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    Title: 策略性供應商及顧客績效管理:平衡計分卡觀點
    Other Titles: The Performance Management of Strategic Suppliers and Customers: Balanced Scorecard Perspective
    Authors: 吳安妮
    Contributors: 國立政治大學會計學系
    行政院國家科學委員會
    Keywords: 管理;策略性供應商;顧客績效管理;平衡計分卡
    strategic supplier scorecard;strategic customer scorecard;competitor behavior;supplier performance;and financial performance
    Date: 2011
    Issue Date: 2012-06-26 14:58:05 (UTC+8)
    Abstract: 供應鏈管理在台灣企業行之有年,企業與供應商及顧客的關係早已密不可 分。Wathne 及 Heide (2004)認為供應鏈網絡之內容包括製造商或服務商與供應 商之第一層級關係,及製造商或服務商與顧客間之第二層級關係,此二層級之關 係非常地緊密及重要,因為公司若與供應商與顧客維持好的關係,必會為公司帶 來長期之經營績效。因而Kaplan 及Norton 於2006 年的著作“alignment"中, 說明了平衡計分卡應該執行到供應商計分卡、供應鏈計分卡、及顧客計分卡等議 題,如此才能為公司創造“綜效"之效益。本計畫擬以公司之策略為出發點,並 以平衡計分卡之觀點,來引申與策略性供應商及顧客之關係,進而延伸出策略性 供應商及策略性顧客之績效管理方向與重點內容。又近年來中國大陸民營企業已 有神速之發展,且已成為大陸經濟之脈絡。有鑑於此,本計畫也擬從事大陸民營 企業之策略性供應商及顧客之績效管理相關之研究。 因此本計畫擬以三年之期間,來從事長期之研究,第一年擬從策略性供應 商著手,探討台灣企業之策略性供應商之績效管理相關之研究議題。第二年擬從 策略性顧客的角度出發,探討台灣企業之策略性顧客之績效管理之相關研究議 題。第三年擬將策略性供應商及顧客兩者做整合,並以「大陸民營企業」做為研 究對象,探討策略性供應商及顧客之績效管理方向及具體內容。 有關各年度之相關研究之主題及方向,茲分別說明如下: 1. 第一年之研究主題及方向 (1) 深入瞭解目前台灣企業在「策略性供應商績效管理」之現況,且擬 設計「策略性供應商計分卡」之內容。 (2) 深入探討「策略性供應商選擇」之重要影響因素,以及影響程度為 何? (3) 深入探討「策略性供應商長期夥伴關係」之影響因素,以及影響程 度為何? (4) 瞭解「策略性供應商績效」之影響因素?俾為增進供應商績效之參 考。 (5) 深入探討「策略性供應商因素」對公司「經營績效」之影響情況為 何?又不同產業有何不同之影響情況呢? 2. 第二年之研究主題及方向 (1) 深入探討目前台灣企業在「策略性顧客績效管理」之現況,且擬設 計「策略性顧客計分卡」之內容。 (2) 深入探討「競爭者行為」對公司「財務」及「非財務績效」之影響 情況,以及影響程度為何? (3) 深入探討「顧客選擇」之影響因素,以及影響程度為何?俾為選擇 好顧客之參考。 (4) 瞭解「組織及內部管理因素」對「顧客面績效」造成何種影響?俾 為增進顧客面績效之參考。 (5) 深入探討「顧客面因素」對公司之「財務績效」之影響情況,以及 影響程度為何?俾為增進公司財務績效之參考。 3. 第三年之研究主題及方向 (1) 深入探討大陸民營企業「供應商選擇」受到哪些因素之影響以及各 因素之影響程度為何? (2) 深入探討大陸民營企業「供應商績效」之影響因素以及不同因素之 影響程度有何不同? (3) 深入探討大陸民營企業「供應商因素」對公司「經營績效」之影響 情況以及影響程度為何? (4) 瞭解大陸民營企業「顧客滿意度」之影響因素為何?俾為增進大陸 民營企業之「顧客滿意度」之參考。 (5) 深入探討大陸民營企業之「顧客相關因素」對「財務績效」之影響 情況,以及不同因素之影響程度為何? (6) 深入探討大陸民營企業之「策略性供應商及顧客」之績效管理,與 台灣企業之差異為何?又差異之影響因素為何?俾為兩岸之「績效 管理」奠定更深厚之理論基礎。
    Supply chain management has implemented in Taiwan for several years. The relationships among business, suppliers, and customers have long been inseparable. Wathne and Heide (2004) indicated that the content of supply chain network involves relationships at two different levels: (1) between the manufacturer and customer, and (2) between the manufacturer and supplier. The relationship between these two levels is very close and important, because it will bring long-term operation performance if the company maintains a good relationship with both customers and suppliers. In 2006, Kaplan and Norton’s book "alignment" argued that the Balanced Scorecard should be extended to the supplier scorecard, supply chain scorecard, and customer scorecard to create a "synergy effect” for the company. In this research project, I will use company's strategy as a starting point, and provide Balanced Scorecard perspectives to induce the relationship with strategic suppliers and strategic customers; moreover, the directions and important contents of performance management for strategic suppliers and strategic customers. Furthermore, Chinese private companies have developed rapidly in recent years and have become the context of the China economy. In view of this, the project also intends to engage in the research of Chinese private enterprises’ performance management on their strategic suppliers and customers in China. Therefore, I plan to do a three-year project. In the first year, I will start from strategic supplier perspective and explore the related research issues of performance management for the strategic suppliers of Taiwanese enterprises. In the second