半導體產業供應鏈優化管理要素探討-以Ａ公司為例

Study of Successful Factors of the Optimization of Semiconductor Supply Chain Management -A Case Study of The Company A

許波蓮(Po-Lien Hsu)

指導教授 ： 鍾惠民 ； 劉助

國立交通大學/管理學院/管理學院高階主管管理碩士學程/碩士(2019年)

摘要

採購實務中，經常將延遲付款作為談判的籌碼，成為買方的議價空間或是增加賣方的價格競爭力，但對於現金比率高的大型企業而言，直接降低採購價格，要比延遲付款更實惠，觀察2011-2018半導體產業及電子服務業之公開財報，發現庫存週轉率、應收帳款週轉率與企業營運效能呈正相關，因此以加速付款為誘因，降低供應鏈庫存為目標，以系統整合商的交易為例，鼓勵賣方配合整合採購計畫，以ABC法則揭露商品資料，並且藉由買方ERP資源自主管理庫存，以買方的議價能力將經濟訂購量的效益極大化，物流與資訊流緊密結合，能使買賣雙方免於承擔庫存資金的壓力，並有效地提升企業營運效能與降低採購成本。

關鍵字

整合採購 ； 電子供應鏈管理 ； 存貨管理 ； 應收帳款週轉率 ； 應付帳款週轉率 ； 半導體產業供應鏈長鞭效應

並列摘要

In procurement practice, deferred payments are often used as bargaining chips, which becomes the buyer's bargaining space for negotiation or increases the seller's price competitiveness. However, for large companies with high cash ratios, direct reductions in purchase prices are more favorable than delayed payments. By observing the 2011-2018 public financial reports of the companies of the semiconductor industry and the electronic service industry in Taiwan, it is found that the inventory turnover rate and the accounts receivable turnover rate are positively correlated with the business efficiency of the enterprise and reflects on its total asset turnover rate as well. Therefore, the goal of accelerating payment is to reduce the supply chain inventory and encourage suppliers to cooperate with the procurement integration plan. For system integration services, the seller is required to disclose the commodity information according to the ABC rules and manage the inventory through the buyer’s ERP resource, and the buyer's bargaining power maximizes the benefit of the economic order quantity. The close integration of logistics and information flow protects buyers and sellers from the pressure of inventory cost. It also increases the corporate’s operational efficiency and reduce the purchase cost significantly.

並列關鍵字

Procurement integration ； eSupply Chain Management ； Inventory Management ； Account receivable turnover rate ； Account payable turnover rate ； The bullwhip effect of the supply chain of semiconductor industries

參考文獻

參考文獻

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2. Daesung Ha & Seung-Lae Kim, 2010, Implementation of JIT purchasing: An integrated approach.

3. IC Insights, 2019, 台灣蟬聯晶圓廠產能第一，中國大陸可能於2019年超越美國。

4. Kwang J. Lee, 2010, Purchase Obligations, Earnings Persistence and Stock Returns.