+

:

:

+

(1979) 15M

Aim

Program

Men

Money

Materials

Machinery

Method

Command

Motivation

Communication

Morale

Harmony

Time

Room

Improvement

L. Gulick - POSDCoRB

P: Planning

D: Directing

Co: Coordinating

O:Organization

R: Reporting

S: Staffing

B: Budgeting

effectiveness

efficiency

or

-

-

theories

practices

1.2.

3.4.

5.

1.2.

3.4.

5.

1.2.

3.4.

1.2.

3.4.

http://law.moj.gov.tw/LawClass/LawAll.aspx?PCode=S0020038http://law.moj.gov.tw/LawClass/LawAll.aspx?PCode=C0000001

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197160427

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()

()

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INPUTPROCESS OUTPUT

FEEDBACK

IPOF

? !

SWOT

SMART

StrengthsWeaknessesOpportunitiesThreats

(Specific)(Measurable)(Attainable)(Relevant)(Time-based)