台灣中小型製造業營運績效問題診斷與 處方之研究─以S公司為例

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题名:	台灣中小型製造業營運績效問題診斷與處方之研究─以S公司為例
作者:	鍾孟樺;CHUNG, MENG-HUA
贡献者:	高階主管企管碩士班
关键词:	電子線材;中小型電子線材代工;加工製造業;製造業成本結構;營運效率;Electronic wires;small and medium-sized electronic wire subcontracting;manufacturing industry;manufacturing cost structure;operational efficiency
日期:	2024-05-29
上传时间:	2024-10-09 16:35:40 (UTC+8)
出版者:	國立中央大學
摘要:	在台灣的中小型製造業特別是電子線材代工業面臨諸多挑戰，這些包括原材料價格波動、勞動力成本上升、市場競爭加劇以及環保法規的日益嚴格。這些因素對企業的營運績效造成了直接影響，迫切需要進行深入的診斷與尋找有效的應對策略。本研究採用混合研究方法，結合定量分析與質量訪談，對台灣中小型電子線材代工製造業進行了全面的經營管理流程探討。研究重點分析了成本計算的不精確性、供應鏈管理中的採購交期延遲問題，以及內部生産和訂單報價流程的效率挑戰。研究發現，成本計算的不精確性對企業的價格設定和利潤率造成了負面影響，特別在原材料成本波動大時，未能迅速調整成本計算可能導致企業市場競爭力和盈利能力的下降與採購交期的延遲不僅直接影響生産進度，降低了整體營運效率，也進一步影響到訂單的交付時間和客戶滿意度。為解決上述問題，本研究提出了幾項策略建議。首先，建議企業改進成本計算模型和數據收集方法，提高成本計算的精確度，應該立即優化供應鏈管理，特別是加強與供應商的協作，以減少原材料採購的時間延誤。如此一來，企業增強了內部流程的靈活性和應變能力，採用先進的生産計劃和控制系統。通過本研究的實施，不僅為台灣中小型製造業尤其是電子線材代工業揭示了營運中的關鍵問題，也提供了具體的改進方案，旨在增強企業的市場競爭力和財務表現，進而推動行業的健康發展並增強企業的整體競爭力。;In Taiwan, small and medium-sized manufacturing industries, especially in the electronic wire subcontracting sector, face numerous challenges including fluctuations in raw material prices, rising labor costs, intensifying market competition, and increasingly stringent environmental regulations. These factors have a direct impact on the operational performance of businesses, necessitating thorough diagnosis and the search for effective strategies. This study employs a mixed-methods approach, combining quantitative analysis and qualitative interviews, to conduct a comprehensive exploration of the management processes in Taiwan′s small and medium-sized electronic wire subcontracting manufacturing industry. The research focuses on the inaccuracies in cost calculation, delays in procurement lead times within supply chain management, and efficiency issues in internal production and order quoting processes. The study finds that inaccuracies in cost calculation negatively affect the company′s pricing and profit margins, particularly when there are significant fluctuations in raw material costs. Failure to adjust cost calculations swiftly may lead to a decrease in market competitiveness and profitability. Furthermore, delays in procurement lead times not only directly affect production schedules, reducing overall operational efficiency, but also further impact order delivery times and customer satisfaction. To address these issues, the study proposes several strategic recommendations. Firstly, it suggests that companies improve their cost calculation models and data collection methods to enhance the accuracy of cost accounting. An immediate optimization of supply chain management is advised, particularly by strengthening collaboration with suppliers to minimize delays in raw material procurement. In doing so, the companies improve the flexibility and responsiveness of their internal processes by adopting advanced production planning and control systems. By implementing this research, not only does it reveal the key operational challenges for Taiwan′s small and medium-sized manufacturing industries, particularly in the electronic wire subcontracting sector, but it also provides concrete improvement strategies aimed at enhancing the market competitiveness and financial performance of businesses. This, in turn, promotes the healthy development of the industry and strengthens the overall competitiveness of enterprises."
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