建構採購成本管理模式－以A公司為例 ; Implementing Procurement Cost Management－The Case of Company A

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题名:	建構採購成本管理模式－以A公司為例;Implementing Procurement Cost Management－The Case of Company A
作者:	陳科驎;Ko-Lin Chen
贡献者:	資訊管理學系碩士在職專班
关键词:	採購;物料成本;資訊科技;Procurement;IT;Material Cost
日期:	2010-07-26
上传时间:	2010-12-08 14:58:28 (UTC+8)
出版者:	國立中央大學
摘要:	TFT-LCD產業自1990年代開始進入商業化應用至今已發展超過十餘年，產業生命周期已逐漸進入成熟期，成長力道漸漸趨緩，雖因新興市場興起與新技術的應用，而使得市場持續成長，但因為生產技術及應用發展皆已穩定，故競爭者之間的競爭顯得更為白熱化；產業毛利持續下滑已是確定的趨勢。個案公司在TFT-LCD產業屬於技術與產能領先之領導廠商，每年營業額早已突破千億台幣以上規模，且因材料成本一向佔TFT-LCD產業相當高的比重，故只要年度銷貨成本減少1%，便會對財務報表上的營業毛利與營業淨利產生相當大的貢獻，因此本個案將以重新建構採購成本管理模式為研究目的，探討如何有效掌握材料成本並強化管理機制的真實問題，為企業發展奠定良好基石。而建構採購成本管理模式的核心概念，第一步便是以資訊集中為切入點，搭配單一窗口管理機制與連結員工績效考核，藉以改變使用單位習慣並落實管理目標審核機制，使管理目標、員工績效評估與資訊正確三者緊密結合，建構出精確快速且資訊一致化的管理機制。最後本研究的結論，說明了本個案進行管理模式變革時的關鍵成功因素，除充分運用個案公司既有的良好基礎與外部環境競爭激烈的契機外，更重要的是新型的管理模式有效改善現行所遭遇到的問題並符合管理階層的期待，且未對既有組織與流程進行大幅調整，因此相關單位配合度高，為改善管理模式起了一個好的開始。The commercial applications TFT-LCD has developed since the 1990s’, and is currently in mature stage with relatively slow growth. While emerging markets and new applications have kept its growth momentum, the maturing manufacturing processes and the relatively stable market have caused intense competition among the key players, and thus suppressed the gross margin of the entire industry. The subject of this study is one of the leading player of TFT-LCD industry in the world, both in technology and capacity. Yearly revenue of this company had exceeded NT$100 billions. In the TFT-LCD industry, the majority of the cost of goods sold comes from materials. A small reduction in procurement costs will contribute heavily to the gross margin and profit. Thus, the goal of this research is to attempt to redesign the procurement cost management model, aiming to effectively control the cost of materials and enforce this new management mechanism. The core of building up this procurement cost management model is to provide transparent information for decision making, by consolidating all relevant information. Using a single contact window and linking employees’ performance assessment to cost reduction will let procurement officers change their habits of operation to fulfill the business target of the management team. The result is a tight coupling among authorization mechanism, management objective, and employee performance. This study also discusses the critical success factors for the proposed reform. In addition to utilizing the existing foundation of the company and the chance of severe competition externally, the most important is the new management model effectively solve the issues in the current environment and meet the expectation of the management. Besides, the original organization and business processes do not require too much change, which reduce potentially forces for resistance.
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