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研究生:張乃文
研究生(外文):CHANG, NA-CHENG
論文名稱:中榮鑄造股份有限公司商業審計
論文名稱(外文):Advance Die-Casting Industry Company Business Audit
指導教授:耿慶瑞耿慶瑞引用關係
指導教授(外文):KENG, CHING-JUI
口試委員:陳銘崑白光華
口試委員(外文):CHEN,MING-KUENBAI,GUANG-HUA
口試日期:2019-05-29
學位類別:碩士
校院名稱:國立臺北科技大學
系所名稱:管理學院EMBA泰國專班
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2019
畢業學年度:107
語文別:英文
論文頁數:58
中文關鍵詞:壓鑄業務審計改進銷售公司客戶滿意度全面生產管理ADI中榮鑄造五力分析營銷分析運營審計人力資源管理審計
外文關鍵詞:Die-castingBusiness AuditImprovementSalesCompanyCustomer satisfactionTotal Productive ManagementADIAdvance Die-Casting IndustryFive forces analysisMarketing analysisOperation auditHuman Resources Management Audit
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中榮鑄造股份有限公司是一家鑄造廠,生產鋁和鋅零件的公司。通過分析五個領域的工作分析公司的業務:財務審計,營銷檢查,績效監控,人力資源和信息系統評估,以便找到問題和原因。經過分析,我發現該公司有三個主要問題:
1.由於交貨延遲,產品交付效率低,以及無法按時交付產品時沒有明確的備份計劃,客戶投訴比例很高。提到的問題是由生產過程的上游引起的。
2.成本增加,因為機器故障往往是由於缺乏維護和不良的PM系統。機器沒有按照時間表進行維護,導致生產無法跟上他們的計劃。此外,系統中存在大量NG產品,因為工人沒有經過適當的培訓和缺乏技能,導致設備和機器故障。
3.由於問題得到解決,效率百分比不斷下降。由於組織結構不清晰,這是一個主要問題。員工對自己的角色沒有很好的理解,他們應該做什麼,他們不知道什麼是重要的,需要先做。除此之外,還有流程問題。套管複雜的工作流程和問題並未針對負責糾正的人員。
經過分析,我發現了這些問題的主要問題和根本原因。這就是為什麼我制定了一些解決這些問題的戰略計劃。如組織會議和部門之間的會議。如果發生任何意外事件,請制定備份計劃。發展全面生產管理(TPM)。並為領導者和車間操作員提供更有效的培訓,這樣每個人都可以更好地了解他們的角色,並能夠更有效地解決問題。通過確定目標或目標,方法以及如何正確評估效率,包括操作時間。讓公司高效工作。
Advance Die-Casting Industry Co., Ltd. is a company that produce aluminum and zinc parts by casting process. The company’s business is analyzed by analyzing the five areas of work: Financial audit, marketing inspection, performance monitoring, human resources and evaluation of information systems in order to find the problem and cause. After the analysis, I have found three major issue in this company:
1. High percentage of customer complaint due to delay on delivery, inefficient product delivered, and no clear back up plan when cannot delivery product on time. The problem mentioned is caused from the upstream of the production process.
2. The increased cost, because machines breakdown often due to lack of maintenance and bad PM system. Machines are not being maintenance according to time schedule and causing production cannot keep up with their plan. In addition, there are a lot of NG products in the system because the workers are not proper trained and lack of skills, which leads to equipment and machine faulty.
3. Percent Efficiency decreased continually as a result of problem is resolved late.

