為了在競爭的環境中生存甚至是成長，企業可能會採取外包策略，請外部廠商負責處理非核心業務，而專注企業之有限資源於具有核心競爭力的活動。如何選擇外包廠商對於外包策略的執行成效有深切的影響，因為外包廠商會直接影響到企業價值鏈的最終產出結果。因此，本論文採取個案研究法對三家跨國公司進行深度訪談，以了解電子業之品牌廠商對於委外代工廠（製造服務供應商或研發製造服務供應商）的選擇程序與評估項目。 根據研究結果，本論文提出一套一般性的委外代工廠選擇程序。依照所考慮的委外代工廠種類之不同，該選擇程序建議五至六個階段（Market Research, General Survey, Specific Survey, Trial Run (optional), Verification Survey, and Decision Making），同時建議各階段應考慮的評估項目。本論文亦根據研究結果，對於欲建立委外代工廠選擇程序之品牌廠商以及委外代工廠提出相關建議。 / In order to survive and even to grow in the competitive environment, enterprises may adopt outsourcing strategy to focus on their core competency and to have external suppliers to handle the other activities. How to select a proper outsourcing supplier is very critical to the implementation of outsourcing strategy because outsourcing suppliers will affect the final outcome of the whole value chain very much. Therefore, this thesis studies in the electronic industry to understand the process and evaluation criteria of original equipment manufacturers (OEMs) to select contract manufacturers (which are electronic manufacturing services, EMS, providers or original design manufacturers, ODMs). Case study is applied as the research method and three multinational companies are in-depth interviewed for this study. Based on the research results, a general contract manufacturer selection process is proposed. This general process has five to six stages (Market Research, General Survey, Specific Survey, Trial Run (optional), Verification Survey, and Decision Making), depending on the kind of contract manufacturers under consideration. Corresponding evaluation criteria are also recommended for usage in each stage of the selection process. According to the research results, recommendations are made for OEMs which are planning to establish a contract manufacturer selection process and for contract manufacturers which are being surveyed.

一如個人電腦(PC)、筆記型電腦(NB)等硬體產業走向分工製造模式之際，近年來，台灣的軟體產業也試圖建置起一個完善的分工體系，以收專業化的實效；故現階段大型軟體專案的開發漸以多人、異地的團隊，在共同的軟體基礎架構上來進行。軟體業者分工的想法和硬體業者如出一轍，但在發展成果尚有一段的差距；透過Web Service技術，現階段之研究已能初步建立起以軟體元件為基礎之軟體產業的水平分工整合模式，然而在軟體元件的管理上（如元件的儲存、搜尋及檢索等)，仍有很大的改善空間。 採行軟體元件分工模式來組裝、開發資訊系統，意味著系統整合廠商需能方便地取得符合其功能需求之軟體元件。基於此，若能建置一元件儲存庫，並提供完善的儲存、搜尋及檢索機制以提供系統整合廠商找尋其所需元件，應能提升軟體元件分工的成效。而一個良好的元件儲存庫應具備一系列完善的綱要(Schema)，用來進行元件分類，並詳述儲存於元件庫內之元件的特性。 本研究之目的即在於發展出一個能支援軟體產業分工的軟體元件管理模式；以元件式軟體供應鏈水平整合為基礎，提出一軟體元件之分類綱要，及知識導向之元件儲存庫架構來儲存、搜尋、並檢索適用的軟體元件，同時，也期望透過元件知識推論專家系統的發展，來提升元件檢索之效益。另一方面，元件選擇流程中的元件評估階段也是本研究所要探討的主題。 / In recent years, the software industry in Taiwan attempts to build a complete system of division of labor to obtain the effectiveness of specialization as the computer hardware industry did in implementing the mechanism of supply chain management successfully. The idea of software component supply chain is similar to the concept of supply chain model of hardware industry. Although some models of horizontal integration of software industry have already been proposed, management mechanisms of software components are seldom considered in these models (ex: storage, searching, and retrieval). To effectively adopt the software component supply chain to achieve the horizontal division of labor, the system integration (SI) companies should be able to access software components, which conform to their functional requirements, conveniently. Therefore, if we can develop a component repository and a mechanism for storing, searching and retrieving the components in the repository. The purpose of this research is to develop a software component management model, which can support the division of labor in software component supply chain, based on the component-based software industry horizontal integration. Firstly, we will propose a descriptive schema to describe and to classify the software components. Secondly, we will use this schema to design a knowledge-based component repository, which is used for storing, searching and retrieving suitable software components. Also, we develop an expert system for inferring component knowledge in order to improve the performance of component retrieving. Finally, the component evaluation in the process of component selection will be important subjects to be addressed in this research.

