities, person to whom it is delegated, the date of delegation, comments/ restrictions/ guidance, obligation authority threthold, and resource management responsibility. 包含下列項目一項或以上之矩陣清單，包括：活動、參加人員、參加日期、意見/限制/指引、義務權限之界限、及資源管理責任。 |
Balanced scorecard 平衡計分卡(BSC) | Measurement tool that uses four perspectives (financial, customers, internal business processes, and learning and growth) of both past and future performances to provide a basis for strategic measurement and management. Other scorecard exist (e.g., one uses results categories from business excellence models as four perspectives). Cascaded levels are used. 量測工具，使用過去與未來兩者的績效之四項展望（財務、顧客、內部業務過程、及學習與成長），提供作為決策量測與管理之基準，尚有其他的計分卡（如使用來自於企業卓越模式之結果類別作為四項展望），使用串列之等級。 |
| Benchmarking 標竿學習 | Mehtod to compare the processes and features of the products and services of an organization with those of recognized leaders to identify opportunities for improvement. 將組織的產品與服務之過程與特點，與公認的領先者比較，以鑑別改進機會之方法。 |
Bottleneck management 瓶頸理論 | Method to identify bottleneck activities within an activity, process or system with the smallest capacity relative to the demand, thereby controlling the speed of the entire system/ organization . See also “Theory of constraints”. 鑑別瓶頸之方法，在活動、過程或系統內相對於對其之需求，顯示最為薄弱、導致整個系統/組織之運作遲滯者。亦可參照「限制理論」。 |
| Brainstorming 腦力激盪 | Activity designed to stimulate open, free-flowing and creative thought within a group. Often used as an aid in planning and problem solving. 設計以激發小組內，公開、自由表達及創新思維之活動。通常使用為規劃與問題解決之輔助。 |
Bulletin boards 布告欄 | System (electronic, paper or other media) that enables users to send or read messages, files, and other data that are of general interest and addressed to no particular person. 系統（電子、紙本、或其他媒體），可讓使用者發布或讀取訊息、檔案，及其他一般關心的事，以及向無特定人士提出之資料。 |
Bunsiness continuity planning 企業持續性規劃 | Planning used to counteract interruptions to business activities and to protect critical business processes from the effects of disasters (natural or man-made) and to ensure timely resumption of business activities. 用以反制企業活動阻礙之規劃，且保護關鍵性企業過程受到災害（天然或人為者）之影響，並確保適時恢復企業活動。 |
Business excellent models 企業卓越典範 | For examples refer to Malcolm Baldrige National Quality Award (MBNQA) 例如參照美國Malcom Baldrige國家品質獎之模式。 |
Call centres 客服中心 | Function where customer service agents (telephone operators) make and receive calls in accordance with an organization’s objectives. 顧客服務部門（電話接線生）職責，依據組織的目標擬訂並接聽詢問電話。 |
Capability study 智能研究 | Study conducted to determine the statistical measure of the natural process variability assuming a set of characteristics (Cp, Cpk, Ppc). 假設一組特性值(Cp、Cpk、Ppk)並進行研究，以決定自然過程變異之統計量測。 |
Competent enhancement and assessment planning 能力增強與評估規劃 | Planning used to assess employee knowledge and determine how to assist them in expanding their competence. Often linked to regular employee appraisals and empowerment of people. 用以評估員工知識之規劃，並決定如何協助他們擴展其能力，通常與正規的員工評價與賦與人員權限相聯結。 |
Competence matrix 能力矩陣 | Matrix containing one or more of following items: work task / minimum or maximum competence breadth/ acceptable competence/ demand competence grades. 包含下列項目的一項或以上之矩陣：工作任務/最低或最高能力廣度/可接受能力/界定之能力級別。 |
Contingency planning 因應偶發性事故規劃 | Planning of actions designed for managing unexpected circumstances or events. 行動之規劃、設計，以管理非預期狀況或事件。 |
Control of noncomformities 不符合事項管制 | Process managing non-fulfilment of specified requirements/ laws/ standards/ rules. 管理對特定要求/法律/標準/規則不符合之過程。 |
Corrective action 矯正措施 | Process to remove root causes of an existing nonconformity, defect or other undersirable situation in order to prevent it from happening again. 對既存的不符合情事、缺點或其他不欲發生的狀況等之根本原因予以移除之過程，以防止其再度發生。 |
Cost avoidance 成本回避 | Control activity analyzing “poor quality cost” expended to prevent errors from being made; the activity is an investment for the future. 管制活動分析已花費的「不良品質成本」，以防止再製造錯誤；此活動係對未來之投資。 |
