本研究共分為三個部分,主要探討母子公司的分工程度、國際採購策略的執行、資訊系統地整合方式相對於年產能目標的關係。而為了在此架構下探索到更深層的管理意涵,本研究以半結構式訪談法作為研究方法,並選定G公司的五位決策高層作為受訪對象,驗證五項命題如下: 1. 兩岸的水平分工程度越高,母公司越傾向授權子公司自定年產能目標。 2. 採購決策的因素越多,母公司之採購策略將從母國採購轉為國際採購,分散母國與地主國供應商來源。 3. 分散母國與地主國的供應商進貨來源,企業更易達成年產能目標。 4. 海外子公司內部的資訊系統整合程度越高,越有助於達成年產能目標。 5. 跨國母子公司的資訊系統整合程度越高,越有助於達成年產能目標。 依照上述各命題,本研究得證命題1至命題3為高度成立,很明顯的台商企業在面對不同的市場區隔、供應商自身的原物料稀缺性、運送安全性、兩岸工廠的產能負荷等因素下,會給予子公司較高的決策權,以較了解當地市場的角度訂定年產能目標、採行國際採購策略並分散供應商來源。命題4與命題5各為高度支持與低度支持,本研究認為此兩項命題結果相異的原因為整合方向不同,分別為「內部功能型」、「外部跨區型」。跨功能的整合可幫助企業促進資訊流通效率,降低決策風險。但跨區整合會受到匯差、法規、企業資金規模等因素影響。本研究將此論文之實證結果貢獻給台商企業,並期許台商企業未來能在全球商業環境持續創造並維持競爭優勢。 關鍵詞:完全擁有子公司、國際採購策略、資訊系統整合、年產能
The content of this research can be divided into three parts. In the first part, we try to define the relationship between parent – subsidiary company and Metric Ton / Year (MT/Y), also known as firm’s annual capacity. In the second part, we focus on the effect of multiple sourcing variables. Examine how these variables can influence company’s decision toward global sourcing strategy or local sourcing strategy. After that, we then investigate the relationship between company’s global sourcing strategy and MT/Y. The final part is the difference analysis in perception of the integration among multiple information systems toward MT/Y. To improve the reliability of this research, we choose G Corporation as our example. G Corporation is a corporation that has two firms in China and Taiwan, and both firms’ annual capacity is still growing. We decide to use the semi – structured interview as our research method, and choose five interviewees to collect G Corporation’s data. In the end, we use the interview’s data to examine five hypotheses below: 1. As the degree of company’s horizontal specialization between firms increases, headquarter will delegate subsidiary to determine its own MT/Y. 2. As the variables of company’s sourcing decision increase, headquarter tends to adopt global sourcing strategy, and delegate subsidiary to determine its own supplier. 3. As headquarter delegate subsidiary to determine its supplier, firms will increase their efficiency to achieve MT/Y. 4. As the degree of corporation’s functional integration among information systems increase, firms will increase efficiency to achieve MT/Y. 5. As the degree of corporation’s multinational integration among information systems increase, firms will increase efficiency to achieve MT/Y. Based on the above hypotheses, we find that H1, H2, H3 and H4 are positively established. Faced with different market segmentations, each supplier’s own capacity, the safety and distance of delivery, and firm’s capacity limit, headquarter will delegate subsidiary to determine its annual capacity. However, H5 is negatively established. We find that the difference between H4 and H5 can be defined into “functional conjunction” and “Regional conjunction”. Functional conjunction can help company facilitate its efficiency and reduce risk. Whereas regional conjunction is highly affected by the nation’s regulation, exchange rate and company’s own financial situation. We hope that this research will contribute to Taiwan’s corporation, and help Taiwan’s corporation create and maintain their own competitive advantages in the world. Keywords – horizontal specialization, global sourcing strategy, integration of information systems, annual capacity