八卦因果鏈條在產業績效評估的實證研究-以台灣被動電子元件業為例

Abstract

基於台灣為被動電子元件世界第二大供應國的重要地位，本文結合民國90年台閩地區工商普查的抽樣調查檔資料與八卦因果鏈條的分析模式，在專業經營與綜合理財，以及在利己與圈內利他的兩個構面下，進行該業三類不同規模廠商的績效評估。藉由因果鏈條中經營變數間之加權相關係數的加權t檢定結果，找到不同規模廠商經營最為順暢的標竿鏈條與經營瓶頸座落的關鍵鏈條，並據以提出改善方向。

鑑於該業大廠商的相對較佳績效，本文接著進行營收最大的代表性甲廠商之個案研究。透過因果鏈條中重要經營比例的結構性分析，比對全體大廠商的經營數據，分別取得甲廠商在其資產負債表以及損益表資訊下，從事專業經營與綜合理財活動的十三項與十四項經營特性與績效。

本文的貢獻在於，首次完成台灣被動電子元件業經營績效的完整量化評估；而使用的計算與分析模式，因能夠掌握經營過程由投入來到產出的全貌，期望在現有產業研究與績效評估方法之外，提供另一有效結合推論統計的實證能力與敘述統計的詮釋能力的研究模式。

Based on the importance of Taiwan as the world’s second largest supplier of electronic passive devices, this study combines the usage of data from the sampling survey files of the 2001 Taiwan Industry Census and the analytical model of Ba-Gua Causal Chains to evaluate business performance of three different clusters by scale in that industry in terms of both the dimension of specialized operation and synthetic management, and the dimension of ego-fulfillment and in-company altruistic fulfillment. Evidence obtained from the weighted t-tests of weighted correlation coefficients between pairs of management variables can be used to identify the benchmark chain and critical chain, and in turn, improvement suggestions were provided.

Due to the relative excellent performance of large-scale cluster, this study further works on case study for the number one revenue ranking company. In contrast to other large-scale companies in the same industry, thirteen operational characteristics and the other fourteen operational characteristics and performance corresponded to its specialized operation and synthetic management activities are recognized from its income statement and balance sheet respectively.

The contribution of this study is to fulfill the first ever holistic quantitative performance evaluation for Taiwan’s Electronic Passive Device Manufacturing Industry. Since the calculations and analytical model can better capture the whole picture of business performance in terms of input-process-output, it was expected that they would provide an alternative to the existing industry research and performance evaluation method in that it combines the advantages of inferential statistics and descriptive statistics.