以平衡計分卡探討鴻海精密關鍵成功因素

A Study of Key Success Factors of Foxconn Precision Using the Balance Scorecard

陳怡良(Yi-Liang Chen)

指導教授 ： 饒忻

中原大學/工學院/工業工程研究所/碩士(2006年)

https://doi.org/10.6840/cycu200600086

摘要

鴻海精密是近幾年來台灣經濟成功的典範，以電子產品為例，如MB、NB、PC、手機等終端產品價格持續下滑，造成廠商毛利率持續下探，如華碩降至8%，廣達降至5%，仁寶降至4%，唯獨鴻海精密仍維持8~15%左右的毛利率。鴻海精密以模具起家，逐步跨足手機機殼模組、MB、WLAN 等，一般業界認為此乃鴻海精密的執行力與組織運作等因素所致。
本研究以主成分因素分析法(Principal Components Analysis)來萃取鴻海精密之平衡計分卡各構面共同因素，並以最大變異轉軸法(Varimax Orthogonal Rotation)獲取因素負荷量矩陣。在因素個數選取方面，係根據Kaiser(1974)準則，萃選出特徵值（Eigenvalue）大於1 的因素個數，依據成份矩陣之因素負荷量（Factor Loading）進行因素構面分析。實證結果發現鴻海精密關鍵成功因素在財務、顧客、企業內部流程、學習成長等四構面有以下之結果：
(1)財務構面分為「強化營運體係優勢」、「強化集團整體綜效」、「成本降低」等三項因素；
(2)顧客構面分為「維持既有客戶關係的維持」、「潛在客戶開發」等二項因素；
(3)企業內部流程構面分為「營運管理」、「創新研發」、「顧客管理」等三項因素；
(4)學習成長構面分為「員工技能的培養」、「組織學習能力」、「組織文化」等三項因素。

關鍵字

營運策略 ； 平衡計分卡 ； 鴻海精密

並列摘要

Recently, Foxconn Precision (Foxconn) has become the benchmark of Taiwan industries. In the field of electronic industry, such as MB, NB, PC, cell phone, etc.,the price of these products keeps decreasing; in turn, this results in a decrease in gross margin. Most major companies have their gross margin around 4-8%, but Foxconn is the only one who always keeps higher gross margin around 8% -15%. Foxconn started its business in precision mold production, and has recently extended to cell phone cabinet module, MB, and WLAN, etc. High performance operation and effective organization are the major reasons for Foxconn’s success in all fields.
This study uses the method of Principal Components Analysis to extract the factors of each dimension of Balance Scorecard (BSC) in the Foxconn case study. The factor-loading matrix is created with the method of Varimax Orthogonal Rotation. The number of factors is determined based on the rule of Kaiser (1974) with eigenvalue greater than 1 for factor loading and dimension analysis.
The key success factors in four dimensions for Foxconn are found in this study as follows:
(1) Financial dimension: operation system advantage, organization synthesis, and cost down.
(2) Customer dimension: current customer maintenance, and potential customer developing.
(3) Working flow dimension: operation management, innovation & creation, and customer relation management.
(4) Learning and growth dimension: personal skill, organization learning, and organization culture.

並列關鍵字

Operation Strategy ； Foxconn Precision ； Balance Scorecard

參考文獻

朱道凱譯(1999)，Robert Kaplan & David Norton 著,” The Balanced Scorecard：Translating Strategy Into Action,”臉譜文化出版。

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Cuieford, J. P., 1965. Fundamental Statistics in Psychology and Education, N. Y.:McGraw-Hill.

Hoffecker,J. & C.Goldenberg,(1994),”Using the Balanced Scorecard to Develop

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