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研究生:翁群楷
研究生(外文):Chun-Kai Weng
論文名稱:生技公司價值創造因素之研究–平衡計分卡之觀點
論文名稱(外文):A Case Study of Finding Value Creation Factors in Bio-Tech Corporation
指導教授:黃金發黃金發引用關係
指導教授(外文):Jin-Fa Hwang
學位類別:碩士
校院名稱:中國文化大學
系所名稱:會計研究所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2006
畢業學年度:94
語文別:中文
論文頁數:81
中文關鍵詞:平衡計分卡層級分析法關鍵成功因素
外文關鍵詞:balance scorecardkey success factorsvalue creation factors.
相關次數:
  • 被引用被引用:10
  • 點閱點閱:732
  • 評分評分:
  • 下載下載:267
  • 收藏至我的研究室書目清單書目收藏:2
從2000年開始,生技產業即被政府列為十大新興工業之一,而各種生技公司也如雨後春筍般出現,然而多數之企業僅曇花一現,無法持續經營;但本個案研究公司卻能在短短的數年中,從生技產業的新加入者,晉身為該產業之龍頭廠商。因此本研究的目的在於利用平衡計分卡的架構,找出該公司價值創造之因素,並且以層級分析法(analytical hierarchy process, AHP)作為輔助工具,找出該個案公司績效提升之關鍵成功因素,以作為其他同性質之企業績效管理之參考。
研究結果顯示,個案公司以平衡計分卡中的顧客購面為主,顯示出該公司對顧客的重視程度。而其主要之價值創造因素為「品牌管理」、「可信賴產品品質」、「提高客戶忠誠度」、「研發能力提升」及「成本領導優勢」;此五項因素不僅與本研究所整理出之企業內部價值鏈吻合,同時有三項因素屬於無形資產之管理,顯示出企業價值之提升必須要有無形資產之配合,方能達成最好之績效。
The major purpose of this study is using a structure of balance scorecard to find out what factors are the key success factors in Bio-Tech industry. Because Bio-Tech in-dustry is a sunrise industry in Taiwan, it attracted many investors to invest in this indus-try. However, most of them are failure, but some are success. According to this, this study uses a leader of Bio-Tech industry to find out the value creation factors, therefore, we can use the factors to be indicators to other Bio-Tech corporations for management.
中文摘要 ..................... i
英文摘要 ..................... ii
誌謝辭  ..................... iii
內容目錄 ..................... iv
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............... 1
第三節 研究流程與架構............ 2
第二章  文獻探討................. 4
  第一節  關鍵成功因素............. 4
  第二節  無形資產............... 8
  第三節  平衡計分卡理論與架構......... 15
  第四節  策略地圖之管理............ 19
第三章  研究方法................. 23
  第一節  策略地圖建立............. 23
  第二節  訪談法................ 24
第三節  層級分析法.............. 24
第四章  研究結果................. 32
第一節 T公司策略地圖之整理 ......... 32
第二節 AHP分析結果 ............ 56
第五章  結論與建議................ 66
第一節 結論................. 66
第二節 建議................. 67
第三節 研究限制............... 68
參考文獻 ..................... 70
附錄 研究問卷................... 75
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