精實製造程序、產品多樣化及外包策略對企業財務績效及碳排強度之影響

The impact of lean manufacturing processes, product diversification, and outsourcing strategies on corporate financial performance and carbon intensity

杜沅玲(Yuan-Ling Tu)

指導教授 ： 郭樂平

淡江大學/商管學院/會計學系碩士班/碩士(2018年)

https://doi.org/10.6846/TKU.2018.00626

摘要

日益複雜的供應鏈，使企業供應鏈策略和參與供應鏈的供應商與顧客成為管理者決策的關鍵，為企業提升附加價值的重要來源(Von Massow & Canbolat, 2014)。精實生產是供應鏈增值的重要策略，幫助企業找出不具附加價值的流程、減少浪費，增加企業價值。另外，我們預期產品多樣化和外包策略對企業財務績效及環境績效有影響是因為它們決定供應鏈的範圍和所有權進而改變碳排放分配及資源在企業如何被利用及共享。本研究使用日本製造企業為樣本，探討從供應鏈角度看精實生產、產品多樣化及外包這三個供應鏈策略對企業財務績效及碳排強度的影響。
本研究以日經500成分股中的製造企業2008年到2017年的資料進行實證分析。實證結果發現過度庫存程度即不精實生產程度對企業財務績效有負向影響，同時對企業碳排強度有正向影響。本研究研究發現企業永續的供應鏈可以透過實施精實生產及在產品多樣化或外包決策中找出最適水準達成。本研究的實務意涵為精實生產有助於企業財務競爭力及資源利用效率；維持重點核心流程及最佳產品組合可以幫助企業維持較低的碳排強度，使企業在營利的同時亦有較佳的環境績效。

關鍵字

碳排強度 ； 環境及財務永續 ； 供應鏈策略

並列摘要

Increasingly complex supply chain makes supply chain strategies and suppliers become a key factor making decisions and increasing corporate value(Von Massow & Canbolat, 2014).Lean production is deemed to be a supply chain important policy of Value-Added, allowing enterprises to identify non-value added processes, reduce waste and increase corporate value. In addition, we expect the product diversification and outsourcing strategies have an impact on corporate financial performance and environmental performance because they determine the scope of supply chain and ownership, in turn, change the distribution of carbon emissions and resource in the enterprise to be used and shared.
Using the manufacturing enterprises nikkei 500 stocks from 2008 to 2017 financial data and the report on CDP exposed carbon emissions data to do empirical analysis. The empirical results found that the inventory leanness has a negative influence on the enterprise's financial performance and has positive effect on the carbon intensity. This research study has found that the enterprise through the implementation of lean production and optimal level of diversification or outsourcing can find sustainable decision. The practical implications of this study is lean production can help enterprise financial competitiveness and using resource efficiency. Maintaining on the core flow and the best product combination can help enterprises to attain lower carbon intensity and have better environmental performance.

並列關鍵字

Carbon intensities ； Financial and environmental sustainability ； supply chains strategies

參考文獻

參考文獻

中文文獻

胡文正，2016，論我國後京都減碳路徑之挑戰與應有之策略思維-兼論 2050 年低碳願景之省思，國立臺灣科技大學應用科技研究所。

英文文獻

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