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研究生: 黃俊棋
Huang, Chun-Chi
論文名稱: EPC工程服務業AI賦能績效管控需求分析與系統架構設計
Requirements Analysis and System Architecture Design for AI-Driven Performance Management in the EPC Engineering Services Sector
指導教授: 黃國峯
Huang, Kuo-Feng
口試委員: 林谷合
酈芃羽
陳怡安
學位類別: 碩士
Master
系所名稱: 商學院 - 經營管理碩士學程(EMBA)
Executive Master of Business Administration(EMBA)
論文出版年: 2025
畢業學年度: 114
語文別: 中文
論文頁數: 75
中文關鍵詞: EPC工程服務業人工智慧數位治理績效管控需求分析數位轉型
外文關鍵詞: EPC Engineering Services Industry, Artificial Intelligence (AI), Digital Governance, Performance Management and Control, Requirements Analysis, Digital Transformation
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  • 隨著人工智慧(AI)與數位技術迅速發展,EPC(設計、採購、建造)工程服務業面臨專案規模擴大、多方合作複雜及風險管理難度提升之挑戰。傳統管理模式難以因應高變動性及即時決策需求,因此,AI賦能之數位治理與績效管控成為產業轉型的關鍵。
    本研究以EPC產業為對象,透過深度訪談、多階段問卷調查及內部績效資料分析,識別企業在應收帳款風險管控、跨部門協作低效率、專案進度與成本失控、需求變更管理、人才培育與知識管理不足及決策支援缺乏等六大痛點。藉由系統化需求分析,構建AI賦能的績效管控系統架構,設計跨部門協作績效指標體系並提出分階段導入策略,以促進技術落地及持續運營價值。
    研究結果期望為EPC企業AI導入提供具體指引,建立智慧績效管理框架,提升組織營運效能與決策品質,推動產業邁向數位治理與智慧營運新階段。 此外,研究亦提供理論與實務並重的參考,豐富學界相關領域之探討。


    With the rapid development of Artificial Intelligence (AI) and digital technologies, the EPC (Engineering, Procurement, and Construction) industry faces increasing challenges including expanding project scales, complex multi-party collaborations, and heightened risk management difficulties. Traditional management approaches prove insufficient to meet the demands of high variability and real-time decision-making. Therefore, AI-enabled digital governance and performance control have become critical to the industry’s digital transformation.
    This study focuses on the EPC sector, employing in-depth interviews, multi-stage questionnaire surveys, and internal performance data analysis to identify six core pain points in enterprises: accounts receivable risk management, low efficiency of cross-department collaboration, project schedule and cost overruns, challenges in managing client change requests, talent cultivation and knowledge management deficiencies, and insufficient decision support. Through systematic requirements analysis, an AI-enabled performance control system framework is developed, incorporating cross-departmental collaboration performance indicators and phased implementation strategies to ensure effective technology adoption and sustained operational value.
    The findings aim to provide practical guidance for EPC enterprises in AI implementation, establish a smart performance management framework, and enhance organizational operational efficiency and decision quality, thus promoting the industry’s transition towards digital governance and smart operations. Moreover, the study contributes valuable insights both theoretically and practically to related academic fields.

    致謝 i
    摘要 ii
    Abstract iii
    表次 vii
    圖次 viii
    第一章 緒論 1
    第一節 研究背景與動機 1
    第二節 研究目的與研究問題 3
    第三節 研究範圍與限制 5
    第二章 參考文獻與研究方法 7
    第一節 EPC產業特性與管理挑戰 7
    第二節 AI在工程管理的應用發展 7
    第三節 績效管控理論基礎 8
    第四節 數位轉型治理與框架 9
    第五節 研究方法 11
    第三章 EPC產業現況分析與痛點識別 15
    第一節 工程總承包(EPC)產業現況概覽 15
    第二節 研究方法與樣本說明 16
    第三節 核心痛點分析與結果說明 18
    第四節 數位轉型驅動的研究定位與貢獻 20
    第四章 應收帳款風險管控與協作績效訂定需求分析 22
    第一節 現況問題深度分析 22
    第二節 系統功能需求設計(Q1→A1) 23
    第三節 關鍵績效指標設計與專案關鍵參數之設定與假設 24
    第四節 責任與目標脫鉤以及協作績效指標訂定的重要性 27
    第五節 聯動績效指標與AI介入策略(Q2→A2) 28
    第六節 部門協作績效指標設計原則與範例 30
    第七節 協作績效指標設計應用與監測 33
    第八節 需求分析與智慧化管理框架總結 34
    第五章 EPC產業AI應用策略分析 35
    第一節 EPC產業數位轉型痛點與創新策略(Q3→A3) 35
    第二節 AI應用場景、技術焦點與分階段發展策略 36
    第三節 痛點對應AI解決方案與數據資產建構 37
    第四節 AI 輔助跨部門績效管理系統之功能與業務設計 38
    第五節 AI系統技術架構、數據流程與開發規劃 41
    第六節 數位轉型策略總結 44
    第六章 應收帳款風險管理與內部控制檢核設計 45
    第一節 從個案問題到制度性解法的建構 45
    第二節 應收帳款風險管理檢核架構設計(Q4→A4) 45
    第三節 內控檢核表、舞弊徵兆與預警控制設計 46
    第四節 行動計畫(CAP)與制度落實路徑 48
    第五節 結合理論與實務的風險韌性建構 49
    第七章 HAZOP結清流程:跨部門協作瓶頸分析與品質導向 KPI 重構 50
    第一節 HAZOP 結清流程痛點:傳統 KPI 的部門本位迷思 50
    第二節 以品質責任為核心的協作導向KPI模組設計 52
    第三節 CDE與AI賦能:協作績效的自動化追蹤與歸因 53
    第四節 協作 KPI 落地:組織推動、 OKR 整合與激勵機制 53
    第八章 結論與未來展望 55
    第一節 結論 55
    第二節 核心模型應用延伸、泛用性與限制 55
    第三節 研究問題綜合回應與核心發現 58
    第四節 學術理論貢獻 59
    第五節 實務貢獻 60
    第六節 研究限制與不足 60
    第七節 後續研究建議 61
    參考文獻 62
    附錄 A:客戶信用風險監控儀表板模擬示意圖 65
    附錄 B:應收帳款預警系統儀表板模擬示意圖 67
    附錄 C:智能催收管理系統儀表板模擬示意圖 69
    附錄 D:EPC人工智慧策略與應用藍圖 71
    附錄 E:EPC組織協作與績效優化:以「死亡螺旋」預防機制 72
    附錄 F:應用COSO內部控制框架於應收帳款風險管理 74
    附錄 G:工程費用資本化控制點檢核表模板 75

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