軟體開發專案常常無法如期如質上線，推究其主因還是在於對所要開發之軟體系統，在本質上認知錯誤所致。多數軟體系統開發前，只針對功能性需求概略估算成本及安排資源，然而開發過程中不斷地困擾專案團隊卻是非功\\能性需求，而為滿足此非功能性需求所有專案作為與多餘資源耗用，均不在當初估算之內，自然無法如期如質完成系統開發。然而非功\\\能性需求也不可能無限上綱，任由專案團隊主觀地增減，反而使原本難以估算之軟體開發成本更形複雜。本研究在於指出非功能性需求範圍，以國際認可規範 ISO 9126 為骨幹，提出相對準確軟體估算框架，糾合共識，攤算各子系統間功能性需求與非功\\能性需求預算分配，進一步結合成本會計觀念，核銷並事後分析軟體開發成本分佈，未下一個軟體專案訂出更合理估算，更準確時程。

Many software development projects were not able to meet their deadlines with expected qualities under budgets. Basically, it was because the stakeholders and the de-velopment team sharing different expectations and misunderstanding the essence of how software was built. In most cases, the budget and resources were allocated according to the Functional Requirements, which described the features about the software. But on the contrary the development teams were striving in making decision about how to mitigate those Non-functional Requirements which were not included in the budget during the development cycle. However, to mitigate the Non-functional Requirements is not without a price, and letting development team impose resources arbitrarily will make software budget estimation more complicated and worse. This research pointed out what Non-functional Requirements should be abides by the international standard ISO 9126, offered a relatively accurate budget estimation framework. The framework showed how the stakeholders and the development team reach the consensus about the software, how to integrate with Cost Accounting to monitor the budget distribution and to implicate how software should be scheduled and estimated the cost for next coming projects.

摘要 II
Abstract III
目錄 IV
圖次 VI
表次 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 2
第三節 研究假設 3
第四節 論文架構 5
第二章 文獻探討 7
第一節 軟體工程 7
第二節 資源基礎理論（Resources-based Review；RBV） 10
第三節 軟體品質評估 14
第四節 軟體品質模型 15
第五節 企業架構 （Enterprise Architecture；EA） 27
第六節 AHP層級分析法（Analytic Hierarchy Process；AHP） 29
第三章 研究設計 32
第一節 研究架構 32
第二節 研究方法 33
第三節 研究流程 34
第四章 個案分析 36
第一節 分析：個案公司背景介紹 36
第二節 個案專案執行內容探討 41
第三節 個案結論建議 46
第五章 結論與建議 60
第一節 結論 60
第二節 建議 62
第六章 文獻參考 64
附錄 70

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