- 學位論文
擬定食品製造業永續採購之策略優先序‐IPA為基修正德菲法之應用
Prioritizing Sustainable Procurement Strategies in the Food Manufacturing Industry: Using the IPA-Based Modified Delphi Method
摘要
在當前全球氣候變遷和永續發展挑戰日益加劇的背景下，食品製造業的永續採購策略已成為企業生存與發展的關鍵課題。面對VUCA（易變性、不確定性、複雜性、模糊性）和BANI（脆弱性、焦慮性、非線性、不可理解性）的時代，企業與其逃避不確定性，不如正面迎接挑戰，將最壞的時機轉變為戰略機會。大環境對出口導向的國家而言，相對不友善，尤其是在台灣，企業更需積極應對ESG（環境、社會與公司治理）、碳邊境調整機制(Carbon Border Adjustment Mechanism, CBAM)、氣候變遷、地緣政治等衝擊，以確保永續經營。 本研究以「IPA為基修正式德菲法」(IPA-Based Modified Delphi)為核心研究方法，探討並制定適用於台灣中小企業的永續採購策略優先序。首先，本研究回顧相關文獻，強調聯合國永續發展目標(Sustainable Development Goals, SDGs)與食品供應鏈的密切關聯，並探討數位轉型及創新變革在提升供應鏈永續性中的關鍵角色。本研究制定了具體的永續採購策略，旨在同時實現經濟、社會及環境的平衡。 在研究方法論上，本研究結合重要度-績效分析法(Importance-Performance Analysis, IPA)與修正式德菲法(Modified Delphi Method, MDM)，透過問卷調查蒐集企業決策層及執行層專家意見，進行數據分析以確定策略優先序。以蒐集並整合專家意見，找出共識題項。接著對共識題項進行重要度-績效差距分析法(Importance-Performance Gap Analysis, IPGA)的重要度與準備度的標準化分數(Z分數)計算，並計算出GAPz值(差距 = Pz - Iz)，根據差距值的絕對值(|Pz - Iz|)進行排序，找出優先改善的策略項目。 研究結果顯示，確定14項優先改善的策略項目。此外，研究亦強調 OGSM (Objectives, Goals, Strategies, Measures, OGSM)框架在系統化規劃和執行永續策略中的應用。不僅有助於企業在明確目標的基礎上逐步實現各項策略，還提升了整體執行效率及效果。透過OGSM框架，企業能夠更精準地分配資源，確保關鍵策略項目的優先實施，進一步提升企業的永續經營能力和市場競爭力。 本研究以案例公司為實證對象，運用「IPA為基修正式德菲法」的方法，綜合決策層及不分群體的共識意見，經過交集分析後達成共識，確定14項優先改善的策略項目。研究結果顯示，不分群樣本中，共有50個策略題項，其中8個題項在決策層和執行層之間存在顯著的認知差異。研究使用獨立樣本t檢定進行比對，確認了這些差異，並指出其中兩項位於IPGA優先改善區域的14個策略題項內。最終，採用OGSM框架來執行前5項優先改善項目，並為案例公司制定具體的策略提案計畫書。這些研究成果不僅豐富了永續採購策略的理論研究，也為企業實務操作提供了具體的指引。
並列摘要
In the context of increasingly severe global climate change and sustainability challenges, sustainable procurement strategies in the food manufacturing industry have become critical for business survival and growth. Faced with the VUCA (Volatility, Uncertainty, Complexity, Ambiguity, VUCA) and BANI (Brittle, Anxious, Nonlinear, Incomprehensible, BANI) era, companies should not avoid uncertainty but rather confront these challenges head-on, turning adverse situations into strategic opportunities. This is particularly crucial for export-oriented economies like Taiwan, where businesses must proactively address the impacts of ESG (Environmental, Social, and Governance), the Carbon Border Adjustment Mechanism (CBAM), climate change, and geopolitical factors to ensure sustainable operations. This study employs the IPA-Based Modified Delphi as the core research method to explore and formulate a prioritized set of sustainable procurement strategies tailored for small and medium-sized enterprises (SMEs) in Taiwan. Initially, a literature review was conducted, emphasizing the close connection between the United Nations' Sustainable Development Goals (SDGs) and the food supply chain, and exploring the critical roles of digital transformation and innovation in enhancing supply chain sustainability. The study develops specific sustainable procurement strategies aimed at achieving a balance among economic, social, and environmental objectives. Methodologically, the study integrates Importance-Performance Analysis (IPA) with the Modified Delphi Method (MDM), collecting expert opinions from both decision-making and operational levels through surveys. The collected data were analyzed to determine the strategy priorities. Consensus items were identified through expert integration, followed by the calculation of standardized Z-scores for importance and preparedness using Importance-Performance Gap Analysis (IPGA). The GAPz values (GAP = Pz - Iz) were calculated, and strategies were ranked by the absolute value of their GAPz to identify key areas for improvement. The results identified 14 priority strategies for improvement. Additionally, the study highlights the application of the OGSM (Objectives, Goals, Strategies, Measures, OGSM) framework in the systematic planning and execution of sustainability strategies. This framework not only helps businesses achieve their strategic goals step-by-step but also enhances overall implementation efficiency and effectiveness. By utilizing the OGSM framework, companies can more precisely allocate resources, ensuring the prioritized implementation of key strategies, thereby further enhancing their sustainability and competitive advantage. The study uses a case company as an empirical object, applying the IPA-Based Modified Delphi method to consolidate the consensus opinions of both decision-makers and cross-functional teams. The analysis identified 14 priority strategies for improvement. Among the 50 strategy items considered in the study, 8 showed significant cognitive differences between the decision-making and operational levels. The study used independent sample t-tests to confirm these differences and noted that two of the items fall within the 14 priority strategies identified by IPGA. Finally, the OGSM framework was employed to execute the top 5 prioritized strategies, providing the case company with concrete strategic proposal plans. These research outcomes not only contribute to the theoretical understanding of sustainable procurement strategies but also offer practical guidance for business operations.