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Title:	製造業永續價值溪流圖 (Sus-VSM) 之應用 : 以A公司為例 An empirical application of sustainable value stream mapping (sus-vsm) in manufacturing : a case study
Authors:	曾琬婷 Tseng, Wan-Ting
Contributors:	羅明琇 Lo, Sonia M. 曾琬婷 Tseng, Wan-Ting
Keywords:	永續價值溪流圖價值溪流圖三重底線原則方法論永續績效 Sustainable Value Stream Mapping (Sus-VSM) Value stream mapping Triple Bottom Line (TBL) Methodology Sustainable performance
Date:	2018
Issue Date:	2018-11-09 15:58:32 (UTC+8)
Abstract:	鑒於非財務資訊的揭露廣受國際重視，我國也爰分階段擴大編製與申報企業社會責任報告書之上市公司範圍，按照這個趨勢發展，未來勢必會擴大實施於更多的企業。因此，不論是企業自主響應永續行動，或是為配合法令揭露企業的非財務資訊，企業皆欲評估及提高自身的永續績效。本研究以結合三重底線原則的永續價值溪流圖 (Sustainable Value Stream Mapping, Sus-VSM) 為架構，提出「永續價值溪流圖應用之方法論」，並透過一家個案公司實際執行此方法論以驗證其有效性。以期未來，當非財務面資訊成為了大多數企業必須揭露的項目時，企業得以參考本研究之方法論以善用永續價值溪流圖，量化及可視化企業在永續上的績效，進而制定企業永續面的改善計畫，創造永續價值。　　本研究透過實證發現，在應用永續價值溪流圖可能遇到的問題與挑戰。由於結合三重底線原則的永續價值溪流圖於2014年被提出，學術上的應用案例仍相當有限，故指標的定義和指標的資料收集，在實務案例的操作上仍有其不足和過度理想的地方。但本研究也發現，永續價值溪流圖這項工具，確實提供了一個便捷的架構，幫助企業快速檢視目前在經濟、環境、社會面的表現。企業透過對公司目前整體永續表現的了解，識別改善點，進而訂定改善方案，提供企業發展永續行動一個實施指南。　　本研究對學術上的貢獻是制定了一套永續價值溪流圖應用之方法論，而且此方法論通過個案研究得到驗證，並從個案研究中發現過去永續價值溪流圖之相關研究在指標定義的不足，並提出相應的建議。在實務方面的貢獻在於，本研究所提出之方法論提供欲衡量自身永續績效的企業，一個完整且詳細的永續價值溪流圖之執行流程，並提供一個實例予以參考。　　In view of the fact that the disclosure of non-financial information has been widely recognized by the international community, our government has also expanded the scope of listed companies that have compiled and applied for corporate social responsibility reports in stages. According to this trend, more and more enterprises will execute the disclosure in the future. Therefore, companies are willing to assess and improve their sustainability performance, whether they are self-responsive to sustainable actions or to expose non-financial information to companies in compliance with laws and regulations. This study proposes the methodology of the application of sustainable value stream mapping based on the triple bottom line principle. This methodology is actually implemented by a case company to verify its effectiveness. In the future, when non-financial information becomes a project that most companies must expose, companies can refer to the methodology of this study to make good use of the sustainable value stream mapping, to quantify and visualize the performance of the company. Further, to develop an improvement plan for corporate sustainability performance and create sustainable value. 　　The result of this study indicates that, the problems and challenges that may be encountered in applying the sustainable value stream mapping. Since the sustainable value stream mapping combined with the triple bottom line principle was proposed in 2014, the academic applications are limited. Therefore, the definition of indicators and the collection of data for indicators are still insufficient or overly ideal in the operation of practical cases. However, this study also found that the sustainable value stream mapping tool does provide a convenient framework to help companies quickly examine current economic, environmental, and societal performance. Through understanding the company`s current sustainable performance, the company is able to identify improvement points, and then develop improvement plans to provide an implementation guide for corporate to develop sustainability. 　　This study contributes to the literature of sustainability value stream mapping by developing a methodology for the application of a sustainable value stream mapping, and this methodology has been validated through a case study. And from the case study, this study further makes corresponding suggestions to the insufficient part of the previous researches. It also provides a guideline and an example for reference to practitioners when they want to access the sustainable performance of their companies.
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Description:	碩士國立政治大學企業管理研究所(MBA學位學程) 105363111
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0105363111
Data Type:	thesis
DOI:	10.6814/THE.NCCU.MBA.085.2018.F08
Appears in Collections:	[MBA Program] Theses

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