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    政大機構典藏 > 商學院 > 企業管理學系 > 學位論文 >  Item 140.119/54529
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/54529


    Title: 從企業能力連貫性觀點探討策略性降低企業營運成本之觀念模式
    Authors: 張慶文
    Contributors: 管康彥
    張慶文
    Keywords: 降低成本
    企業能力
    能力連貫性
    Date: 2011
    Issue Date: 2012-10-30 11:18:31 (UTC+8)
    Abstract: 企業為了在競爭激烈的經營環境中生存,如何不斷地讓產品與服務差異化,或是持續降低成本,就成了每一個企業的高階經理人必須面對而且思考的經營課題。但是,要如何持續性的降低成本,要降低那些方面的成本,對於企業的高階經理人而言,卻始終找不到一個策略思考的起點。若就過去傳統降低成本的思維,是以成本的角度來思考問題,用更便宜的原料、更廉價的勞工或者是減少一些服務上或製造上的流程,使得直接原料或直接勞工的成本下降,但是這並不是一個能夠持續系解成成本問題的好方法。本研究針對現代企業降低成本的方式,選擇日本的日立集團及台灣的鴻海科技集團,兩家分別在社會創新事業及電子零件代工產業經營相當卓越的企業作為個案,來探討如何以企業能力連貫性,進行策略性降低企業營運成本模式。
    由文獻及個案的探索,本研究運用文獻所提供的矩陣,以「企業能力連貫性的程度」與「財務績效表現的程度」作為兩個構面,將企業策略性降低企業營運成本可以操作的決策分成六個構面,分別為「 Improve performance and sell」、「Sell or manage for cash」、「Leverage capabilities more effectively or sell」、「Use capabilities to build scale」、「Fix and create “ right to win”」與「Grow and expang」。不論企業處在哪一個構面,都必須不斷調整企業能力組合的體系,使這個能力體系具有連貫性,朝向高能力連貫性與高財務績效表現的目標前進,也就是朝著矩陣當中「Grow and expang」的構面移動。
    經營環境隨著市場的全球化與科技的創新不斷地在改變,企業的能力也必須因應經營環境的改變有所調整。降低成本絕對不是短期解決企業經營問題的良方,而是要透過企業能力的組合,得到一個具有連貫性的能力體系,才能為企業持續性的降低企業營運成本。策略性降低企業營運成本,不只是要解決企業的成本問題,而是要使企業的營運成本具有競爭優勢,所以是相當值得業界與學界深思與探討。

    關鍵字:降低成本、企業能力、能力連貫性、策略性
    Reference: 參考文獻
    一、 中文資料
    1. 麥克•波特 (2011年)。競爭策略-產業環境與競爭者分析 (三版) (周旭華譯)。台北市:天下遠見出版。(原著出版年:1980年)
    2. 麥克•波特 (2010年)。競爭優勢(上) (二版) (李明軒、邱美如譯)。台北市:天下遠見出版。(原著出版年:1980年)
    3. 麥克•波特 (2010年)。競爭優勢(下) (二版) (李明軒、邱美如譯)。台北市:天下遠見出版。(原著出版年:1980年)
    4. 李鈺昌 (2007年)。全面降低企業成本 (一版)。台北市:麥可國際出版公司。
    5. 李效良 (2010年)。讓供應鏈改頭換面。台北市:哈佛商業評論。
    6. 鴻海科技集團 2011年年報。