在全球化的經濟蓬勃發展下，環保事件層出不窮，地球環境遭受重大破壞，各種環保議題引起國際矚目與熱烈討論。歐洲議會在2003年初公布了針對十項電機電子設備的兩個環保相關規範，分別是歐盟電機電子設備有害物質限制使用指令(RoHS)與歐盟電機電子設備廢棄物指令（WEEE），另外，歐盟能源使用產品生態化設計指令（EuP）也已在2005年8月11日公布，這些指令對相關產業的營運與發展將造成重大衝擊，其影響深遠供應鏈上下游成員無一倖免。 產業界為因應此一環保規範限制，將環境因素納入到傳統供應鏈管理當中，而形成了所謂「綠色供應鏈管理」的熱門議題。其主要差異乃是後者將生命週期思維融入產品設計、製造、使用與最終的廢棄回收處理的整個範疇。 本研究嘗試由資訊製造業的個案公司實際發展綠色供應鏈的過程中，以個案分析的方式收集其產品發展流程的各種資料，包括綠色設計、綠色採購、綠色供應商評鑑與稽核、綠色資訊平台建置等，並予以整理分析，建立個案公司的綠色供應鏈管理策略架構與協同運作模式。 本研究結果顯示綠色供應鏈管理策略的核心是「源頭管理」，源頭管理落實之後，加上其所衍生出來的綠色供應商評鑑與稽核、綠色產品管理系統、綠色資訊整合等各項活動，始能達到符合環保規範的目標，做到完整的風險控管，讓企業穩健發展。同時，本研究也顯示，建立協同設計機制及PDM資訊平台可以有效分析處理供應鏈上下成員間流通的資料，譬如，原物料、零組件等源頭綠色資料被有效地整合於綠色資訊平台，企業因應環保法規落實到資訊管理裡，營運風險因而獲得保障。 / Accompanying the vigorous economic development, the environment of the earth has been impacted tremendously. There are so many environmental issues that occurred in past decades turning into hot topics among nations. European Parliament published RoHS, and WEEE Directives in early 2003 that mandate ten categories of electric and electronic equipments to be restricted in the use of hazardous substances and wastes disposal respectively. Also, the setting of ecodesign requirement for Energy-Using Products newly announced in August of 2005. All the three mandatory EU Directives has definitely influenced significantly the foregoing development of the related industries. To react to the environmental regulations, the industries try to put environmental element into conventional Supply Chain Management, SCM. Thus, come out with Green SCM. The key differences are the latter mingling life cycle thought through out the whole scope of product life span. This research attempt to establish a collaborative structure and strategy for Green Supply Chain Management, by means of analyzing the information collected from the real developing process, including green design, green procurement, green suppliers’ appraisal, building up green information platform, of an information manufacturing firm. The research revealed that the core strategy of Green SCM is “Source Management”. Only if source management has fully implemented at the site of raw materials and component manufacturers, the environmental regulations can compliant thoroughly. Thus, the risk management is well controlled, so that the firm would operate soundly. Meanwhile, the research also showed that building up collaborative mechanism to link with PDM platform may process effectively the flowing data between the parties of supply chain. As a result, the restricted hazardous substances data of raw material and components are integrated into the green information platform and well managed. The operation risk of enterprise would be secured because of the entire implementation of information management for the environment regulations.

