企業價值導向管理制度之研究 - 以香港南順集團公司為例

Abstract

企業經營的挑戰是在透過各種管理方法與手段及投資融資活動強化企業的價值；最終達到股東價值最大化的目的。這個目標雖然明確，但是在產業界能夠成功達到這個目標，仍然是少數。關鍵問題就在於如何將企業的目標或願景，透過一系列的管理活動加以貫穿執行。本論文透過對個案公司深入的資料收集與整理，歸納研究出一家傳統企業如何透過價值管理體制的建立，落實價值管理的目標。本研究的內容有： （一） 找出企業策略活動中，能增加企業價值的活動。 （二） 以個案的研究，發展出價值管理策略活動的方法與架構，可對未來企業價值導向，與企業評價提供經營決策參考之用。 本研究為探索性研究，試圖找出影響企業價值的策略活動。內容是以專家訪談法與筆者實務的經驗，找出該企業的策略活動，而後就訪談結果歸納整理成為一些命題，以供未來其它學者做進一步驗證。

The management more and more realizes that it is a challenge of managing businesses through vary management process and financing activities to create and maximize superior long-term value for shareholders eventually. This business target is precise and clearly understand by most of management, however, the traditional earning measures does not reflect the real value creation, it is still rare of companies to achieve the goal. Value-based Management is a framework for measuring and a management philosophy, which uses analytical tools and processes to focus an organization on the single objective of creating shareholder value. This thesis will base on a case study of Lam Soon Hong Kong’s management program which is essentially a management approach and driving philosophy to maximize shareholder value. The objective of this thesis is: (1) Finding the practices or strategies of a business, which deliver superior value for the shareholder. (2) Based on the case study to understand the method and practices through competence leadership who is fully committed to deliver superior values to the shareholders by maximizing the value of all the dynamic components of the business