轉型對經營績效之實證研究-以石化個案公司為例

The relationship between transformation and the performance of a petrochemical company

陳明霞(Ming-Shy Cheng)

指導教授 ： 朱炫璉

國立臺北大學/商學院/會計學系/碩士(2009年)

摘要

企業必須運用本身現有的資源與核心能力，進行轉型以建立新的競爭力，因應其他競爭者的挑戰。台灣的石化業於2000年已是產值破兆的「兆元產業」，預計2010年以前，整個石化業產值將突破3兆元關卡，占整體製造業總產值29%以上。且近幾年來石化相關產品更被廣泛應用於電子材料與航太材料等高科技產品上，所以石化業對於推動我國產業的轉型與升級，有莫大的助益和貢獻。
個案公司從事轉型時其所遭遇的困難大於其他傳統產業，例如必需面對產業成本劣勢、技術改變及需求不穩定的風險，又要有較大的生產規模，才能達到降低成本的經濟效益，即廠商的投資金額會決定其競爭力，但當投資金額過大時又可能造成資產利用率下降、生產過剩及資本生產力不足的兩難問題，所以石化中上游產業的轉型績效，即為本研究動機所在。
過去研究轉型的相關文獻，多偏重於組織、人事及策略等理論上的探討，較少為實證研究。本研究將轉型績效劃分為兩個部分，一為財務績效，另一為經營效率來探討，利用資料包絡分析法，以分析多投入多產出的綜合效應，幫助管理者驗證公司轉型後整體營運效率，期妥善分配企業資源，使轉型策略發揮到最佳的效果，提高公司與股東的價值，並作為石化產業未來轉型策略之參考依據。

關鍵字

轉型；績效；資料包絡分析法；石化業

並列摘要

To deal with challenge from other competitors, the enterprise must use available resources and core capability to transform to improve their competitiveness. Petrochemical industry in Taiwan was already a multi billion dollar industry in 2000 and it is expected to triple the record and will account for 29% of the total production of manufacturing industry. Due to the fact that petrochemical products are widely applied in high technology products, such as electronic materials and aerospace materials, petrochemical industry is indeed contributed tremendously to the industrial upgrading and transformation of Taiwan.
The case company under study encountered more difficulties than other traditional industries when it started to transform. For instance, it has to face with disadvantages in cost structure, change in technology and risks in unsteady demand, and at the same time, it requires larger production scale to be able to gain the economic effectiveness of reducing cost. This means organization’s investment will decide its competitiveness. On the other hand, when the amount if investment is too much, the asset utilizing rate could drop, and over-production will emerge as well as poor capital productivity. This situation led to the study of the transformation performance of petrochemical upper and middle streams as was conducted in this research.
Previous studies on industrial transformation focused mostly in theoretic study such as organization, human resources and strategy, little attention has been paid to empirical study. In this research, we categorize transformation performance into two parts- financial performance as one part and operation efficiency as the other part. Data envelopment analysis was employed to analyze the composite effect of multiple inputs and multiple outputs, so to help management to determine the overall operation efficiency after transformation, so that corporate resources may be deployed properly and receiving the best effect of transformation strategy and to boost the values of the company and shareholders. Further, it may be reference for petrochemical industry in transformation in the future.

並列關鍵字

transformation； performance；date envelopment analysis

參考文獻

林靜儀(民93)，「台灣地區製造業市場集中度、廣告密集度與利潤率關你之探討」，台灣管理學刊，4(2) ，2036-224。

朱博湧、曾國雄、鄧美貞、邱英雄(民93)，「市場佔有率、成長率與獲利率相關性之多變量分析一以新竹科學園區廠商為例」，中山管理評論。

劉春初(民93)，應用資源重分配模式探討台灣地區農會信用部組織變革之研究，農業經濟半年刊，75，頁27-59。

袁素萍(民92)，企業轉型成功關鍵因素之研究，國立成功大學企業管理學系(EMBA)專班未出版之碩士論文。

張男福(民91)，轉型策略型態對公司價值影響之實證研究─以傳統上市公司為例，中原大學企業管理研究所未出版之碩士論文。