智慧資本之思潮，源自於北歐，最早發展於瑞典，現今世界各國也相繼投入，其長足發展則在1990年後，而在知識經濟掛帥的年代，其影響到組織的創造與長期競爭優勢，已成為組織最有價值的資產及最有利的競爭武器，而良好的顧客關係就是公司價值具有重大影響的無形資產，也產生顧客資本的價值，若企業能將顧客知識整合到公司流程中，就越能滿足顧客所需要的產品及服務，讓顧客滿意度和忠誠度提高。 本研究選擇個案公司交換式電源供應器之顧客為研究對象，研究目的有四：(一)利用層級分析法找出交換式電源供應器之顧客在選擇供應商時之評選標準及相對權重(二)分析不同貢獻度之顧客在供應商評選標準之權重差異(三)分析不同貢獻度之顧客對個案公司在評選標準上之表現以作為未來顧客關係經營方案的參考(四)對現行交換式電源供應器廠商之顧客資本提出經營建言。 本研究以個案公司交換式電源供應器顧客為問卷對象，並使用層級分析法(AHP)將架構因素設計成問卷，請A、B、C、D等四群顧客依過去顧客期望因素之兩兩比較，得到各層級之各因素在個案公司做顧客期望時的權重。 第一層級研究結果發現，個案公司之四群顧客在顧客期望上，首重品質控制能力與技術設計能力，最不重視地點。 第二、三層級研究結果發現，個案公司之四群顧客在顧客期望上最重視客製化能力、售前諮詢、售後服務、價格水準、產品保證期，而最不重視策略事業關係、過去服務經驗與研究發展支出。 本研究相信，個案公司交換式電源供應器顧客期望透過層級分析法(AHP)的量化分析，找出顧客期望的各因素權重，使企業決策者不會依個人主觀及經驗臆測方式做為決策判斷，而以架構化的決策方式和權重優先次序為依據的客觀方法，相信必能提高顧客滿意度增加公司的經營績效。 / Intellectual Capital originated from North Europe and blossomed in Sweden at the early stage but now the hwole world gets involved. The real expanding was after 1990, now the knowledge-based economy taking the lead, intellectual capital would affect organization’s creative and long-term competitive advantage and also become the most valuable asset and useful weapon. Good customer-relationship is company’s intangible asset and also creates the value of customer capital. If enterprise could compile customers’ knowledge into company’s procedure, it will fulfill customers’ need and increase customers’ satisfaction and loyalty. This research is aimed in the company’s switching power supply’s customers. The main purposes for this research are as follows: 1. Using analytic hierarchy process to figure out the evaluation and relative weighted criteria when customers choosing cuppliers, 2. Analyzing the difference among customers’ who have diverse contribution weighted criteria, 3. By analyzing the difference to generate strategy for future customer relationship maintenance, 4. Offering suggestion to the company operating customer capital. This research is aimed in the company’s switching power supply’s customers with analytic hierarchy process as structure to form the questionnaire. Let A, B, C, D, four groups of customers, to compare two factors each time to get the weighted value for each customer upon each factor. The first tier research comes out that four groups of customers emplyasize quality controla nd technology design ability the most. Disregard location the most. The second and third tiers research come out that customers emplyasize custom, pre-sale consulting, after-sale service, price and guarantee the most. Disregard strategy alliance, previous service experience and RD expense. To conclude, this company could use quantification AHP to rank each customer’s expectation; rather than using subjective judgments or guessing from past experience. I believe this could enhance customer satisfaction well and improve ecompany performance.

