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手機製造業採購循環績效評估模型建構之研究

A Study on Procurement Circulation Performance Evaluation-The Cell-Phone Manufacturing Industry Cases

摘要


手機製造業在日益高漲的原物料價格、通貨膨脹、匯率升值等因素干擾下,上升的成本稀釋了原有的利潤,如何透過有效的採購進行成本控管與資源整合以提昇企業競爭力,確實是一項重要的議題。本文探討手機製造業採購循環之績效衡量,研究目的在建構一套健全的採購循環績效評估模型。透過相關文獻彙整及專家訪談建立各項衡量構面、策略主題與評估指標,以及各層級要素之相互關聯與回饋性,並採用網路層級分析法(Analytic Network Process)計算評估模型之各構面、策略主題以及評估指標之權重值。模型涵蓋五大構面,研究結果發現,「財務績效」(36.6%)與「管理知能」(23.9%)對採購循環績效影響最爲顯著,其次依序爲是「作業流程」(15.2%)、「彈性」(13.1%)及「學習與成長」(11.2%)。爲驗證評估模型之實務運用價值,以三家手機製造業爲例,進行實地測試,研究顯示與各家公司之現況表現十分吻合,因此能就觀測結果,分析可能問題之癥結所在,並提出方向性之改善建議予決策者參考。

並列摘要


In point of cell-phone manufacturing industry, material cost rising, inflation, exchange rate revaluation already dilute the original profit. Given this competitive environment, how to construct a perfect procurement system model for evaluating all procurement circulation procedures for cell phone manufacturing factory is extremely important. The purpose of this research is to study the performance evaluation system of procurement circulation of cell phone industry. Through the literature review and the questionnaire of expert, the preliminary indicators are revised after gathering opinions of experts and relative persons. This research adopts the analytical network process (ANP) to calculate the weights of each dimensions, strategy subjects and key performance indicators. We can find out that the attention degree in the dimension of financial performance is highest (36.6%), the dimension of knowledge management is under second (23.9%), then goes on the dimension of operations process (15.2%) and flexibility (13.1%), and learning and growth is paid littler attention (11.2%). In order to have more solid utilization value, this research adopts three cell-phone manufacturing companies as the study objects and examples. Using this model to inspect the performance of each dimensions and indicators, finally collecting the analysis result and report to policy marker for strategy making reference.

參考文獻


Baily, P.,Farmer, D.(1982)."Purchasing Principles and Management".London:Pitman Purchasing, Inc.
Chao, C. N.(1989)."Purchasing Performance Measurement - Views of Purchasing Managers, Buyers and Internal Customers from Different Industries".U.M.I..
Chopra, S.,Meindl, P.(2004)."Supply Chain Management: Strategy, Planning and Operation".(Prentice Hall).
Eltantawy, R. A.(2005)."The Impact of Strategic Skills on Supply Management Performance: A Resource-Based View".Florida State University.
Grady, M. B.(1991)."Performance Measurement: Implementing Strategy".Management Accounting.49-53.

被引用紀錄


賴瑞愷(2016)。應用層級分析法探討供應商評選機制 – 以某製鞋公司為例〔碩士論文,逢甲大學〕。華藝線上圖書館。https://doi.org/10.6341/fcu.M0319610

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