企業經營診斷與決策之研究-以A 公司為例

企業存在的目的為創造利潤和價值，但在營運過程中隨著大環境的劇變，企業經營面臨內外部風險毫無自覺，進而產生潛在危機而影響到企業攸關生存問題。因此，本研究以汽車零件產業Ａ公司為個案研究對象，檢視現況透過經營診斷的客觀健診探討，深入瞭解經營管理的缺失，找出原因分析並擬定改善對策，以防範未然創造競爭優勢，使企業邁向永續經營立於不敗之地的決策方向。本研究藉由內部機能管理、競爭策略及財務比率方法之結合做為交叉分析的依據，研究結果發現個案公司目前面臨改善「營業毛利率」－成本管理之決策，本研究建議應從源頭管理加以落實執行並成為公司政策，且運用成本資訊持續改善，方能對成本管理議題更具目標性及效益，以奠定營運持續穏健成長的根基。

關鍵字

經營診斷； SWOT 分析；五力分析

並列摘要

The purpose of enterprise existence is to create profit and value, but in the process of operation, with the drastic change of the environment, the enterprise is faced with internal and external risks without consciousness, which leads to potential crisis and affects the survival of the enterprise. Therefore, this study takes company A of motor vehicle parts manufacturing as the case study object, examines the current situation, deeply understands the lack of operation and management, finds out the reasons, analyzes and formulates the improvement countermeasures, so as to prevent the unexpected creation of competitive advantage and make the enterprise move towards the decision-making direction of sustainable operation and invincible position. This study uses the combination of internal function management, competitive strategy and financial ratio method as the basis of cross analysis. The results show that the case company is currently facing the decision of improving " operating margin " - cost management. This study suggests that the company should implement the source management and become a company policy, and use cost information for continuous improvement. Only in this way can the cost reduction issue be more targeted and effective, so as to lay the foundation for the sustained and healthy growth of the operation.