關鍵詞：軟體元件供應鏈、水平整合、企業資源規劃、ebXML、Web Service 近年來國內資訊硬體產業分工模式完整、廠商表現亮眼，不僅外銷國外市場，有些更擁有高自有品牌知名度，在在可窺視硬體產業之供應鏈管理推行的成效。相對於硬體產業而言，雖然國內軟體業者對於上下游廠商的定義劃分不很清楚，但事實上已然存在著相當程度的分工，在專案或產品開發角色上彼此合作。隨著軟體元件概念與技術的進步與普及，分工程度漸趨專業的可能性增大，究竟軟體產業可以存在著何種分工模式呢？ 本研究即是針對國內軟體產業，實行軟體元件供應鏈(Software Component Supply Chain)的相關合作機制做一個探討，試圖去思考如何參考國內資訊硬體廠商的專業分工模式及供應鏈管理推動成功的經驗，而達成國內軟體產業供應鏈管理的推行。 本研究以企業資源規劃(Enterprise ReSource Planning)系統的套裝軟體業者為例，提出一個水平整合(Horizontal Integration)各模組的方法論，並設計出相對應的解決方案，再加以實作驗證。本研究於技術上使用類似於ebXML的流程整合技術，並利用XML及網路服務(Web Service)等方式來達到元件之間鬆散耦合的目的。 若不同之企業資源規劃系統套裝軟體中的各個模組，可以依照需求而方便的進行某個程度的水平整合，則軟體元件供應鏈的藍圖已然勾勒出來，也勢必將帶給軟體業者一個勢力重分配的機會。本研究除了希望能解決模組問水平整合相關的技術瓶頸外，軟體產業未來的元件分工模式，也是本研究所要探討的主題。 / Keywords: Software Component Supply Chain, Horizontal Integration, Enterprise Resource Planning, ebXML, Web Service In recent years, the computer hardware industry contributes a splendid performance in Taiwan. In addition to the export to foreign country, some even have a well-known brand. With no doubt, we can see the whole picture of the intact-division of labor in the hardware industry, and the outstanding performance of its carrying out supply chain management. Although the definition of division between upstream and downstream is not so clear in the software industry, there do exist a division of labor to some degree. As the popularity and progress of the concepts and technologies of the software component, the possibility of specialization in division of labor will get increasing in the software industry. There is an interesting research topic, which form of division of labor will exist in the software industry after all. The focus of this study is on the collaborative mechanism of software component supply chain in the software industry. We try to figure out how to refer to the successful experience of hardware industry implementing supply chain management to drive the supply chain management of the software component in domestic software industry. This study will takes the ERP package vendors as the study object to propose a methodology of horizontal integration of different software packages and to do further implementation for verification. Technically, this study applies an ebXML-like process-oriented integration technology, and facilitates the purpose of low coupling between components by using XML and web service technology. If the integration among the modules of different ERP packages could be made to some extent, the picture of division of labor in the software industry could be outlined, and it also will brings the software vendors some chance to re-allocate. In addition to solve the bottlenecks of technical problems of software horizontal integration, the future model of division of labor in software industry will be also a subject to address in this study.

協同合作(collaboration)是一個以知識為基礎的互動及建構過程，從1990年中葉起在供應鏈中就被廣泛運用在各項議題中。協同供應鏈成員間的關係主要建立在專案上，彼此間可能沒有合作過的經驗，未來也可能沒有再次合作的機會；事實上，選擇值得信任的合作夥伴是協同供應鏈邁向成功的重要步驟。本研究發展了一個選取信任合作夥伴的模式，在於企業發現新的商業機會時，能選擇一個以往沒有合作經驗但具有高度初始信任(initial trust)的候選人。該模式主要採用聲譽系統(reputation system)和推薦網絡(referral networks)來選取最具有良好聲譽的候選人。我們的模式首先是利用推薦網絡蒐尋到與候選人合作過的第三者來取得候選人的主觀及客觀評選資料，接著利用蒐集到的資料計算出初始信任分數最高的候選人作為協同合作夥伴。在實驗中証實本研究確實可以協助企業選取到具有良好特質的候選人，同時本研究也找出了影響實驗結果的關鍵因素及其值。 / Collaboration is an interactive, constructive and knowledge-based process that has been widely discussed since the mid 1990s. Relationships among participants in the collaborative supply chain are based on projects; with participants have neither histories of interaction, nor any plan for future cooperation. However, selecting a right partner is a critical starting point for successful collaboration in supply chain management. This study develops a Reputation-Based Partner Selection Model (RBPS model) for selecting unknown collaborative partners to explore a new business opportunity, ensure that the partners have high levels of initial trust. The proposed model utilizes the referral networks and reputation system to identify the objective and subjective testimonies of partner candidates from third parties who had previously collaborated with the candidates. These information elements are aggregated into an initial-trust score, and the candidate with the highest score is selected to be a collaborative partner. The experiments were designed to test the model that can help the requestor enterprise to select a partner with the highest initial trust among multiple candidates. The results showed that the candidate, with fine temperament in three trust types (as competence, goodwill and predictability), was selected far more often than other competitors after multiple tests of computer simulations. Additionally, the critical factors and values that most affect the results of RBPS model to select the most reputable candidates were identified.