Which is a major issue due to unclear organization structure. Employees do not have a good understanding on their roles, what should they do, and they do not know what is important and need to be done first. Other than this, there are process flow issue. Casing complicate workflows and problem was not addressed to the person responsible for the correction.
After the analysis, I have found the major issues and root causes of these issues. Which is why I have made up some strategic plans to solve these issues. Such as organization meetings and meetings between departments. Develop back up plan in case of any unexpected events that may occur. Develop Total Productive Management (TPM). And held more effective training for leaders and shop floor operators, so everyone will have a better understanding on their roles and will be able to solve problems with more efficiency. By identifying goals or target, method and how to evaluate efficiency correctly including the operation time. To allow company to work with efficiency.
摘要i
ABSTRACT iii
Acknowledgements v
Table of Contents vi
List of Figures viii
List of Tables x
Chapter 1: Introduction 1
1.1 Company Background 1
1.2 Research Purpose 4
Chapter 2: Literature Review 5
2.1 Industry Analysis 5
Chapter 3: External & Internal Factors Analysis 7
3.1 Five forces analysis 7
3.1.1 Threat of new entrants 7
3.1.2 Threat of Substitute Products or Services 7
3.1.3 Industry rivalry 7
3.1.4 Bargaining Power of Suppliers 7
3.1.5 Bargaining power of customers 8
3.2 SPELT 8
3.2.1 Social and cultural aspects 8
3.2.2 Political 9
3.2.3 Economics 9
3.2.3 Legal 12
3.2.3 Technology 12
3.3 SWOT 13
3.3.1 Strengths 13
3.3.2 Weaknesses 13
3.3.3 Opportunities 14
3.3.4 Threats 14
Chapter 4: Business Audit 15
4.1 Step 1: Financial Audit 15
4.1.1 Financial Compare between ADI and Sanko 15
4.1.1.1 Balance sheet statements of the Company (ADI) compared to Competitor (Sanko) 15
4.1.2 Financial Liquidity Analysis (Liquidity Ratio) 16
4.1.3 Asset Management Ratios 17
4.1.4 Debt Management Ratios 17
4.1.5 Profitability Ratios 17
4.1.6 Summary of Issues found from financial audits 20
4.2 Step 2: Marketing Audit 21
4.2.1 Segmentation 22
4.2.2 Targeting Customer 22
4.2.3 Strategies for Finding New Customers 24
4.3 Step 3: Operation Audit 26
4.4 Step 4: Human Resources Management Audit 32
4.5 Step 5: Information System Audit 36
5.1 Problem Solving and Gap Analysis 41
Reference 58


Websites:
1.Electroplating continues to brighten the trend this year(2018/01/03):
http://www.bangkokbiznews.com/news/detail/787225(2019/03/25)
2.Export of Thai industrial products in March 2018(2018/04/24):
https://www.mreport.co.th/news/economy/1804310072 (2019/02/17)
3.The increasing trend of the world population New investment trends to
watch(2017/11/21)
https://www.scbam.com/th/knowledge/mr.kongtoon/mr.kongtoon-21112017 (2018/12/21)
4.Up in the second quarter, "Thai economy" encountered various risks(2018/04/16):
https://www.posttoday.com/economy/news/548074 (2019/03/11)
5.Years of political uncertainty(2019/02/04):
https://www.thairath.co.th/news/politic/1168150 (2019/02/04)
6.2018 World Politics Battlefield representative scolded The mobile world power by
Dr. Manoch Aree(2018/01/30):
https://news.mthai.com/webmaster-talk/611544.html (2019/02/19)
7.Expect the 2018 world economy 'best' since recovering from the global financial
crisis 2007/08(2017/12/27):
https://www.bbc.com/thai/international-42426678 (2019/03/18)
8.OECD - World Bank" Looking at the global GDP growth(2019/01/09):
http://www.ftikm.com/khaw-den/xoxisidi-weildbaengkmxngcidiphilokkhyaytaw (2019/03/27)
9.TMB-SCB looks at the Thai economy for the year '61, growing 4%, encouraging private consumption Purchasing power for high income groups Farmers weak income(2018/01/08):
https://thaipublica.org/2018/01/tmb-scb-gdp-2561/ (2019/03/05)
10.Advantages in the integration of ASEAN countries into the AEC(2016/12/29)
https://reurl.cc/EkpRR (2019/02/06)
11.Robot graph image:
https://reurl.cc/g90ML (2019/03/22)
12.Taking City Can Technology Higher (TECH):
https://www.set.or.th/dat/vdoArticle/attachFile/AttachFile_1450948914659.pdf (2019/04/11)


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