Cost-benefit analysis 成本效益分析 | Tool used to analyze and compare the monetary cost of implementing an improvement and the monetary value of the benefits achieved by improvement. 分析與比較實施改進之金錢費用，以及改進獲得的效益之金錢費用，所使用之工具。 |
Critical Path Method (CPM) 關鍵途徑法(CPM) | An activity-oriented project management technique that uses arrow-diagramming to show the cost and time necessary to complete a project. Only one time estimate is used: normal time. 一活動導向之專案管理技術，使用箭頭圖示來顯示完成一專案必要之成本與時間，僅使用一次估計：正常時間。 |
Customer focus groups 顧客為重群組 | A practice to select groups from a wider population to sample, as by open discussion, members’ opinions about particular subjects or areas, used especially in market research. 由廣泛的人口遴選群組作為樣本之實務，透過有關特定主題或領域公開討論成員之意見，特別使用於市場調查中。 |
Customer Relationship Managemet (CRM) 顧客關係管理(CRM) | Process for controlling an organization’s knowledge of their customers’ unique requirements and expectations, and using the information to build customer satisfaction, retention and loyalty. 組織針對其顧客之不同需求與期望的認知之管理過程，並使用此資訊營造顧客滿意度、維持及忠誠。 |
Customer satisfaction survey and feedbackanalysis 顧客滿意度調查與回饋分析 | Review and analysis process to find out truelevels of customers satisfaction with product / services received, based on their feedback solicited by the organization. 審查與分析的過程，依據組織懇求顧客的回饋，探究顧客對接收的產品/服務滿意度之真實程度。 |
Dashboard/ Traffic lights 動態看板 | Tool used for colourful pictorial representation of critical performance measures. Typically, green means: all is well, no action needed; amber means: warning may need action; red means: action needed. Often used in combination with scorecards and to improve meeting efficiency. 以多彩圖示表現重要績效的量測所使用之工具。基本上綠色意指：一切良好，無需採取行動；黃褐色意指：警告，可能需採取行動；紅色意指：需採取行動。通常併同計分卡使用，且用以改進會議效率。 |
Design of Experiments (DOE) such as Taguchi 實驗設計(DOE)，如田口法(Taguchi) | Statistical method for the study, analysis and comprehension of the variability of processes and data to enable improvement and more rapid development. (See ISO/TR10017). 研究、分析及理解過程與資料的變異性，使得以改進並更迅速發展之統計方法（參照ISO/TR 10017）。 |
Economic Value Added (EVA) 附加經濟價值(EVA) | A financial performance measure used to evaluate an organization’s true profit. The primary focus is the wealth of the shareholder. (Operating Profit After Tax) – (Total Capital Employed x Cost ofCapital) = EVA. 用以評估組織的真實利潤之財務績效量測，主要著眼點為股東之財富。（稅後營業利潤）－（總動用資本 x 資本成本）＝EVA |
Electronic Data Interchange (EDI) 電子資料交換(EDI) | Process to exchange standardized document forms between computer systems of different companies (or between customers and suppliers) for business use. EDI is part of electronic commerce, where customers can place orders directly with a supplier and the supplier provides confirmation (including ship date and price) through electronic means. 供企業使用在不同公司的電腦系統間（或顧客與供應者之間）交換標準化文件格式之過程。EDI為電子商務之一部分，顧客可直接透過電子方式與供應者下單，且供應者提供確認（包括交貨日期與價格）。 |
Employee satisfaction/ perception surveys 員工滿意度/感受調查 | Method of receiving feedback from an organization’s employees on their satisfaction. 由組織的員工接收有關其滿意度的回饋之方法。 |
Enerprise Resource Planning (ERP) 企業資源規劃(ERP) | Software program that integrates all departments and functions across an organization onto a single computer system that can serve all those different departments’ particular needs. 軟體程式，整合跨部越組織之所有部門與職權至單一的電腦系統，可供所有不同部門的特殊需求使用。 |
Failure Modes and Effect Analysis (FMEA) 失效模式與效應分析(FMEA) | Method for risk prioritization and taking of preventive action aimed at risk reduction. 風險優先順序排列，並針對風險降低採取預防措施之方法。 |
First article 首件物品 | Processes connected with production of the first (or first series) of item(s) produced during a production run. 在生產運轉中與過程相連結所生產之首件（或第一序列）生產項目。 |