    二、 英文資料
    1. Banerji, S., Leinwand, P., Mainardi, C. (2009). Cut Cost, Grow Stronger, Booz & Company.
    2. Bertone, P., Clark, A., Groves, S., West, D. (2009). Achieving Cost Leadership: A Sustainable and Pragmatic Approach. Booz & Company.
    3. Couto, V., Galioto, F., Mader, D., Schädler, J. (2011). Optimizing Overhead. Booz & Company.
    4. Christensen, C., Alton, R., Rising, C., Waldeck, A. (2011). The New M&A Playbook. Harvard Business Review.
    5. Casadesus–Masanell, R., Tarziján, J. (2012). When One Business Model Isn`t Enough. Harvard Business Review.
    6. Caglar, D., Pandrangi, J., Plansky, J. (2012). Is Your Company Fit for Growth?. Harvard Business Review.
    7. Coyne, P., Coyne, T., Coyne, J. (2010). When You`ve Got to Cut Costs — Now. Harvard Business Review.
    8. Daher, C., Sota Silva, E., Fonseca, A. (2006). Reverse Logistics: Opportunity to Reduce Cost by Integrated Value Chain Management. Brazilian Business Review.
    9. Dolan, K., Murrary, M., Duffin, K. (2010). What worked in cost cutting- and what’s next. McKinsey & Company.
    10. Ericksen, M., Powers, E., Ribeiro, F. (2007). Keeping Costs Cut. Booz & Company.
    11. Flora, F. T., Thomas A. (2010). Examining human resource management outsourcing in Hong Kong. The International Journal of Human Resource Management.
    12. Flaherty, T., Wilcynski, H., et al. (2009). Capabilies-Driven Strategy Redefining Utility Leadership for a New Environment. Booz & Company.
    13. Gulati, R., Nohria, N., Wohlgezogen, F. (2010). Roaring Out of Recession. Harvard Business Review.
    14. Heywood, S., Layton, D., Penttinen, R. (2009). A Better Way to Cut Cost, McKinsey & Company.
    15. Heckmann, R., Konik, F., Samakh, E., Weissbarth, R. (2009). Restructuringin 2009 Understanding and Responding to the Crisis. Booz & Company.
    16. Heracleous, L., Wirtz, J. (2010). Singapore Airlines` Balancing Act. Harvard Business Review.
    17. Ichii, S., Hattori, S., Michael, D. (2012). How to Win in Emerging Markets: Lessons from Japan. Harvard Business Review.
    18. Immelt, J., Govindarajan, V., Trimble, C. (2009). How GE is Disrupting Itself?. Harvard Business Review.
    19. Jones, M., Kronenberg, E., Scherer, K. (2010). ISSR: What Drives (Your) Pragram cost?. Booz Allen Hamilton Inc..
    20. Kumar, A. (2011). Strategic cost management–suggested framework for 21st Century. Journal of Business and Retail Management Research.
    21. Katzenbach, J. (2008). How to Cut Costs—and Get Your Employees to Help. Booz & Company.
    22. Leinwand, P., Mainardi, C. (2010). The Coherence Premium. Harvard Business Review.
    23. Lin, K. L. (2011). Human Resource Allocation for Remote Construction Projects. Journal of Management in Engineering.
    24. Leinwand, P., Mainardi, C. (2011). The Essential Adventage: How to Win With A Capabilies-Driven Strategy, Booz & Company.
    25. Mainardi, C., Leinwand, P., Lauster, S. (2008). How to Win by Changing the Game. Booz & Company.
    26. Nakanishi, H. (2010). 2012 Mid-term Management Plan Progress and Prospects. Hitachi Corporation.
    27. Nimocks, S., Rosiello, R., Wright, O. (2005). Managing overheal costs. McKinsey & Company.
    28. Pisano, G., Shih, W. (2012). Does America Really Need Manufacturing ?. Harvard Business Review.
    29. Prahalad, C., Mashelkar, R. (2010). Innovation’s Holy Grail. Harvard Business Review.
    30. Piskorski, M. J. (2011). Social Strategies That Work. Harvard Business Review.
    31. Prahalad, C. K., Hamel, G. (2007). The Core Competence of the Corporation. Harvard Business Review.
    32. Pandrangi, j., Lauster, S., Gary, L. (2008). Design for Frugal Growth. Booz & Company.
    33. Rangan, V., Chu, M., Petkoski, D. (2011). Segmenting the Base of the Pyramid. Harvard Business Review.
    34. Sahni, S., Kappagoda, S., Toma, A., Dayal, R. (2008). A Principled Look at Cost Cutting. The Boston Consulting Group.
    35. Steven M. Bragg. (2010). Cost Reduction Analysis Tools and Strategies. John Wiley & Sons, Inc.
    36. Suzanne P., Robert L., Wright, O. (2005). Managing overhead costs. McKinsey & Company.
    37. Talluri, S. (2000). A Benchmarking Method for Business-Process Reengineering and Improvement. Kluwer Academic Publishers.
    38. Weeme, P. T. (2003). Turning Procuremenr Into A Virtuous Cycle. Institute of Management Accointants.
    39. Zhi-qing, H. (2007). Cost control based on value chain paying equal attention to earning more income and cutting down expense. Journal of Modern Accounting & Auditing.

    三、 日文資料
    1. 江幡 誠。 (2012)。Hitachi Smart Transformation Project。株式会社 日立製作所。
    2. 中西宏明。(2010)。2012 Mid-term Management Plan。株式会社 日立製作所。
    3. 2012年3月期連結決算の概要。株式会社 日立製作所。

    四、 網路資料
    1. Foxconn Electronics Inc. (n.d.). Foxconn Global. Retrieved May 07, 2011, from http://www.foxconn.com/
    2. Hitachi, Ltd. (n.d.). Hitachi Global. Retrieved April 23, 2011, from http://www.hitachi.com/
    3. 康彰榮 (2011年12月12日)。中日立環球子公司 千人罷工。中時電子報。2011年12月12日,取自:http://tw.news.yahoo.com/%E6%97%A5%E7%AB%8B%E7%92%B0%E7%90%83%E5%AD%90%E5%85%AC%E5%8F%B8-%E5%8D%83%E4%BA%BA%E7%BD%B7%E5%B7%A5-213000821.html
    4. 李潮文 (2011年08月02日)。代替部分人工 富士康擬自產自用百萬機器人。每日經濟新聞。2011年08月02日,取自:http://tech.hexun.com.tw/2011-08-02/131975505.html
    5. 于若倩 (2012年05月01日)。航空業創舉!油價太貴 達美乾脆自己煉油。世界新聞網。2012年05月01日,擷取自:http://www.worldjournal.com/view/full_Anews/18420584/article--%E8%88%AA%E7%A9%BA%E6%A5%AD%E5%89%B5%E8%88%89-%E6%B2%B9%E5%83%B9%E5%A4%AA%E8%B2%B4-%E9%81%94%E7%BE%8E%E4%B9%BE%E8%84%86%E8%87%AA%E5%B7%B1%E7%85%89%E6%B2%B9?instance=noon2
    Description: 碩士
    國立政治大學
    企業管理研究所
    99355054
    100
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0099355054
    Data Type: thesis
    Appears in Collections:[企業管理學系] 學位論文

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