臺灣博碩士論文加值系統

本研究以Porter(1986)提出之價值鏈觀點出發，研究多國籍企業之台商對其海外子公司之管理及控制，並探討不同作業性質之子公司間，母公司所使用之控制機制的差異。
相關命題發展如下：
一、若子公司屬於垂直整合作業中的一環，則子公司的投資型態傾向於「完全所有子公司」。
二、海外子公司之演進傾向由「總部分派」觀點來決定。
三、台商對海外子公司之控制機制的使用上，傾向使用輸入控制及行為控制。
四、控制機制因子公司作業性質不同而有不同的設計。
(一)若子公司之作業性質屬後勤及生產者，則傾向使用「母國中心」的人力控制﹔若子公司之作業性質屬行銷、銷售及服務者，則傾向使用「地主國中心」之人力控制。
(二)若子公司之作業性質屬後勤及生產者，則傾向使用「集權」的行為控制﹔若子公司之作業性質屬行銷、銷售及服務者，則傾向使用「彈性」之行為控制。
五、母公司之管理心態因子公司作業性質不同而有不同之傾向。
(一)若子公司作業性質屬後勤及生產者，則管理心態傾向於「母國中心」。
(二)若子公司作業性質屬行銷、銷售及服務者，則管理心態傾向於「地主國修正」。

The research use “value chain” viewpoint proposed by M. Porter (1986) to examine how Taiwan management team in multinational corporations control their overseas subsidiary.
Then discuss difference of control mechanism of head office applied among subsidiaries in different operational perspective.
My proposal developed as follow:
1. The “wholly owned” type investment is suggested if subsidiary involved in the whole vertical operation.
2. The evolution perspective of subsidiary tends to be decided by the viewpoint of “Head-Office Assignment”.
3. Input and behavior control mechanism are preferred to be use by Taiwan multinational corporations.
4. Control mechanism of subsidiaries will be designed differently because of different operational perspective as follow:
(1) The human control system of “Ethnocentrism” preferred by logistics and manufacturing related subsidiaries. However, sales, marketing and service related subsidiary prefer the “Polycentric” of human control.
(2) The centralized behavior control system will be preferred if operational structure is logistic and manufacture related. In the other hand, the flexible behavior control system will be preferred for those marketing, sale and service related subsidiaries.
5. Different management manner used by head office in different operational nature of subsidiaries as follow:
(1) The management manner will tend to “Ethnocentrism” if operational nature of logistic and manufactured subsidiaries.
(2) The management manner will tend to “polycentrism adjustment” if operational nature of marketing, sales and service subsidiaries.

中文摘要……………………………………………………………i
英文摘要……………………………..…………………….………ii
致謝…………………………………………………………..……iv
目錄…………………………..…………………………………….v
表目錄……………………………..………………………………vi
圖目錄……………..……………………………………………...vii
第一章 緒論……………………………………………..…1
第一節研究動機………………………………………………………1
第二節研究目的………………………………………………………2
第三節研究範疇及限制………………………………………………3
第二章 文獻探討………………………………………..…4
第一節文獻回顧………………………………………………………4
第二節研究架構……………………………………………………...23
第三章 研究設計……………………………………….....29
第一節研究方法……………………………………………………...29
第二節研究流程……………………………………………………...30
第三節研究對象……………………………………………………...34
第四節資料蒐集方法………………………………………………...40
第四章 分析與發現…………………………………..…...41
第一節個案描述……………………………………………………...41
第二節個案分析與命題發展………………………………………...66
第五章 研究結論與建議……………………………..…...82
第一節研究結論……………………………………………………...82
第二節研究建議……………………………………………………...84
參考文獻……………………………………………..…………...86

