| 摘要: | 近期作業管理的主要觀點關注在流程管理，像是包括了透過精實生產來做改善，以及企業流程再造等方式來進行，已經成為了環境管理的趨勢，特別在流程導向上， ISO14000標準系列即為此標準應用，對於精實生產所強調之減少浪費等哲學，同樣可應用到環境管理之上，因此企業必須思考如何評估企業在進行綠色管理與精實生產之績效。 本研究以平衡計分卡理論基礎做為績效評估模式之架構。同時，利用文獻探討以及前測問卷施測整理出綠色供應鏈之外包商評選的關鍵指標。再以AHP專家問卷的方式，分析綠色供應鏈之外包商評選模式中各項指標相對權重及重要性。最後，模擬專家評估企業績效之情境，驗證本研究所提出的綠色精實生產績效評估模式在實務中是適用的。 本研究根據所蒐集之指標分類為一般通用型指標、精實生產指標、綠色績效指標以及綠色且精實指標。就一般通用型指標而言，分占了相對權重重要性的前三名，代表了傳統上常使用之績效評估指標依舊具有其重要性以及必要性，對於企業之營運目的乃是獲利，此目標是不容動搖的。待企業具有足夠獲利能力後，對於環境管理議題才有餘力投入；以綠色績效指標而言，最為重要的是環境違規罰金費損及環境稅務支出，這代表了企業在營運時，必須注意是否違法以免遭受到政府執法單位的糾舉，同時政府在進行環境保護等相關政策，透過罰金以及環境稅(如碳稅)，控制廠商汙染排放是一最直接有效的方法；在精實生產指標上，對於精實生產中達成零浪費以及剛好即時的哲學概念，亦一盡呈獻，包括了要求供應商產品品質績效、供應商準時遞交、降低顧客回應時間以快速回應顧客需求、降低整備時間。而在綠色且精實指標中，製程中廢料與汙染減少，不僅體現出在精實生產哲學意涵，在綠色管理觀點中更是一項關鍵活動。 Recent work concerns the issue of operation management in the process management. Such as including improved through lean production to do that have been the trend of green management. Particularly on the process-oriented, ISO14000 series is one of application. For the lean production philosophy emphasizes the reduction of waste, etc., can also be applied to environmental management. Therefore, enterprises must consider how to assess the progress of green business management and lean production performance. The structure of “green-lean” performance measurement bases on the theory of balance score card. This study reviews the relative literatures and questionnaire survey to generalize the key indicators of selection model. Then, use analytic hierarchy process (AHP) method to analyze the relative weight and the important rank of dimensions, criteria and factors. Finally, we simulate the industry situations of the business performance measurement of “green lean and clean” to prove the model is fit in the practical situation. This study is based on the collected indicators are classified as general index, lean index, green index and green-lean index. In general index, Share the importance of the relative weight of the top three, often on behalf of the traditionally used indicators of performance evaluation still has its importance and necessity. But for the purpose of business pursuing profit is an ultimate goal can’t be shaken. After being able to make profit, could the enterprise start to pay in capital for environmental management issues.In green index, most importantly is the environmental violations and environmental damage fine or taxes expense. This represents the company in operation, must pay attention to whether the offense so as not to suffer the censure the government law enforcement agencies. Government conducts environmental protection policies, through fines and environmental taxes (eg carbon tax) to control pollution emissions is the most direct and effective way. In lean index, including supplier’s quality, supplier on time delivery, customer response time and setup time reduction, lean production philosophy achieve just in time and zero waste all be presented. In green-lean index, waste and pollution reduction in manufacturing process not only reflect the meaning in the philosophy of lean production, but a key point in green management activities. |