Flow charting and process mapping 流程標示與過程標示 | Graphical representation of the major steps in aprocess, product realization or service. 製程、產品實現或服務的主要步驟之圖示。 |
Help desks 服務台 | Function for technical support or assistance provided by the organization. 組織提供技術支援或協助之功能單位。 |
Internet and intranet communication 網路與網內溝通 | System for handling electronic information,e-mail, World Wide Web, etc. 處理電子資訊、電子信箱、全球網絡等之系統。 |
Job design 職務設計 | Design of work to increase employee performance (e.g., job enlargement to increase use of employee skills), increasing the variety of work performed and providing the individual with greater autonomy. 工作的設計以增進員工績效（如職務擴增以增進員工技能的應用），增加執行工作的多樣性，並提供個人較大的自主性。 |
| Knowledge management 知識管理 | Activity of transforming data into information by creating, expanding, storing, retrieving and disseminating intellectual capital. 透過規劃、擴展、儲存、檢索及傳播智慧資產，將資料轉換資訊之過程。 |
Lean manufacturing practices 精實製程實務 | Tool focusing on reducing cycle time and wastage to improve operations. Lean thinking is the dynamic, knowledge-driven, and customer-focused process through which all people in a defined enterprise continuously eliminate wastage with the goal of creating value. 著重於降低週期時間與損耗以改進作業之工具。精實思維（精實革新）為一動態、知識驅動及顧客為重的過程，透過此一實務，在界定的企業內之所有人員，持續地消除損耗，目標在創造價值。 |
Life Cycle Costing (LCC) 生命週期成本核算(LCC) | Expense tracking for a span of time from the product’s creation to the end of its intened use and destruction. (See IEC 60300-3-3). 追蹤產品自創造至其預期使用終結與銷毀的期程之花費。（參照IEC 60300-3-3） |
Management by objectives 目標管理(MBO) | Method mainly focused on improvement opportunities through measurable employee involvement to ensure business plans are fulfilled effectively. Management establish top-level objectives that are Specific, Measurable, Appropriate,Realistic and Timely (SMART). These are cascaded and developed through and across organizational levels. Objectives performance reviews take place on a regular basis to ensure progress, completion, necessary modifications to actions/ objectives and raising of new appropriate objectives to address change. Some organizations link objectives performance to rewards/ appraisals. 主要著重於改進機會之方法，透過可量測的員工參與，確保企業計畫有效地符合。管理制定特定、可量測、適當、實際及即時(SMART)之最高層次目標，這些係透過並跨越組織的各階層相互串聯並發展。依定期基準舉辦目標績效審查，以確保行動/目標的進度、完成及必要的修改，並提出新的適當目標，以說明變動。某些組織將目標績效與獎賞/評價相連結。 |
Management review 管理階層審查 | Periodic activity by top management to decide appropriate action through the assessment of status, adequacy, efficiency and effectiveness of the organization and its management systems. (See Bibliography for some ISO management system standards.) 最高管理階層的定期性活動，透過組織與其管理系統的狀況、適切性、效率及有效性之評估，決定適宜措施。（參照參考資料中一切CNS(ISO)管理系統標準） |
Market survey and analysis 市場調查與分析 | Method of receiving feedback from an organization’s customers on their satisfaction with the organization’s products. 由組織的顧客針對其組織之產品滿意度，接收回饋之方法。 |
Material Requirements Planning (MRP) 物料需求規劃(MRP) | Method that assists a company in the detailed planning of its production. 協助公司對其生產予以詳細規劃之方法。 |
Mentoring 導師制 | Method based on trusting counselor or teacher,especially prevalent in occupational settings. 基於信任顧問或老師之方法，尤其是普遍施行於職業設定中。 |
Newsletters 簡訊 | Periodically published work containing news and announcements on some subject. Newsletters may be circulated via e-mail or on an internet. 定期出版的工作，包含針對某些主題之新聞與公告。簡訊可透過電子郵件或置於網內予以傳布。 |
On-the-Job Training (OJT) 在職訓練(OJT) | Training conducted, usually at the workstation or work site. Typically, on-the-job training is done one-to-one or in a small group. 通常在工作地點或工作場址實施的訓練，基本上，在職訓練以一對一或小團體進行。 |
Open Book Management (OBM) 公開揭露管理(OBM) | Management activity that “opens” the organization’s financial information to its employees. The organization may also provide instruction in interpreting the information. The objective is to enable employees to better understand their role and impact on the organization. 向其員工「揭露」組織的財務資訊之管理活動，組織亦可在闡釋資訊中提出說明。目標係使員工更瞭解其角色與對組織之影響。 |