由於全球化的浪潮，將市場競爭帶向新的局面，企業不再只尋求短期 的利潤，更傾向與他們的外部競爭者以及內部人員維持長期的合作關係， 以替企業帶來更大利益，這種共生共存的關係，亦即夥伴關係。已有許多 研究發現，發展夥伴關係能為企業帶來益處，學者也找出建立夥伴關係和 夥伴關係演化過程中的關鍵成功因素，或者針對形成夥伴關係的結合力進 行研究，然而，很少有學者提及如何管理夥伴關係，本研究以此觀點出發， 目的在找出供應商夥伴關係管理的重要因素並提出實踐的執行項目，以供 企業評估並改進其供應商夥伴關係管理的流程，另外提出夥伴關係度量 (Partner Relationship Metrics)之概念，讓企業據此分數來選擇供應商夥伴。 本研究首先由17 篇關於夥伴關係的文獻中找出18 個夥伴關係的關鍵 成功因素(Critical Success Factor, CSF)，並在每一關鍵成功因素下，定義若 干個關鍵執行項目(Key Practice Items, KPI)。這些關鍵執行項目都代表著供 應商合作關係中執行的行動，以關鍵成功因素及文獻中學者所提的關鍵結 合力(Bond)形成訪談內容，採取企業訪談法挑選台灣資訊電子製造業供應 鏈中分別屬於零組件供應商、加工製造者以及系統組裝商的六家企業進行 訪談。研究結果顯示，六家企業都認為順應性(Adapatibility)、信任(Trust)、 參與度(Participation)是重要的因素，另外也發現，訪談對象依其企業規模、 屬於買方或賣方市場等因素乃訪談結果有差異的原因之一。 關鍵字：B2B、供應商夥伴關係、關鍵成功因素、夥伴關係度量 / Over the past few years, companies have faced increasing challenges in their relationships with external competitors as well as internal employees. Recent years, managers tend to build a long term, ongoing relationships which are called partnerships. Researches have found that developing partnerships can contribute to the profit of a company and reduce the risk. Some researchers focused on the factors of the successful partnership; others on the bonds between partners. However, studies is lacking on how to manage a partnership. The purpose of this project is to find factors that make a successful supplier partnership and propose some key practice items (KPI) as well. Furthermore, we define partner relationship metrics (PRM) by combing bonds and success factors of partnership to help managers evaluate their supplier partners. This project is based on partnership literatures and business interviews. First, we chose 18 critical success factors (CSF) of the partnership from 17 literatures. Then, we surveyed 6 businesses of Taiwan Information & Electronic Industry and divided them into 3 categories to get the empirical data. We found all companies agree that Adaptability, Trust and Participation are the top 3 important factors in managing their supplier partner relationships. In addition, we discovered that the size of the companies and the one who holds the power in the supplier-buyer relationship influence the research results. Key words: B2B, supplier partner relationship, critical success factor (CSF), partner relationship metrics (PRM)

在委外代工與採購的垂直交易結構中，供應商關係管理是廠商垂直整合策略中重要的決策。中心廠若能與提供關鍵要素的主要供應商維持緊密的合作關係，可發揮降低營運成本、聚焦組織核心能力之策略性效益，但若過度依賴特定的主要供應商，則可能導致供應商優勢的發生，並陷入非對稱依賴交易結構中所產生的套牢風險。實務中常見的管理問題，即在於如何維持交易關係的彈性，避免被特定供應商所套牢，並維持雙方的合作關係的穩定與發展。本研究從中心廠的角度，探討在與主要供應商之間，高度互賴且非對稱的交易關係中，中心廠如何避免套牢風險，並提高與主要供應商之關係彈性。 本研究透過廠商個案研究中歸納中心廠對於與主要供應商之間的關係管理機制，以降低主要供應商之移動彈性、增加中心廠本身移動彈性為主要的策略邏輯。個案研究顯示，關係深化、價值深化、關係探索等關係管理策略，透過降低主要供應商移動彈性，藉以增加雙方互賴程度；價值深化、關係探索、結構探索等關係管理策略，則致力於提高中心廠本身的移動彈性，增加本身可選擇空間，並降低對主要供應商之依賴程度。 本研究接著以我國紡織業與資訊業為對象進行廠商問卷調查，採取結構方程模式分析250份樣本資料，驗證12項研究假說。實證結果支持8項研究假說：主要供應商移動彈性與中心廠認知合作績效呈負相關、中心廠移動彈性與中心廠認知合作績效呈正相關。關係深化、交易價值深化、關係探索等三項關係管理策略，與主要供應商移動彈性呈負相關；交易價值深化、結構探索兩項關係管理策略，與中心廠移動彈性呈正相關。 本研究結合交易成本、資源依賴、廠商行為等理論觀點，以中心廠及主要供應商雙方的移動彈性作為組織間關係之決策準則，探討中心廠與其主要供應商之關係策略與管理作法，並進行理論意義與實務意涵之討論。 / Managing the transaction relationships with the key supplier is a critical decision related to vertical integration. The previous literature suggest that a firm can achieve the strategic benefits such as reducing operation cost and focusing on organizational core competence through outsourcing, while maintaining a close cooperative relationship with the key supplier who provides essential key factors such as key components or key material. However, focal firm may also hold-up by the key supplier when it over-dependent on the opposite site. Therefore, the practical puzzle is how to maintain flexibility of relationships in vertical transactions as well as to avoid hold-up by specific key supplier and to extend the transaction stability with the key supplier. Standing the view of focal buyer, the study explores two related questions: how to avoid hold-up problem in an asymmetric buyer-supplier transactions, and, in the ex post transaction, how to increase relational flexibility in highly interdependence situation. The dyadic transactions between focal firm and its key supplier are the units of our analysis to confer with the managerial mechanism of key supplier relationship. The study conducted interviews dozens of Taiwanese firm as case studies. We model an exploration-exploitation framework adopted by focal firm adapt to ex post asymmetric interorganizational relationships. Thus we see two behavioral mechanisms: reducing key suppliers’ mobility of flexibility through relational exploitation as well as exploration on transaction value and relationship for reinforcing interdependency in dyadic transactions, and, increasing focal firms’ mobility of flexibility through structural exploration as well as transaction value exploitation so as to diminish the dependency on the key supplier and heighten alternatives to cooperate with. Using structure equation modeling approach, research hypotheses are tested on a sample of 250 focal firms established in Taiwan. We found the positive relationships between focal firms’ mobility of flexibility and cooperative performance perceived by focal firm, and, the negative relationships between key suppliers’ mobility of flexibility and cooperative performance perceived by focal firm. Empirical results confirmed the negative relationships between key suppliers’ mobility of flexibility and focal firm’s exploitation in relationship and transaction value as well as relationship exploration. The positive relationships between focal firms’ mobility of flexibility as well as structural exploration and transactional exploitation were also supported. The study develop a theoretical extension based on the transaction cost theory, resource dependence theory, and the behavioral theory of firm. We also address dyadic mobility of flexibility as the decision criterion for balancing exploration and exploitation in the interorganizational relationship. These findings provide theoretical and managerial implications for vertical coordination in supplier relationship management in particular.