year, I will start from the view point of strategic customer and discuss related research issues of performance management for the strategic customers of Taiwanese enterprise. In the third year, I will integrate strategic suppliers and customers to explore the related research issues of performance management for the strategic suppliers and customers of Chinese private enterprises in China. The related topics and directions of the study are demonstrated as follows: 1. The first year’s topics and directions are as follows: (1) This study will in-depth understand the status of supplier performance management of Taiwan enterprises in order to design the content of "Strategic supplier scorecard". (2) This study will in-depth discuss the important factors of "Strategic supplier selection", as well as its impact situation. (3) This study will in-depth discuss the important factors of "long-term strategic supplier partnership", as well as its impact situation. (4) This study will investigate the important factors of "strategic supplier performance", as the reference to enhance supplier performance. (5) This study will in-depth examine the impact of "strategic supplier factors" on financial performance, as well as the impact of "strategic supplier factors" in different industries. 2. The second year’s topics and directions are as follows: (1) This study will in-depth understand the status of strategic customer performance management of Taiwan enterprises, and to design the content of "Strategic customer scorecard". (2) This study will in-depth discuss the impact of "competitor behavior" on financial and non-financial performance, as well as its impact situation. (3) This study will in-depth discuss the important factors of "customer selection", and its impact situation. (4) This study will investigate the impact of "organizational and internal management factors" on performances from customer perspectives, as the reference to enhance the customer performance. (5) This study will in-depth examine the impact of "factors of customer perspective" on financial performance, as well as its impact situation. 3. The third year’s topics and directions are as follows: (1) This study will in-depth discuss the important factors of "Strategic supplier selection", and the impact situation for Chinese private enterprises. (2) This study will in-depth discuss the important factors of "supplier performance", and the impact situation for Chinese private enterprises. (3) This study will in-depth examine the impact of "strategic supplier factors" on operating performance, and the impact situation for Chinese private enterprises. (4) This study will in-depth discuss the important factors of "customer satisfaction" for Chinese private enterprises, as the reference to enhance customer satisfaction. (5) This study will in-depth examine the impact of "customer related factors" on financial performance and the impact situation for Chinese private enterprises. (6) This study will investigate the performance management of "strategic suppliers and customers" for Chinese private enterprises, the difference between Chinese private enterprises and Taiwanese enterprises, as well as the influential factors of the difference. The research results will be served as a solid theoretical foundation of "performance management" for the two sides of Taiwan Strait.
    Relation: 基礎研究
    學術補助
    研究期間:10008~ 10107
    研究經費:703仟元
    計畫編號 NSC100-2410-H004-099-MY3
    Data Type: report
    Appears in Collections:[會計學系] 國科會研究計畫

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