Organization Development (OD) 組織發展(OD) | Strategic activity aimed at increasing organizational effectiveness through the development and reinforcement of organizational strategic, structures and processes. 策略性活動，目的在透過組織策略、結構與過程之發展與強化，增進組織的效率。 |
Pareto analysis 柏拉圖分析 | Statistical process that produces a bar chart organized form higher to lower levels of frequency. The Pareto diagram compares the importance of the different factors intervening in a problem and helps to identify action priorities. 統計過程，製作一由較高至較低頻率組成的柱狀圖，柏拉圖分析比較介入一問題內的不同因素之重要性，並協助鑑別措施之優先性。 |
Payback Period (PP) analysis 還本期法(PP)分析 | Review of the amount of time it will take to recover the initial investment of a project. 回收一專案的初始投資所需的總時間之審查。 |
Performance appraisals 績效評價 | Tool used to measure employees’ progress against performance standards. Feedback is also provided at this time. 用以量測員工針對績效標準的進展之工具。回饋亦在此時提出。 |
| Pie chart 圖形分析圖 | A circular graph (shaped like a pie) that is divided by radii to depict the proportion of the variables; also called a pie diagram. 圓形圖（形狀似圓餡餅），依半徑分割描述變數之比例；亦稱為扇形圖。 |
| Plan-Do-Check-Act (PDCA) 計劃-執行-檢核-行動(PDCA) | Refer to Clauses 4 and 5. 參考第4節與第5節。 |
| Prevention, appraisal and failure costing 預防、評價及失敗成本核算 | Method that broadly identifies costs into the three categories that help focus on and review progress on improvement; particularly important for financial and economic benefits. 廣泛地鑑別三種範疇的成本之方法，有助於著重並審查改進的進度；對財務與經濟效益特別重要。 |
Preventive action 預防措施 | Process for taking action to remove the root cause(s) of a potential nonconformity, defect or other undesirable situation in order to prevent occurrence. This is proactive action. 採取行動以移除可能的不符合缺點或其他不欲發生的狀況之根本原因，以預防再發生之過程。此為預應式措施。 |
Production Part Approval Process (PPAP) 產品零組件認可過程(PPAP) | A parts approval process that is required for suppliers to manufacture as well as tier one suppliers. 供應者向製造廠商以及向另一層面供應商要求之部件認可過程。 |
Professional development 專業發展 | An employee tool. A plan is created with the employee and his/her supervisor or mentor that utilizes the employee’s needs and objectives, matching them with organizational needs. 一項員工工具。為員工與其主管或領導者所建立的計畫，利用員工的需求與目標，使他們與組織的需橋相配合。 |
Quality Funciton Deployment (QFD) 品質機能展開(QFD) | Method that seeks to relate the design of products and services to customer needs. 尋求將產品與服務的設計關聯至顧客需求之方法。 |
Response and complaint handling 回應與抱怨處理 | Process of reacting to customer complaints and issues while protecting market share. (See ISO 10002). 當保護市場佔有率時，回應顧客抱怨與事件之過程（參照CNS 15532（等同ISO 10002）） |
Responsibility matrix 責任矩陣 | Matrix or chart that lays out the major activities and details the responsibilities of each party involved. With this tool, all involved can see clearly who to contact for each activity. 展現主要活動與涉及的每一團體之責任細節的矩陣或圖。應用此工具，所有參與者可清楚瞭解每一項活動之聯絡人。 |
Return on Investment (ROI) analysis 投資報酬率(ROI)分析 | Activity to evaluate the investment potential by comparing the magnitude/ timing of expected gains to the investment costs: [(gains – costs) / costs] x 100%. 藉由比較預期利潤相對於投資成本的量/時間，估算投資潛力之作業：[(利潤-成本)/成本] x 100%。 |
Risk analysis 風險分析 | Tool used to identify and control risks associated with any item, activity, process or system of an organization. This should ideally be proactive in nature although unfortunately serious events can trigger the analysis. 用以鑑別與控制與組織任何項目、活動、過程或系統相關的風險之工具。雖然不幸的嚴重事件可能導致必需進行此類分析（反應方式），理想上其本質須為預應方式。 |
