擅用成本企畫改善產品開發與生產–台商運動用品產業的實證研究

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Title:	擅用成本企畫改善產品開發與生產–台商運動用品產業的實證研究
Other Titles:	Improving Product Development and Production with Target Cost Management: An Empirical Study of the Taiwanese-owned Sporting Goods Industry
Authors:	林曼? Lin, Man-Li
Contributors:	劉仁傑 Liu, Ren-Jye 東海大學工業工程與經營資訊學系
Keywords:	夥伴關係;精實生產;精實開發;成本企畫 partner relationship;lean production;lean product development;target cost management
Date:	2008
Issue Date:	2011-03-09T07:31:14Z (UTC)
Abstract:	回顧過去四十年，全球運動用品產業製造基地，從歐美逐次移轉到日本、台灣與韓國、中國大陸與越南，在與時推移的全球分工變遷過程，台灣企業持續扮演重要的角色。台灣運動用品企業的產品開發與製造模式，受到舉世的注目。面對全球市場激烈競爭與客製化的挑戰，縮短產品生命週期、及時開發出新產品、並符合客戶的需求功能與期待價格，已蔚為企業經營管理的焦點。成本企畫被認為是因應此項挑戰的重要管理模式之一。過去的成本企畫相關研究多以汽車或電子產業等擁有品牌的製造企業為對象。對於全球分工下組織間存在的關係、台灣企業所擅長的運動用品產業或代工模式，幾無論及。本研究在理論發展上，從文獻探討發展分析架構，結合精實生產、精實開發與夥伴關係，認為成本企畫不僅能改善現場流程與成本，更重要的是往精實產品開發移動，提升組織特質、迴避削價競爭。在實證研究上，探討成本企畫如何應用在全球分工的運動用品產業；從宏觀的角度，探討台商運動用品產業的應用情形與製造商間的差異；從微觀的角度，探討成本企畫如何提升製造商產品開發與生產製造的競爭力，以及觀察台灣製造商的組織特質。本研究發現，運動用品產業的國際分工，有別於完整供應鏈下的合作模式，品牌商主導成本企畫，善用代工製造夥伴的能力，進而取得市場佔有率；製造商與品牌商間呈現自助人助的多樣面貌，形成動態發展與雙贏局面。同時，積極邁向成本企畫管理，提升產品開發與設計能力，以及精實生產能力，吸引品牌商與其建立長期夥伴關係，似已成為台灣製造廠商的組織特質與競爭優勢。 In the past 40 years, the global sporting goods manufacturing base has transited gradually from the Europe and America to Japan, Taiwan and Korea, and then to Mainland China and Vietnam. The Taiwanese enterprises play an important role continuously with the changing process of the global division of labor. The product development and manufacturing models of Taiwanese sporting goods firms have drawn world-wide attention. Intense global competition and customization have altered business management procedure to focus on short product-cycle time, in-time product development to provide the product function and product price meeting customer needs. Target cost management (TCM) is one of the essential management processes in responding this challenge. The previous research in TCM has focused on branded manufacturing companies, such as automobile or electronic industries. However, there is very little research about the relations among organizations due to the division of labor, and Taiwanese enterprises excelled at the sporting goods industry or in original equipment manufacturing. From a theoretical perspective, this research is developed based on literature review to structure the analytical framework which integrates the lean production, lean product development, and partner relationship. The author proposes that target cost management can improve the production process and reduce product cost, but of greater impact in the managerial process is moving toward lean product development in order to improve the organizational ability and to avoid the price cutting war. From a practical perspective, this research examines how the Taiwanese sporting goods industry has adopted TCM and the differences between manufacturers from a macro-viewpoint. The author also investigates how TCM has advanced the competitiveness in product development and production, as well as observing the organizational characteristics of Taiwanese manufacturers from a micro-viewpoint. Research for this study revealed that the collaboration of global division of labor in the sporting goods industry is very different from complete supply chains. The brand company leads the TCM and effectively utilizes the contract manufacturing partners to obtain market shares. OEM manufacturers showed different types of collaboration with brand companies, such as receiving assistance from a brand company or by developing a self-improving capability, which become a dynamic formation for a “win-win” situation. There is a significant indication that improving product development and lean production capabilities to move toward TCM aggressively, are substantial to attract brand companies to build up long-term partner relationships. It seems to have become beneficial Taiwanese manufacturers’ organizational characteristics and competitive advantages.
Appears in Collections:	[工業工程與經營資訊學系所] 碩博士論文

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