競爭要項、製造決策與公司績效間關係之探討-以電子製造業為例-

Abstract

本研究之主要目在於探討台灣地區電子製造業的製造策略與公司績效之關係，而本研究乃以文獻探討方式作為實證分析的理論基礎，並以Leong et al.（1990）製造策略內容-競爭要項與製造決策作為本研究之架構。 有關衡量項目，在競爭要項以成本、品質、交期及彈性四構面加以分析，在製造決策則以產能決策、廠址選擇、製程科技、人力資源決策、品質決策、生產計劃與物料控制決策、工廠佈置等七個決策構面加以分析，而在績效部份則以資產報酬率、營業額成長率及純益率作為衡量的構面。 經由本研究實證分析結果，摘要如下： 一、 廠商在以品質作為爭取訂單的訴求時，則須重視製程中的檢驗及品管的授權，使不良品及暇疵品減少到最低，進而促成公司在資產報酬率、營業額成長率及獲利方面的成長。 二、廠商在以交期作為爭取訂單的訴求時，則須考慮本身的產能與設備的配合，在設備上能以互相支援作為考量的重點，同時尋得適當外包之廠商配合，以使得在交貨時能及石送達給客戶，也因此促使公司績效有良好的表現。 三、廠商如以數量及種類之彈性作為爭取訂單的訴求時，除了產能與設備的配合及設備的相互支援外，還應強調製程設備的自動化及良好的流程控制，以使得產能設備得到最大的發揮及流程通路的順暢，進而使得公司在資產報酬率、及獲利方面有所成長。

This paper reprts relationship between manufacturing strategy and company performance on electrnic manufacturing industry. Theory model is from the content of manufacturing strategy includes manufacturing policy and competitive priority. This research manufacturing policy has seven factors, including capacity, factory location, process technology, human resource, quality, product plan and material control, factory layout. Competitive priority has four factors, includin cost, quality, delivery reliability, product and volume flexibility. Performance has three factors, including return on assets, increment on operating, net profit. I analyze theirs relationship and get three conclusions; 1. If company resorts to quality to get order, then it is important to check in process, it will affect company performance. 2. If company resorts to delivery reliabillity to get order,then devices must match capacity and between devices can support each other in order to delivery in time or on time, it will affect company performance. 3.If company resorts to flexibility to get order, then between devices support each other and devices match capacity, and emphasis on automatic in process and flow control, it will affect company performance.