臺灣博碩士論文加值系統

中小企業一直以來都是台灣經濟發展不可或缺的基石之一，但近年來大陸利用低價勞工及租稅優惠等優勢，大量搶食台灣製造商的訂單，造成同業之間價格競爭激烈。反觀工業大國德國，從兩德統一後的歐洲病夫，重回許多領域的世界第一，很多中小企業在各自領域裡位居領導地位，有些公司全球市佔率更高達90%，這驚人的統計數字成為激發本人研究此篇論文的動機。
德國能從第一次世界大戰、第二次世界大戰、東西德統一等3次重大經濟危機迅速崛起，成為世界第4大經濟體，除了既有國家政經優勢外，主要歸功於德國前任總理Schroeder的一連串改革措施，包含「2010行動綱領」、「哈茨方案」，及繼任的德國總理Merkel推行多項「彈性工時」措施。讓德國擺脫大福利國政策的包袱，將國家重要資源用在促進就業及增加勞動力的政策上，讓德國無懼金融風暴及歐債危機，成為歐洲領導國家。
所謂「隱形冠軍」公司，即市佔率居於第一或第二的地位、年銷售收入一般都不超過美金10億元、社會知名度往往都很低或未公開上市的公司。此種公司帶動德國的出口貿易乃至整體經濟的持續發展，成為德國經濟成長的主軸。研究發現他們具有7大經營策略，包含企業目標、市場戰略、客戶關係、競爭優勢、核心技術、企業文化、領導人等。
藉由個案公司研究顯示，為了讓企業永續發展及擺脫價格競爭，台灣中小企業除了要具備核心競爭力外，可參酌「隱形冠軍」公司的經營策略，作為未來公司發展的主軸。並得到6項結論，公司治理代替家族治理、留才制度建立、協助員工職涯規劃、產品提升代替成本降低、不公開上市櫃、維持中小企業最適規模等，可做為個案公司未來經營發展方向，亦可提供給台灣類似中小企業參考。

SMEs have been Taiwan's important foundation of economic development. Mainland China takes advantage of cheap labor, tax incentives and other advantages to grab lots of business from Taiwan, that makes fierce price competition in recent years. Take look of Germany, the major industrial country, from the sick man of Europe after the reunification of Germany, to return to great position of the world. Many small and medium enterprises stand at the leading position in their respective fields, some companies get more than 90% global market share. Those figures motive me to study this thesis.
Due to the former German ex-prime minister Schroeder and successor Mekel, take series of measures, including the “2010 Programme of Action”,” The Hartz Concept”, and “Flextime”. Those measures made Germany rapid rise from World War I, World War II, and the German reunification. Germany has become the fourth largest economy in the world. Germany got rid of the burden of welfare state policies, and put important national resource to promote employment and increase labor policy. Germany has no fear of the financial crisis and the debt crisis in Europe. It became the Europe's leading country.
So-called "Hidden Champions" company means that the market share in the first or second position, annual turnover generally not more than $10 billion, and reputation often low or non-publicly traded companies. Such companies have driven development of Germany's export and economy, and become the major part of economic growth in Germany. The study found that they have seven business strategies, including business goals, marketing strategies, customer relationships, competitive advantage, core technology, corporate culture, and the leaders.
In order to let enterprises make sustainable development and get rid of price competition. Taiwan's SMEs need core competitiveness, and use strategy of "Hidden Champions". We get six conclusions, include corporate governance instead of family governance, retention of employee plan, product improvement instead of cost reduction, non-public trade, maintain the optimal scale for SMEs. Those conclusions can become the strategies of this company and also provide to similar Taiwan SMEs.

