以財務觀點探討全球營運模式SCOR導入方法

On The Financial Viewpoint To Study a SCOR-Based Methodology for Global Logistics Management

楊玉娟(Yu Chuan Yang)

指導教授 ： 陳銘崑 教授

國立臺北科技大學/管理學院/商業自動化與管理研究所/碩士(2007年)

摘要

近年來，全球化及新興市場的崛起，包括中國大陸、印度、東歐諸國等，不僅在成本上具有相當的優勢，在市場開發的潛力，以及產業發展的躍進式潛能，正深遠地影響全球產業競爭的版圖。微利時代的來臨，企業必須降低營運成本，還必須以更快速有彈性的營運方式來回應市場變動快速的需求，以為顧客創造更高的附加價值；然而當企業內部可改善的空間已經到達一定的瓶頸時，其必須正視國際經濟的結構性變化，檢視以往營運流程的架構網絡，產生創新性的網絡架構，使組織間更密切的溝通、協調與合作將可為企業創造出意想不到的利益來源，亦可製造出競爭優勢。
有關供應鏈之規劃，過去研究大都以製造策略觀點之SCOR模式作規劃，缺乏以財務分析的角度來評析企業以往營運績效得失。為此，本研究係以財務分析為基礎，來診視企業過往營運績效的缺失，並以財務與運籌績效建立以SCOR為基之導入程序。最後，以DLP投影機產業為案例，進行實驗。

關鍵字

供應鏈管理 ； 全球運籌 ； SCOR

並列摘要

Recently, there are many emerging marketplaces accompanied the tendency of globalization. Those countries, including the China, India, and East Europe, not only own the quite advantage of low-cost, but also have the potential of industry and marketing’s development, are influencing the dominions of global competition.
Facing the coming of mini-profit ages, not only organizations have to cut down their operational cost, but they also have to respond rapidly to the requirement of market with more flexible operation’s way, for creating more additional value of customers. However, when the internal margin could be improved has reached its limitation, the organizations have to view the structural variation of international economic and look into the structural context of operational processes, for creating innovative one to strengthen the communication, coordination and cooperation in the organizations, and getting the resources of profit and making the competitive advantage.
Since the most of the researches about the supply chain management are planned with the manufacturing strategic SCOR model, which are short of the view of financial analysis to estimate the performance of operation, this research is based on the financial analysis to diagnose the deficiency of past operation, and build the conducting process of SCOR model with the operational performance. Herewith, the DLP overhead projector industry is an experimental case.

並列關鍵字

Supply Chain Management ； Global Logistics Management ； SCOR

參考文獻

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