以平衡計分卡觀點探討染整業關鍵成功策略-以GB公司為例

紡織產業每年創匯金額約在七十至九十億美元之間，仍是台灣最大的創匯功臣之一，而染整業，是紡織產業的化妝師，當我們想要在全球佈局成為亞太布料營運中心時，染整業則是提高紡織品功能及附加價值的重要關鍵產業。近年來台灣的染整廠產能利用率不均衡，經營績效普遍不佳，為此急須釐清問題，找出要採取的策略為何?關鍵成功因素之策略又是為何?以協助染整業者改善經營績效。本研究首先以平衡計分卡策略管理工具，分析個案公司在四構面所面臨的經營問題，其次以五力分析、SWOT分析及TOWS分析指出個案公司之優勢、劣勢、機會、威脅以及可能採取的策略，再以個案研究法與行動研究法，探討個案公司能改善績效之關鍵策略為何?並藉此建立命題，利用平衡計分卡的策略地圖因果關係來推論命題，推論染整業導入新的經營策略後，預期對經營績效之影響。達成之研究結論有三，首先以平衡計分卡四構面歸納出染整業可能採取的策略模式與作法，再者找出染整業關鍵成功因素分析模式，最後得出染整業者之經營策略的選擇，除了採行波特之成本領導、差異化、集中策略之外，還需要利用優勢，應用安索夫之產品與市場擴張矩陣，朝向多元化、擴大化、多角化策略，以滿足不同需求的客戶，開發出另一片的藍海才有生存利基。

關鍵字

染整業；波特競爭策略； SWOT分析； TOWS分析；平衡計分卡

並列摘要

The textile industry earns around 70 to 90 hundred millions of US dollars every year, and it is still one of the biggest industry at the foreign exchange market in Taiwan. The dyeing and finishing business is the processing industry of the textile industry. Moreover, dyeing and finishing business is the key industry to boost functions and added values of the textile products when Taiwan attempts to become the Asia Pacific fabric operation center. Recently, the capacity utilization rate and operational performance of dyeing and finishing industry are getting worse in Taiwan. Therefore, it is important to find out the successful strategies which can help dyeing and finishing manufacturers to improve their operational performance. First, the study analyzes four aspects of operational problems of the case company with which it may confront based on Balanced Score Card strategy management tool. Second, the case company’s strengths, weaknesses, opportunities, threats, and possible were observed through the Five Forces model, SWOT analysis, and TOWS analysis. Furthermore, Case Study and Action Research Methods are used to investigate the key strategies to improve the performance of case company. The aim of the study is to infer the effects of new business strategies on the operational performance of the dyeing and finishing industry via causal relationship by using strategy maps of Balanced Score Card. The study concluded that besides adopting Porter’s cost leadership, differentiation, and focus strategy as an option of business model, the case company should apply Ansoff’s product market growth matrix as well. Companies which are able to satisfy customers with variety of demands could establish another blue ocean market through multiple strategies.

並列關鍵字

Dyeing and finishing industry ； Porter’s competitive strategy ； SWOT analysis ； TOWS analysis ； Balanced Score Card

參考文獻

(1) ARC遠擎管理顧問公司策略績效事業部譯，策略核心組織：以平衡計分卡有效執行企業策略，譯自Kaplan & Norton, How Balanced scorecard Companies Thrive in the New Business Environment Boston Massachusetts: Harvard Business school press. D.P .2001)臉譜出版，城邦文化發行，台北，民國九十一年。