| Summary: | 碩士 === 國立成功大學 === 工業與資訊管理學系 === 106 === The rapid development of information and technology promotes the progress of various industries around the world. Under circumstances with intense competition and uncertainty, companies must allocate their resources and capabilities effectively. The aim of this article is to construct a comprehensive model to help corporates formulate resource allocation strategies. In order to ensure the comprehensiveness and diversity of research, corporates’ capabilities were converted into the four indicators of balanced scorecard as utility measurements. This article also combined contract theory with fuzzy theory to construct the objective model, allowing companies to predict their own reference points of their future utility. In addition, all result strategies were ranked by their relative efficiency using data envelopment analysis. Furthermore, a case of Company A was presented in this article as an example.
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