台灣電腦製造業績效的新儒學分析

Abstract

本文利用民國九十年台灣工商普查電腦製造業資料，進行新儒學八卦因果鏈條與五行生剋的產業分析，完成經營變數、績效指標的陰陽互動對待關係的論述。 就利己因果鏈條的分析結果，該業大廠商的業主股東鏈條（包括廣達、建興與華碩），在該業圈內的表現相對較中、小廠商為優。但其對於員工報酬的圈內利他關懷則相對不足，此情形或許可歸因於現有財務會計準則，將員工配股分紅認列在業主權益變動表中，而造成的資訊扭曲。 整體而言，該業大廠商在專業經營與綜合理財方面，每員工可掌握的經營資源確實較中、小廠商為多，但在專業經營附加價值率的經營績效表現上，卻不如中、小廠商，此乃中、小廠商中有些甚至純粹只是代客加工廠商，因而其屬於專業經營中間耗用的原材物燃料成本相對較低所致。值得注意的是，就綜合理財活動來說，除廣達、建興與華碩三家廠商外，該業大部份廠商的自有資金均顯不足，須透過舉債融資以補足其營運所需的資金。 本文強調廠商應從八卦因果鏈條中的投入面、經營活動面與產出分配面，進行整體性的思考，方能合理提升經營績效。 最後，整體而言，電腦製造業的五行相生循環並不順暢，僅電腦組件業大廠的八卦因果鏈條五行相生循環順暢，但其循環順暢性仍有提升的空間。關於改善八卦因果鏈條相生循環順暢性的方法，本文亦對各分類廠商提出建議。

In this paper, the author uses the Neo-Confucian Ba-Gua casual chains and Wu-Hsing Sheng-Ke to analyze performance of the Computer Manufacturing Industry in Taiwan. Based on the data from 2001 Taiwan Census File. The author elaborates on the Yin-Yang interactive relationship of management variables and performance indices. Results of egocentric causal chains analysis show that the shareholders chains of those large-scale computer manufacturers (such as Quanta Computer Inc., Lite-On Technology, and ASUS) perform relatively better than those middle or small manufacturers. However, the performance index from altruistic causal chains indicates the care for employee’s compensation from large-scale computer manufacturers seems not as good as we expected. To a certain extent, it can be attributed to the fact that the current Financial Accounting Standards Committee inclines to recognize stock-based employee compensation in Statements of Shockholders' Equity. Thus, it may come up with distorted information. As to specialized operation and synthetic management, although employees in large-scale manufacturing companies were equipped with more resources than those in middle or small manufacturers, the value-added ratio in specialized operation of middle or small companies is better than that of large-scale companies. It is due to the business characteristic of processing activities that significantly cuts down those intermediate material expenses for middle or small companies. It is worthwhile to note that most companies in the Computer Manufacturing Industry, except Quanta Computer Inc., Lite-On Technology, and ASUS, do not own enough capital for synthetic management. They often obtain it through financial loans. The author finds that any company should be able to do holistic thinking from different dimensions of fundamental inputs, process, and pursuing outcomes of Ba-Gua causal chains to reasonably improve its management performance. Finally, by all accounts, the computer manufacturing industry’s Wu-Hsing hsiang-sheng cycles don't function smoothly, only large-scale Computer Module Manufacturing Industry’s Ba-Gua casual chains function smoothly, but it’s smoothness still promote of space. This paper also provides the manufacturers a suggestion to improve the smoothness of Ba-Gua casual chains.