從財務指標探討台灣資訊產業電子化供應鏈之經營意涵

Tunghai University Institutional Repository > 工學院 > 工業工程與經營資訊學系所 > 碩博士論文 > Item 310901/4327

Please use this identifier to cite or link to this item: http://140.128.103.80:8080/handle/310901/4327

Title:	從財務指標探討台灣資訊產業電子化供應鏈之經營意涵
Other Titles:	The Implication of e-SCM Management in Taiwan IT Industry from Financial Perspectives
Authors:	黃維亮 Huang, Wei-Liang
Contributors:	洪堯勳 Hon, Jan-Shin 東海大學工業工程與經營資訊學系
Keywords:	供應鏈績效;價值趨動因子;取捨 Supply Chain Performance;Value Drive Factors;Trade-Off
Date:	2003
Issue Date:	2011-05-19T05:59:55Z (UTC)
Abstract:	供應鏈對我國資訊產業之重要性已無庸置疑。政府為提升我國資訊產業之經營績效，乃積極協助我國廠商導入電子化供應鏈。然導入電子化供應鏈後，因資訊透明度的增加將導至我國廠商內部資訊，如成本結構、產能狀態、存貨等關鍵因素將被迫透明化，反而降低我國廠商之議價空間。我國資訊產業在供應鏈管理之因應，遂成為導入電子化供應鏈後之經營重點。本研究緣此，以我國「資訊業電子化－A計劃」參與廠商為驗證對象，採統計無母數檢定方法，從財務觀點來探討電子化供應鏈的經營意涵。在績效變數上，評估國內外廠商整體績效為EVA，及各別價值趨動因子－毛利率、存貨週轉率、應收帳款週轉率、固定資產週轉率之財務成果，以解釋e-SCM後之經營管理意涵。實證結果顯示，我國廠商導入電子化供應鏈後，對國外品牌商而言，EVA呈提升的現象，且價值趨動因子均有較佳的表現。對國內廠商而言，大部份廠商之EVA均有提高，但對價值趨動因子卻無明顯提升。此結果顯示，在電子化供應鏈下，供應鏈的上下游成員在追求本身利益最大時，所面臨的經營方式亦有所不同。國外廠商係利用居於供應鏈主導地位，要求我國廠商提供他們較佳的價值趨動因子，以提升他們的經營績效。而國內廠商則以犧牲部份價值趨動因子的績效，以滿足國外廠商較佳的價值趨動因子。對我國資訊廠商而言，這樣的作法，除可增加國外廠商更換供應鏈夥伴的轉換成本，以避免我國廠商被其他低工資國家所替代外，同時並得以提升我國廠商之經營績效。 The importance of the supply chain to the IT industry of our country has been without doubt. To increase the performance of the supply chain in the IT industry, our government has actively assisted our enterprises in applying the e-SCM. However, after applying the e-SCM, the internal information with respect to the essential elements of the business operation, such as, cost structure, capacity, stocking and etc., will have to be fully disclosed. As a result, it has become the main issue for the IT industry to cope with in the supply chain after applying the e-SCM. This research aims to discuss the business management denotation of the e-SCM from the financial perspectives by the way of analyzing the enterprises taking part in the A plan through the Non-parametric Method. The variable used to evaluate the performance of enterprises is EVA and value drive factors including gross profit rate, inventory turnover rate, A/R turnover rate and fix assets turnover rate are used. The proof demonstrates that after our enterprises’ applying the e-SCM, EVA is up for the foreign enterprises with the brand name and the value drive factors show better result, too. As to the local enterprises, EVA for the most of the enterprises is obviously up, but, however, the values drive factors do not show the likely result. This result shows the different ways of operating business for the lower and upper end of the enterprises while pursuing its best interest under the e-SCM. Foreign enterprises can increase its business performance by the improvement of value drive factors, which foreign enterprises can request our enterprises to provide as the leading status in the supply chain. The local enterprises’ making the sacrifice of its performance of value drive factors to achieve the total SCM global optimal by providing the foreign enterprises with better value drive factors can not only prevent from being replaced by the low-salary countries but also increase its business performance.
Appears in Collections:	[工業工程與經營資訊學系所] 碩博士論文

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