在台灣電子產業面臨經營環境之競爭日漸激烈下,因面對供應鏈的結構不斷調整、整體毛利下降等因素,使得個案公司所處的半導體通路產業亦面臨資金需求及管理上風險增加。若因經營方針或決策不當、應變策略及資金運轉失衡、庫存未有效調整或控制等情況,將可能因此而招重大損失,甚至產生倒閉的風險。 本研究採個案研究法,首先,觀察發現個案之持續性逾期應收帳款及庫存問題之產生,並造成個案公司之損失及營運風險之情境。再藉由產業資訊蒐集及相關文獻之探討,認識及瞭解所屬產業之特性、趨勢及情況;並進行長期性企業內部之實地觀察、研究,以尋求個案問題之可改善方法及因子。本研究利用經驗証有效之平衡計分卡之理論,分析個案經營決策之成功關鍵因素、策略方向等內涵,並嘗試建立個案之策略地圖。藉由實際之觀察研究及公司經營管理幹部之問題討論結果之資訊,以要因圖工具分析出個案可能改善之因子;並以平衡計分卡之策略管理模型,進行個案之分析研究。經本研究獲得之個案關鍵成功因素、改善要因及經營績效比較分析之結果等,若個案公司將這許多問題點能加以參考改善,也許在未來的營運上有增進的空間;本研究亦期望提供同類型之公司在未來變革之參考。
The structure of supply chain between the semiconductor component suppliers and manufacturers is changing rapidly to cope with the keen competition in the electronic industry in Taiwan and the world. Semiconductor component distributors must execute proper strategies to reduce their stock risk, manage their cash flow, and among others, while having both their profit margins and revenues increasing. This thesis is a case study of a semiconductor component distributor. This firm has faced serious problems of excess stock and account receivable. Based on at least 2 years observation of inside operation and strategic management of this company, this thesis aims to analyze causes and effects of strategies and provides suggestions to improve overall performance using the balanced scorecard. Major issues considered include key success factors, strategic maps, and cause-effect analysis. Several suggestions of key change issues are made to the senior management based on the results of performance analysis of current status.