一、中文部分
1.王增陸(1995)，「台灣食品業多國籍企業對海外投資案調控機制的研究」，國立中央大學企業管理研究所碩士論文。
2.李宛蓉譯(1993)，無國界管理，遠流出版公司，譯自Bartlett, C.A. & Ghoshal, S.(1989)。
3.吳青松(1992)，國際企業管理理論與實務，第一版，台北：智勝文化事業有限公司。
4.吳慶芳(1996)，「台灣企業國際化階段整合策略傾向與協調機制之研究」，大葉工學院事業經營研究所碩士論文。
5.余明助(2000)，「多國籍企業組織、策略與控制關係之研究─以台商海外子公司為例」，國立成功大學企業管理研究所博士論文。
6.林珍如(1999)，「台灣資訊電子業國際營運之管控制度研究」，國立東華大學國際企業研究所碩士論文。
7.林彩梅(1991)，多國籍企業論，第三版，台北：五南書局出版。
8.林麗娟(1994)，「台灣地區國際合資動機、貢獻與管理機制之研究」，國立政治大學企業管理研究所博士論文。
9.徐宗國譯(1997)，質性研究概論，第一版，台北：巨流，譯自Anselm Strauss & Juliet Corbin.
10.黎維山(1999)，「影響海外子公司協調控制機制之研究」，國立政治大學企業管理研究所碩士論文。
11.劉彥伯(2000)，「管理控制型態、管理控制系統與經營績效關係之探討-以台灣地區海運承攬運送業為例」，國立海洋大學航運管理學系碩士論文。
二、英文部分
1.Barlett, C.A. & Ghoshal, S.(1989), “Managing across boarders”, Cambridge:HBS Press, M.A.
2.Birkinshaw, J.M. & Hood, N.(1998), “Multinational subsidiary evolution: capability and charter in foreign-owned subsidiary companany”, Academy of Management Review, 23(4), pp.773-795.
3.Doz, Y.L. & Prahalad, C.K(1984), “Headquarters Influence and Strategic Control in MNCs”, Sloan Managamment Business Studies, Fall, pp. 15-29.
4.Doz, Y.L. & Prahalad, C.K(1991), “Managing MNCs: A search for a new paradigm”, Strategic Management Journal, 12, pp.145-164.
5.Egelhoff, W.G.(1984), “Patterns of control in U.S., UK, and European multinational corporation”, Journal of international Business Studies, 15(fall), pp.73-94.
6.Eisenhardt.K.(1989), “Building Theories From Case Study Research”, Academy of Management Review, p.533.
7.Flamholtz et al(1985),”Toward an integrative framework of organizational control”, Accounting Organizations and Society, Vol.10, No.1, p38.
8.Genuturk, E.F. & Aulakh, P.S.(1995), “The use of process and output controls in foreign markets”, Journal o International Business Studies, 26(4), pp.755-786.
9.Ghoshal, S. & Nohria, N.(1989), “Internal differentiation within multinational corporations”, Strategic Management Journal, 10(4), pp.323-338.
10.Govindarajan, V. & Fisher, J.(1990), “Strategy control system, and Resource Sharing: Effects on Business-Unit performance”, Academy of Management Journal, 33, pp.259-285.
11.Hamilton, R.D. & Kashlak, R.K.(1999), “National Influences on multinational corporation control system selection”, Management International Review, 39(2), pp.167-189.
12.Hill, C.W.L.(1998), Global Business Today, USA: McGraw-Hill.
13.Maciariello, J.A. & Kirby, C.J.(1994), “Management control systems: using adaptive systems to attain control”, Prentice-Hall.
14.Merchant, K.(1985), “Control in Business Organizations”, Boston, MA: Pitman.
15.Merchant, J.A. & Manzoni, J.(1989), “The Achievability of Budget Targers In Profit Centers: A Field Study”, The Accounting Review, 64(July), pp. 539-558.
16.Nobel, R., & Birkinshaw, J.(1998), “Innovation in multinational corporations: control and communication patterns in internationa R & D operations”, Strategic Management Journal , 19, pp. 479-496.
17.Ouchi, W.G. & Maguire, M.A.(1975), “Organizational control: Two functions”, Administrative Science Quarterly, 20, pp.551-569.
18.Ouchi, W.G.(1977), “The relation between organizational structure and organizational control”, Administrative Science Quarterly, 24, pp.833-848.
19.Perlmutter, H.V.(1969), “The tortuous evolution of the multinational corporation”, Columbia Journal of World Business, 4, pp.9-18.
20.Poter, M.E.(1986a), Competition in Global Industries: A Conceptual Framework, Boston: Harvard Business.
21.Poter, M.E.(1986b), “The Changing Patterns of International Competition”, California Management Review, 22(4), pp.9-38.
22.Prahalad C.K. & Y. Doz(1981), “An Approach to Strategic Control in MNCs”, Sloan Management Review, Summer, pp.5-13.
23.Robinson, R.D.(1984), Internationalization of business: An introduction, Taipei: Hwa-Tai.
24.Roth, Schweiger, Morrison(1991), “Global Strategy Implementation at The Business Unit Level: Operation Capabilities and Administrative Mechanisms”, Journal of International Business Studies, (3), pp. 369-401.
25.Snell, S.A.(1992), “Control theory in strategic human resource management: the mediating effect of administrative information”, Academy of Management Journal, 35(2), pp.292-327.
26.Sundaram, A.K. & Black, J.S.(1992), “The enviroment and internal organization of multinational enterprises”, Academy of Management Review, 17(4), pp.226-236.
27.Yin, R.K.(1994), Case Study Research: Design and Methods, Beverly Hill, CA: Sage.