| Self-assessmen 自我評鑑 | Activity based on reviewing perception orperformance; to identify improvement opportunities and possible areas of strength for potential best practice deployment across an organization. For the specific self-assessment tool designed to enable identification and prioritization for the realization of financial and economic benefits, refer to Annex A. 依據審查績效的感受之活動；鑑別該等跨越組織的潛在最佳實務展開之改進機會與增強之可能領域。 對於設計使鑑別與優先排序財務與經濟效益的實現，特定的自我評鑑工具參考附錄A。 |
| Service agreement 服務協議 | Agreement between the provider and the customer, outlining what post-sale care will be given to the customer, at what rate, and for how long. 供應者與顧客間之協議，略述何項售後維護將給予顧客，何等級及多長期限。 |
Statistical Process Control (SPC) 統計製程管制(SPC) | The use of statistical techniques and/or statistical or stochastic control algorithms to achieve one or more of the following objectives: - toincrease knowledge about a process; - tosteer a process to behave in the desired way; - toreduce variation of final-product parameters, or in other ways improveperformance of a process. (See ISO/TR 10017 and ISO 11462-1.) 統計技術的應用與/或統計或管制演算法，達成下列之目標一項或以上： - 增進有關一過程的瞭解； - 控制一過程依期望的方式進行； - 降低最終產品參數之變異，或以其他方式改進過程之績效。 （參照ISO/TR 10017與ISO 11462-1） |
Strategic planning 策略規劃 | Vision, mission, purpose and place in the market. Often utilizing SWOT analysis (Strength, Weaknesses, Opportunities and Threats). Latest iteration of stragegic planning is expressed as “open community”, wherein the organization continually updates their strategic thinking. 市場的願景、任務、目的及地位，通常應用SWOT分析（優勢、弱點、機會及威脅），策略規劃最近之重述表示為「開放共同體」，藉此，組織持續地更新其策略之思維。 |
Strength, Weaknesses, Opportunities and Threatsanalysis (SWOT) 優勢、弱點、機會及威脅分析(SWOT) | Process to identify the strong and weak points of an organization, along with external threats and opportunities (often portrayed graphically). 伴隨著外部威脅與機會，鑑別組織的優勢與弱點之過程（通常以圖示描寫）。 |
Succession planning 傳承規劃 | Planning, training and mentoring potential successors for replacement of the present job holders within an organization. 規劃、訓練及導師輔導潛在繼任者，以接替組織內之現任職務者。 |
Suggestion programme 員工提案制度 | Programme that elicits individual employee’s suggestions on improving work or the work environment. 引出有關改進工作或工作環境的個體員工之提案的方法。 |
Supplier performance evaluation 供應者績效評估 | Tool used to gauge a provider’s (of products tothe organization) performance against expectations. 針對期望，用以衡量供應者（供應產品給組至）的績效之工具。 |
Supplier ranking list 供應者順序表 | List that places providers of goods and servicesin order of priority, immediacy, added value or other criteria. 依優先順序、即時性、附加價值或其他準則之順序，排序貨物與服務的供應者之列表。 |
| Supply base management 供應基礎管理 | Process of monitoring and evaluating raw materials and related suppliers quality and performance by eliminating waste, eradicating quality problems, and streamlining the manufacturing process. 透過減少廢棄物、根除品質問題及有效率的製程，監測與評估原物料及相關的供應者品質與績效之過程。 |
Team building 團隊建構 | Practice to select and motivate a group of individuals to work together to accomplish a purpose and specific performance objectives. 選擇與誘導一組個人，共同工作完成一目的與特定實施的目標之實務。 |
Theory of Constraints (TOC) 限制理論 | Techniques and tools for identifying and eliminating the bottlenecks in a process. It gives guidance on why system constraints happen, as well as what to do about them. 鑑別與消除過程瓶頸之技術與工具，其給與有關為何系統發生強制性，以及如何做之指引。 |
Trend analysis 趨勢分析 | Analysis of data to identify a tendency or direction over time. 鑑別歷時之傾向或方向的資料分析。 |
Trend graphs 趨勢圖 | Pictorial representation of data over time to identify a tendency or direction. 資料歷時之圖示，用以鑑別傾向或方向。 |
Value management 價值管理 | Systematic application of recognized techniques, which identify the functions of the product or service, establish the worth of these functions, and provide the necessary functions to meet the required performance at the lowest overvall cost. 認可技術的系統化應用，鑑別產品或服務的機能，建立這些機能之價值，並提供必要機能，以在最低總成本下，符合所要求之績效。 |
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