| Abstract: | 本研究計畫的主旨在探討製造業者與其零件供應商之間的契約誘因互動關係。此處所稱之誘因乃特指零件供應商在降低生產成本所做的努力方面而言。為了使本研究計畫內容切合台灣製造業者的需求及結合本土的特殊環境,吾人先進行田野訪談以瞭解製造業者與其零件供應商之間的關係,包括契約的形式,商議的過程,誘因的內容及零件供應商的努力程度...等。再將訪談結果中對台灣製造業者有意義及符合現況的情節,併入本研究分析性模型之建立,並就製造業者與零件供應商的最適化問題分別求得最佳解。對製造業者而言,此最佳解乃指契約參數的決定;對零件供應商而言,此最佳解乃指因應的努力程度。本研究計畫的成果有下列數項主要的貢獻。第一,吾人將對台灣企業經營之道,尤其是汽車工業,有更深入的認知。第二,本研究將對契約與誘因機制的理論模式提供具實證意義的研究方向,並供業者訂定契約規範的參考。第三,結合田野訪談及模型分析方式來進行研究,可以提供會計研究人員對台灣產業的另一個研究方向。
This research looks into the incentive issues as applied to the relationship between the manufacturers and their suppliers. I conducted first a field study to better understand how the manufacturers structure their supply contracts with their suppliers, the negotiation process between the two, and the incentives built into the contracts, etc; followed by modeling a manufacturer`s sourcing problem using the linear cost structure. Specifically, I derived how the contract should be designed to induce the suppliers to exert optimal level of cost-reducing effort. The results of my research are important in several ways. First, it will help us evaluate the strengths and weaknesses of the Taiwanese way of conducting business. Second, I contributed to the pure theory of contracting and incentives with testable, empirical implications. Third, the combination of field study and analytical work toward a certain sector of the economy may provide not only normative guidelines but also new direction for accounting research in Taiwan`s business practices. |
