合資企業分享式庫存管理系統發展
—以LCD TV供應鏈為例

自從TFT-LCD產業蓬勃發展，LCD TV已然取代傳統CRT TV市場，Display Search研究報告指出，全球的LCD TV需求成長仍有許多空間，而CRT TV 2014年將全面被LCD TV取代，預估2011年全球LCD TV出貨量可望達2.11億台；拓墣產業研究所副所長楊勝帆亦指出－「中國將在2011年成為世界最大的液晶電視市場，正式取代美國」。全球LCD TV市場六成以上由韓國和日本品牌廠商瓜分，但在大陸地區，韓國、日本電視品牌市占率只有兩成左右，顯示本土電視品牌在大陸地區有相當大的發展空間。TFT-LCD是LCD TV的關鍵性零組件，台灣TFT-LCD廠商之面板供應量占大陸LCD TV供應鏈的五成左右，已超越韓國的面板廠商Samsung、LG；這些資訊均透露出臺灣面板廠商與大陸本土LCD TV品牌廠商之間可能產生的發酵作用，而LCD TV大陸市場需求的成長性亦是台灣面板廠商覬覦的一塊大餅。本研究以LCD TV供應鏈中的關鍵性零組件TFT-LCD為主要對象，探討LCD TV品牌商與面板供應商在新商業模式下，產生的TFT-LCD模組後段組裝合資企業之庫存管理模式及系統發展相關議題；合資企業是一個獨立公司，日常的營運通常是自主管理，母公司中持股比率較高的一方對合資公司的庫存在財務報表上需作認列，過高的庫存積壓對母公司來說是資金和機會成本的損失；以傳統的管理模式來說，母公司對於合資企業的庫存管理大多是透過每月的財務報表結算機制來確認，本研究以個案分析方式，討論個案中的母公司由原本在財務報表結算時確認庫存數量及金額在管理上產生的漏洞，到後來選擇透過精實六標準差專案改善手法，發展出之資訊透通的分享式庫存管理系統架構、以及庫存管理模式變革的過程及效益做整合性分析。未來，當企業遇到供應鏈中的廠商或合資公司、子公司庫存管理相關議題時，可參考個案公司之改善流程及系統建置模式，有效解決庫存管理問題。

關鍵字

合資企業；面板；精實六標準差；供應鏈管理；庫存管理；液晶電視

並列摘要

Due to the growing of LCD TV industry, traditional CRT TVs have been replaced by LCD TVs. Display Search report indicates that the growth of global LCD TV demand still has a lot of potential and CRT TVs will be totally replaced by LCD TVs in 2014. Also, LCD TVs forecast to reach 211 million shipments in 2011. Topology Research Institute vice-director Yang Shengfan pointed out - "China will overtake the United States and become the world's largest LCD TV market in 2011". South Korea and Japan have 60% market share in global LCD TV market, but only 20% in China's LCD TV market. Therefore, China's local TV brands still have large market potential in China's market. For the key component of LCD TVs, TFT-LCD, Taiwan's suppliers cover about 50% TFT-LCD supplies, which are far beyond South Korea's supplier, like Samsung and LG. Therefore, as the major TFT-LCD suppliers, Taiwan's panel companies have strong relationship with China's LCD TV market. This research focuses on TFT-LCD, the key component in LCD TV supply chain, as research object to discuss inventory management and system development of TFT-LCD module joint ventures, which influenced by implementing new business model between LCD TV own brand companies and panel supplies. The joint venture is an independent company which usually runs daily operations by itself, and the party which holds more shares than other parties should state the inventory on its financial reports. Thus, the higher inventory in a joint venture, the bigger loss on a company’s capital and opportunity cost. In traditional management mode, the parent company which holds more shares than others usually monitors inventory of joint ventures through financial report every month. This research uses a case study to discuss the insufficiency in monitor inventory by review monthly financial report. Therefore, the case study implements Lean Six Sigma project to develop the information sharing structure of inventory management system and the changes of inventory managing. Also, the paper analyzes the integral process and benefits of inventory management changes. In the future, the company can refer to improvement process and system constructing of this case study when the company faces the issues related to inventory management of joint venture and subsidiary in supply chain.

並列關鍵字

Supply Chain Management ； Lean Six Sigma ； Inventory Management ； Joint Venture ； LCD TV

參考文獻

[4] 謝佳琳，「多目標遺傳演算法求解供應鏈整合性庫存控制與設施定址問題」，淡江大學管理科學研究所博士論文，2010。

[5] 黃耀德，「產業協同供應鏈供應商管理存貨模式之研究－以台灣TFT-LCD廠商為例」，亞洲大學經營管理學系碩士論文，2008。

[7] 黃志鴻，「TFT-LCD產業向後整合模式之研究-以C公司為例」，成功大學高階管理碩士論文，2006。

[10] Groot, Tom L.C.M and Kenneth A. Merchant , 2000, "Control of international joint venture," Accounting Organizations and Society, 25, 579-607.

[11] Selekler-Goksen, N. Nisan and S.Hande Uysal-Tezolmez , 2007, "Control and Performance in International Joint Ventures in Turkey," European Management Journal, 25(5), 384-394.

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合資企業分享式庫存管理系統發展 —以LCD TV供應鏈為例

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