臺灣博碩士論文加值系統

本研究探討企業成長過程中，如何掌握其價值創造型態並與經營策略相連結，藉以訂出哪些是公司經營管理的重點。策略的本質是把優勢運用在最大有可為的機會上，且有指導方針和協調一致的行動才可使策略連貫。策略可引領企業的經營方向，有策略共識各部門才容易協調一致。本文建議先透過平衡計分卡(BSC)來協助組織做好策略規劃與營運管理，再使用價值流程圖(VSM)來檢視研產銷流程，以找出浪費的根源及設法消除之，或改善流程以提升效能與生產力。並採個案研究法，以專業生產頂級汽車組件的S公司為對象，透過人員訪談進行初級資料蒐集，並配合次級資料的分析來印證前述主張。經個案公司的驗證結果顯示，整合運用平衡計分卡與價值流程圖，的確可協助組織釐清其策略與營運管理的重點，並有效整合營運流程以提供顧客所需的產品與服務。

The study aims to investigate how a company can benefit out of the value creation pattern and links with its business strategy during the process of its growth in order to define the key strategic targets of the company's operation and its management. The essence of the strategy is to use the company’s strengths to the most recognized opportunities which should use guidelines and coordinated actions to enhance its strategies coherently. Such strategy leads the business direction of the company and with such strategic consensus the coordination of all department will be improved. The study proposes to introduce Balanced Scorecard (BSC) to support the organizations to execute their strategies and operational management. The implementation of Value Stream Mapping (VSM) to reflect on operational processes of R&D, Production and Sales to identify the root causes of waste in order to eliminate such waste or/and improve the progress to improve the operational efficiency and productivity. The study adopted the case study method, aimed at S Incorporation which is specializing in the production of top-level automotive components. The primary data were generated through data received through interviews with personnel and cooperated with secondary data to verify the above view. The results of this study showed that the integration of the introduction Balanced Scorecard and Value Stream Mapping does support organizations to clarify the key points of their strategies in combination with improving day-to-day operations whilst such integration improves customer satisfaction through higher product availability.

摘要 i
ABSTRACT ii
誌謝 iii
目錄 iv
表目錄 vi
圖目錄 vii
第一章 緒論 1
第一節 研究動機與背景 1
第二節 研究問題及目的 2
第三節 研究架構與流程 3
第四節 研究範圍與限制 4
第二章 文獻探討 5
第一節 策略管理 7
第二節 平衡計分卡 7
第三節 價值流程圖 11
第四節 商業模式 14
第五節 營運管理改善與小結 16
第三章 研究方法 17
第一節 個案研究法 17
第二節 研究對象 17
第三節 資料蒐集與分析方法 18
第四章 個案研究 22
第一節 個案現況說明 22
第二節 改善活動導入 24
第三節 問題解析 28
第四節 行動方案展開與說明 29
第五節 小結 39
第五章 結論與建議 42
第一節 研究結論 42
第二節 研究建議 43
參考文獻 44

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