- 學位論文
實施供應商管理存貨制度對績效之影響：「以台灣某醫療器材供應商為例」
The impacts of VMI on the performance：Evidence from a medical equipment vendor in Taiwan.
摘要
本研究主要探討實施供應商管理存貨制度（Vendor Managed Inventory，以下簡稱 VMI）對於醫療器材供應商績效的影響，透過檢驗國內最大之透析醫療器材供應商實施 VMI 後對其績效之影響。 本研究利用一般複迴歸探討個案公司實施 VMI 對其財務績效之影響。此外，為了探討個案公司實施 VMI 對其非財務績效之影響，本研究以資料包絡分析法（Data Envelopment Analysis，DEA）求得該公司之經營效率，並檢驗個案公司實施 VMI 對其經營效率之影響。 研究結果顯示，個案公司實施 VMI 後因銷售量增加，因此提高其銷貨收入與銷貨成本，且因為銷貨收入增加的幅度超過銷貨成本，導致銷貨毛利相對提昇，對於個案公司之財務績效有正向的影響。除此之外，實證結果亦顯示，個案公司實施 VMI 後亦可提升其經營效率。由於 VMI 制度在提高供應鏈績效中廣為應用，但缺乏相關文獻以實證研究探討實施 VMI是否可提昇供應商績效，因此，本研究結果除以較嚴謹的實證分析彌補相關文獻之不足之外，亦可提供實務界關於存貨管理合作模式之參考。
並列摘要
The purpose of this study is to investigate the impacts of vendor managed inventory (VMI) on the performance of medical equipment vendors, via examining the impacts of VMI on the performance of the largest medical equipment vendors for dialysis treatments in Taiwan. This study discusses the impacts of VMI on financial performance via multiple regression analysis. Furthermore, data envelopment analysis (DEA) is used to estimate the efficiency and the impacts of VMI on it. The results indicated higher sales volumes when VMI is implemented, thus increasing the sales revenue and cost at the same time. In addition, the revenue surpasses the cost and causes an increase in the gross profit. This indicates that VMI has a positive impact on financial performance. The results also indicate that the implementation of VMI can improve efficiency. It is true that VMI have been widely applied to the improvement of supply chain management, but there are few literatures indicating whether VMI can raise the vendor’s performance. Consequently, this study is a supplement to the related literatures lack, at the same time providing further references on inventory management model for businesses.