降低成本的策略研究

A Study of the Strategy on Cost Down

黃新政(Huang, Hsin Cheng)

指導教授 ： 陳光辰

國立清華大學/工學院/工業工程與工程管理學系/碩士(2012年)

https://doi.org/10.6843/NTHU.2012.00284

摘要

企業以營利為目的，所以追求利潤是企業的天職，而開源與節流為企業經營的兩大法寶。創造經濟效益和賺取利潤，是企業對股東與員工天經地義的義務和使命。所以企業倘若無法創造利潤擴大盈餘是恐怖的事情。
生產管理的最高原則「提高品質降低成本」。經過了幾十年的印證，產品品質提昇的速度遠不及降低成本的速度。企業為了短期獲利目的，沒有仔細思考本身的競爭優勢，紛紛採取人云亦云的「me too策略」，其中又以資訊電子消費性產品為大宗。造成廠商間的削價搶單、競價爭售；售價要低，成本就要想辦法降，沒辦法就偷工減料；產品壽命不高就造成浪費，浪費就造成資源不夠，然後就任性開發。直到主客觀環境反撲，人們才驚覺到嚴重性。本研究先從食、衣、住、行、育、樂等方面來作剖析，從不同產業切入，探討企業降低成本所帶來的利弊得失與與永續經營的因應之道。
本研究首先透過文獻探討與主管訪談獲得初步訪談結果，並發展研究架構，依此架構針對企業整體與各事業部設計訪談內容，進而分析與彙整訪談結果。本研究期望藉由個案公司的深入訪談，綜整各部門對降低成本的看法與其因應之道，於企業轉型中提供建議與評估之經驗，以及新產品開發與核心能力、產品生命週期、企業倫理、社會責任的關係，以作為其他欲轉型公司之參考。

關鍵字

降低成本 ； me too策略 ； 生命週期

並列摘要

The essential purpose of one enterprise is to make profits, so profit-up and cost-down are the two major useful ways to go for it. The enterprise must be in charge of the efficiency and the profit for her stock holders and employees, so it would be terrible if the enterprise could not make greater revenues and profits.
The ultimate goal of production control is “higher the quality and lower the cost “. However, the speed of maximizing quality is always much slower than that of minimizing cost for several decades.
The enterprise strives for the short-term profit to take the “me too” cloned strategy in common, especial 3C (Computer, Consumer &Communications) products. Hence, it make the ill competition in cost among companies and they would decrease some processes and materials if the unit price could not have been lower than that of their competitors .Short life time causes wasting and wasting causes resources shortage to make aimless developments. The owner of the enterprise will not understand the truth till from the reflections of insiders and outsiders .This research shows the pros&cons of the cost-down and the solutions of the sustainable development of the enterprise from the view of food, clothing, accommodation, transportation, education, entertainment in different industries.
First of all, this research would describe the investigating methodology based on the historical documents and the initial interview results of some related companies. Secondly, it would analyze and summarize the interview results according to the interview questionnaire, being finished by this methodology, of the whole enterprise and individual business unit. I hereby hope that transforming companies of traditional industries are able to get the lesson-learned from the mentioned experiences of the transformation about the previous readiness , the in-transit adjustment and the post maintenance and assessment in accordance with the connection between new product introduction and something about core competency, life cycle, code of ethics and social responsibility etc,.

並列關鍵字

Cost down ； me too strategy ； Life Time, Industry

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