Development of Decision Model for Micro Enterprises to Select a Bookkeeping Firm

• Main Authors: Sheng-Lung Shao, 邵聖龍
• Other Authors: Sheau-Faen Liang
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/9x4h47

碩士 === 國立臺北科技大學 === 管理學院工業工程與管理EMBA專班 === 100 === There are many small and medium-sized enterprises in Taiwan. Elastic operation and vast work of these enterprises is the main impetus for the development of domestic economy and social stability. Most of the micro enterprises, which are less than 5 workers, lack in-house accountants, so there is a demand for the outsourcing of professional accountants, who can deal with the affairs of the account and tax for the enterprises. The research aims to develop a decision model for micro enterprises to select a bookkeeping firm. Through the interviews with entrepreneurs of the micro enterprises, we identified four major dimensions for the decision model. There were the demand for the basic services, the need for the value-added services, the impression of bookkeeping firms, and the impression of accountants. The SMART method was used to rank and weight the items in the four dimensions, and a scale of rate for each items was developed by a senior professional accountant. A bookkeeping firm in Hsinchu county was selected as the case of application. By applying the decision model to the firm, four items with high weights but low rate scores have been identified for improvement. It is suggested that the findings of the study can be applied to effectively improve overall performance of bookkeeping firms with efficient resources.