本研究主要探討盈餘重編宣告如何影響重編公司之供應商的股價評價與實質投資決策。首先，本研究假設並發現，盈餘重編宣告除了導致重編公司的股價顯著下跌外，亦誘發其上游供應商的股價顯著下跌。實證進一步發現，供應商的股價依盈餘重編之資訊內涵而調整，促使投資人關注重編事件對上游供應商的預期盈餘之影響，也提醒投資人去關心上游供應商的財務報表品質。其次，本研究假設，盈餘重編宣告傳遞有關重編公司未來前景不佳及財務報表不實的資訊，將影響其供應商對投入特定關係資產所能獲得收益之預期，進而影響其對重編公司所投入的特定關係資產投資決策。實證結果支持前述假說，重編公司之供應商於重編宣告年度後將減少其研究發展支出，且此研究發展支出之變動與重編宣告所引起的股價變動具顯著關聯性。最後本文假設，重編公司扭曲其實際盈餘數字將影響供應商的投資決策，進而影響供應商的投資效率性。研究發現，供應商在重編公司財務報表誤述期間有顯著超額投資之現象。然而，此供應商之超額投資現象在盈餘重編宣告年度後不再顯著。 / This dissertation extends prior research on earnings restatements by examining the effects of earnings restatements on valuation and investment decisions of restating firms’ suppliers. First, this paper hypothesizes and finds that earnings restatements that adversely affect stock price of the restating firms also induce their suppliers’ stock price declines. These stock price declines are related to changes in analysts’ earnings forecasts and seem to reflect investors’ financial reporting quality concerns. Second, I hypothesize that earnings restatements contain information about the value of relationship-specific investments by suppliers. This information causes suppliers to revise their belief about the value of relationship-specific investments, and therefore affects their subsequent relationship-specific investment decisions. Consistent with my prediction, I find that changes in suppliers’ relationship-specific investments after restatement announcements are related to information in the restatements. Finally, I predict and find that a restating firm misreporting financial results induces its suppliers to make excess investments during the misreporting period, while excess investment is no longer positive after the restatement announcement.

由於目前台灣圖書出版業受到各種因素的影響，像是景氣持續衰退、原物料上漲、新書出版量增加但同時退書率卻也升高、出版業家數眾多、替代品的威脅、網路科技帶來的閱讀習慣改變等等因素，讓業者的經營陷入更困難的環境之中。而高退書率與高暢銷書銷售數字，讓圖書的銷售也朝向兩極化的發展。 本研究以圖書出版業為中心，暢銷書本身的價值流程作為研究對象，試圖透過資料收集、訪談、歸納整理、分析等等方式與步驟，找出價值鏈中暢銷書之關鍵成功因素(key success factor)。同時，也以實際的《藍海策略》一書為個案，透過深度訪談來了解該書從「市場調查」、「選書與作者」、「圖書編務」、「印務工作」、「行銷活動」及「物流/資訊流」等價值鏈活動中，運用了哪些關鍵成功因素讓個案本身成為暢銷書。 暢銷書的關鍵成功因素大致分為評估方式與行銷手法兩大類。 (一) 評估方式 一本書是否能具有成為暢銷書的潛力，可以從以下的四個方面來進行評估與衡量：一是目標市場；二是作者與書；三是與環境和需求的連結程度；四是與出版社屬性的關聯性。 1. 目標市場：包含目標市場規模、競爭品的供應量、價格和型式為主要的評估依據。 2. 作者與書：作者的知名度、書名和主題、封面設計、推薦人的知名度、內容特色與扎實、國外暢銷程度，以及特殊榮譽的加持等則為考量能否為暢銷書的重要因素。 3. 與環境和需求連結：包含要能滿足實質或心理需求以及打造說服主題。 4. 出版社本身的屬性：以出版社本身的目標策略、條件與資源作為選擇暢銷書內容物的依據。 (二) 行銷手法 暢銷書的行銷手法，以話題性書籍為主要考量的前提下，可以透過：製造話題來引發報導、密集曝光用來刺激購買意願、舉辦系列論壇演講、異業結盟藉此擴大市場規模，還有藉由慎選通路將資源集中在多數目標客源聚集的管道上等等方式來做。 透過對個案《藍海策略》一書的研究後發現，該書在書名和主題、封面設計、內容特色與扎實，以及國外暢銷程度上面具有一定的優勢；該書的主題獨特，作者寫的內容簡潔有條理，並且在國外出版後造成熱銷。而在行銷手法上面，則是具備強有力的行銷活動，讓書本身在上市後短時間內能夠引起很多人以及企業主的注意；透過雜誌、報紙還有電視等媒體做宣傳，結合國內產業的實際個案以及當時的社會現況，把該書的主要論述加以結合起來，作為一個報導的題材，能夠引發顧客的注意與引起顧客的共鳴，進而產生想要購買的慾望。也就是說，在價值鏈上，個案在「行銷活動」上產生極高的暢銷價值，再來就是在「選書與作者」這價值活動上也有不錯的表現。