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  • 學位論文

應用限制理論建構中小型企業之經營策略

指導教授 : 高信培
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摘要


台灣中小企業為台灣締造無數的經濟奇蹟,但其平均壽命約只有7年到13年,但只要能夠存活下來的,在經過二、三十年後都有著不錯的成就。不過大部分的台灣中小企業為家族經營,且多屬於勞動密集與成熟技術產業,雖然經營得很好,但都具有相同的潛在問題點:1.缺乏一套良好的會計制度,以及理財專家;2.缺乏管理人才,而且也沒有一套合適簡化的管理系統;3.只具有限的知識,而且無法獨立從事研究發展工作;4.無力行銷自己的產品;5.接班人問題;同時又都面臨了許多外在的威脅,包含全球化、兩岸關係、政治因素、市場景氣、產業環境…等因素。 現今邁入e世紀時代,資訊的速度傳播更快、更多元化、更透明公開,技術更專業,成本要求更低,顧客的需求更多元化,所有企業或組織面臨了更大的問題與挑戰,如麥克羅諾所述:「企業就是解決問題的集合體」,近年來已有不少企業界突破現狀,克服困難的方法。目前已有部分企業或組織已經運用相關的問題解決手法來解決,而限制理論(TOC) 在各組織中,更是常見之問題解決手法。 根據經濟部中小企業處的統計資料顯示,2012年台灣中小企業占全體企業家數97.67%,而於中小企業就業的人數,占全國就業人數78.12%。也就是說台灣工作人口當中,將近八成的人是在中小企業中任職。因此中小企業如何持續穩定成長,甚至成功轉型,便是一件相當重要的課題,因為這將影響著有近八成的台灣工作人口及其家屬。 本研究將從分析產業環境、產業價值鏈、並運用限制理論(TOC),就內在與外在條件等面向進行評估,且以X公司為個案對象,發掘其核心問題,對該公司未來發展方向提出建議,使其能穩健成長與發展,並且改變在一般中小企業中,過度依賴老闆的經營常態,如此企業才能永續經營。

關鍵字

限制理論 瓶頸管理

並列摘要


In Taiwan, small and medium enterprises made so many economic miracles, but those businesses’ average life-time are seven to thirteen years. However if the business could keep going that it usually have a great success after twenty or thirty years. Most of the small and medium enterprises are family business, and they almost centralize in labor-intensive and mature technology industry. Although they are running well, they all have same latent problems. First, they lack of a good accounting system and financial planner. Second, they don’t have expert mangers and a suitable manager system. Then, they only have limited knowledge and they can’t do the independent research and development. Fourth, they are weak in marketing themselves and the products. Last, they have the issue of successors. At the same time, they also face many external menaces such as globalization, Relation between Mainland China and Taiwan, political factors, economic cycle. Now, the information transmits more quickly, diversified, and more open. Technology is more mature and cost lower, the customer’s demand are so diversified. All business or organizations face more problems and changes. Presently, “Theory of Constraints” (TOC) is a general solution to solver their difficult position. According Small and Medium Enterprise Administration (MOEA), in Taiwan, the ratio of small and medium enterprises to all enterprises are 97.67% in the 2012. Then the ratio of occupied population to all occupied population is 78.12%. It means there are 80% occupied population work in a small and medium business. Therefore, how to keep those small and medium enterprises grow stable and even assist them to transfer is a very import issue because it will influence 80% of occupied population and families. This research will do analysis the environment of industry, and use “Theory of Constraints” (TOC). Then take “X company” with a case study, to discover core-problem and recommend some solution to make them grow stable.

並列關鍵字

Theory of Constraints

參考文獻


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