石英製造公司虧轉盈之策略分析－以Q公司為例

Abstract

論文的核心目的是在回顧並撰寫一份經營公司的經驗，希望能與台灣中小企業主分享與討論公司由虧轉盈的經營心得，並希望給未來對於經營公司有興趣的年輕人，一個可以參考的經營故事。而這份經驗與故事內容，具有著滿大程度的通用性與參考性，因為文中故事主角Mr. B是以專業經理人的角色來經營Q公司，而該公司一開始在2006年是處在虧損的狀態，並且Mr. B先生過去的專業以及熟悉的領域是在化學品相關的產業，因此跟Q公司的所從事的石英產品製造相差很多。從2006年到現今2010年的期間，整個外部環境的景氣也是有很戲劇化的轉變，而公司亦經由一連串的改變與調整，經歷過兩次由虧轉盈的紀錄，基於上述三個特點，吾人認為該經驗可以提供給一般管理者做為參考與借鏡。

The theme of this thesis is a recollection of personal experiences of running a company. In the long term, the writer wishs this operation story for firm can acts as a reference case for a young man who is willing to manage a firm in the future through the process of sharing and discussing experience. The insights of this story can generally apply to many situations that a firm would face. This is because of two reasons. First, Mr. B is a general manager who is assigned to save a manufacture company in quartz field which is different from Mr.B’s professional in chemistry. Second, this company went through from deficit to surplus twice in the times of peace and financial turmoil, respectively. According to those reasons and facts, one believes that the experiences shared in this study could contribute to the practitioners.