目錄…………………………………………………………………………………….I
表目錄…………………………………………………………………………..III
圖目錄…………………………………………………………………………..IV

第一章 緒論................................................................................................................1
第一節 研究動機................................................................................................1
第二節 研究目的................................................................................................2
第三節 研究架構................................................................................................3
第四節 研究限制................................................................................................4

第二章 文獻探討........................................................................................................5
第一節 隱形冠軍理論........................................................................................5
第二節 核心競爭能力理論..............................................................................10

第三章 德國企業分析..............................................................................................12
第一節 德國簡介..............................................................................................12
第二節 財經變革..............................................................................................16
第三節 國家優勢分析......................................................................................19
第四節 Karcher公司研究.................................................................................22
第五節 Wurth公司研究....................................................................................26

第四章 L公司個案分析...........................................................................................30
第一節 動力手工具產業背景..........................................................................30
第二節 公司介紹..............................................................................................36
第三節 營運概況..............................................................................................43
第四節 財務概況..............................................................................................49
第五節 核心競爭力分析..................................................................................54
第六節 與德國企業比較..................................................................................57

第五章 結論與建議..................................................................................................64
第一節 研究結論..............................................................................................64
第二節 後續研究建議......................................................................................71

參考文獻......................................................................................................................72
一、中文部份…………………………………………………………………..72
二、英文部份…………………………………………………………………..72
三、網站部份…………………………………………………………………..73

一、中文部份
1.Hermann Simon（2000）。隱形冠軍-全球500佳無名公司的成功之道。大陸：新華。
2. Gerhard Fritz Kurt Schröder（2012）。全球財經論壇-經濟變革中的德國選擇。大陸：中央電視台。
3.賀桂芬（2011）。隱型冠軍德國之魂。天下雜誌第482期。台北：天下。
4.李德哈特（2000）。第一次世界大戰戰史。台北：麥田。
5.李德哈特（1995）。第二次世界大戰戰史。台北：麥田。

二、英文部份
1.Bernd Venohr & Klaus E. Meyer（2007）.The german miracle keeps running: How germany’s hidden champions stay ahead in the global economy. Berlin: Berlin School.
2.Durand, T.（1997）. Strategizang for Innovation: Competence analysis in assessing strategic change. In Aime Heene and Ron Sanchez,(eds),Competence-based strategic management,chichester: John Wiley,127-150.
3.Hamel, G. & Prahalad, C. K.（1990）. The Core competence of the corporation.Harvard business review. (v. 68, no. 3) . 79-91.
4.Henderson, R., & Cockburn, I.（1994）. Measuring competence? Exploring firm effects in pharmaceutical tesearch. Strategic management journal, 15.
5.Long, C. and Vickers-Koch, M.（1994）. Using core capabilities to create competitive advantage. 7-22.
6.Robert E.Quinn and Kim Cameron.（1983）. Organizational life cycleand shifting criteria of effectiveness: Some preliminary evidence.
7.Rumelt, R.（1987）. Theory strategy and entrepreneurship. in D. Teece (ed). The competitive challenge.

三、網站部分
1.Biotechnologie網站
http://www.biotechnologie.de/BIO/Navigation/EN/root.html
2.International Monetary Fund網站
http://www.imf.org/
3.Karcher公司網站
http://www.karcher.com/
4.Wurth公司網站
http://www.wuerth.com/
5.大陸光明網網站 http://www.gmw.cn/01gmrb/2002-06/28/03-BDA5F6BD0DB2DFC148256BE60001E6FF.htm
6.中國國家統計局網站
http://www.stats.gov.cn/
7.世界銀行網站
http://www.worldbank.org.cn/Chinese/
8.行政院主計總處網站
http://www.dgbas.gov.tw/
9.曹長青網站
http://caochangqing.com/big5/newsdisp.php?News_ID=1334
10.經濟部統計處網站
http://2k3dmz2.moea.gov.tw/gnweb/PublicService/wFrmMain.aspx
11.德國汽車工業協會網
http://www.vda.de/en/
12.德國工業協會網站
http://www.bdi.eu/BDI_english/index.htm
13.德國財經網網站
http://www.germanyfinance.cn/ns_detail.php?id=191&nowmenuid=41&cpath=00
80:&catid=80
14.德國聯邦統計局網站
http://www.destatis.de/jetspeed/portal/cms/Sites/destatis/Internet/EN/Navigation/Ho
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