台灣的競爭優勢在於為數眾多的企業，彼此在產品供應鏈上有著強烈互補性與製程連貫性，惟彼此間並無有效供應鏈管理，而使彼此發揮綜效。目標成本具備有效管理、整合供應鏈及較少成本中心之優勢，其在日本發展成熟且應用範圍相當廣泛，而台灣卻甚少企業了解及採用。探究其原因在於台灣探討該制度導入過程之研究或文獻相對稀少，而導致企業界裹足不前。 因此，本研究以個案研究方式對手錶產業之個案公司進行研究，由組織管理型態、目標成本管理程序、與供應商之關係三方面探討目標成本制導入過程中可能產生之問題及解決方法。研究結果指出組織型態之改變可使目標成本制順利導入，跨功能團隊亦能成功縮短新產品開發時間。另外，採行合適之目標成本管理程序能有效降低新產品開發成本，供應商關係亦因目標成本制之導入而與個案公司緊密結合，進而達到整合供應鏈之效果。 / The advantage of Taiwan in competition is that there are a lot of companies which are complemented in supply chain. However, there isn’t an effective management to bring these companies into full play. Target Costing can integrate and manage supply chain cost-effectively, and is popular in Japanese enterprise. The reason is that there aren’t enough references and research to introduce the management costing system in Taiwan. Accordingly, this research is a case study of the watch industry. It explains how to introduce Target Costing into enterprise in three aspects: organization management, target costing procedure, and the relationship with supplier. The result indicates that the change of organization can ease the introduction of Target Costing, and the cross-functional teams help to reduce the duration of new product development. If the company adopts appropriate Target Costing procedure, it can also reduce the product development cost. Target Costing can also strengthen the relationship with supplier, which results in a thoroughly integrated supply chain.

現今工業的快速變化，由工業4.0概念提出至今短短三年，轉進實踐的速度飛快，已不單是自動化設備取代現今勞動力，係整個供應鏈、生產系統至客戶服務及整條價值鏈全週期的改變與管理，企業內外部皆可透過科技不間斷地創新而達到轉型的目的，且現今電子產業產品特性也已轉變為快速更迭的短產品週期，並由市場(Market Driven)主導整體產業走勢。 本研究中引用藍海策略之概念進行更一步之分析與延伸，將整體創新策略再加上最新科技技術之運用，及擬訂上述企業轉型中之核心目標及核心價值後，就企業內外部以個案之狀況進行分析，歸納出企業內外部具體可行之轉型內容，且就未來發展趨勢進行範例式的可行性分析，供中小型電源供應器廠商在面臨相同困境時，能作為參考依據進行評估。 本研究系統性地從產業經營環境進行評估分析，到以E個案公司之現況做為探討，期許所擬定之創新策略方針能幫助中小型企業在面臨各個不同挑戰階段，能夠持續性地對企業進行重新審視，並更進一步提升企業及其產品的附加價值。

現今，許多公司與他們的供應商夥伴建立跨組織資訊系統交換資訊、給予對方更快速的回應，以在快速變遷的環境之下維持競爭力。此篇研究進行文獻探討之後，分別從流程觀點還有動態能力觀點這兩個研究理論的基礎之下建立了研究架構，來衡量跨組織資訊系統的績效。我們的研究架構提出，一間公司有兩個重要的動態能力，分別是供應鏈的整合能力還有協調能力，在資訊科技的投資上還有公司績效之間扮演相當重要的角色。 / 我們在台灣的PC產業中發行問卷來衡量此研究架構，利用線性回歸來驗證假設。實驗結果支持了論文中的兩個假設：(1)跨組織資訊系統正向影響動態能力，(2)供應鏈的整合能力在跨組織資訊系統投資還有公司績效中間扮演重要的中介角色。 / Nowadays, firms usually develop inter-organizational systems (IOS) with their suppliers to exchange information and give each other faster responses to sustain their competency under a fast-changing environment. This study reviewed past literature and developed a research framework to evaluate IOS performance based upon two theoretical perspectives: process view and dynamic capabilities. This framework proposed that firms’ dynamic capabilities-- supply chain integration capability and supply chain coordination capability might be an important mediator between IOS investment and firm performance. / A general survey is conducted in Taiwan PC industry to validate the research model. A linear regression is used to testify the hypotheses. The results support our two hypotheses: (1) IOS investment is positively related to the dynamic capabilities, which also have obvious impact on firm performance; (2) supply chain integration is an important mediator between IOS investments and firm performance, and on the other hand, firm performance is partially mediated by supply chain coordination.

二十世紀末期，跨國企業對供應鏈管理的價值、效率、協作三大核心問題進行再造，例如：以創新與速度提升需求的最終價值，以精益生產增進效率(成本、品質)，以互信取代採購價格壓縮，並藉此進行供應鏈協作整合。然而眾多業者在上述再造過程中，卻發現由於供應鏈及其參與者組織體系過於龐大與僵硬，導致整體綜效難以發揮。經學術界與產業界探討後，對於如何提升與供應鏈各參與者的適應力、變革力所緊密相關的柔性能力，實有深入探討之必要，而其研究範圍亦自生產作業的柔性層次，提升至組織結構、文化、策略等柔性範疇，學者與業界更嘗試藉此研究建立有效柔性策略框架，作為鞏固並強化供應鏈綜效藍圖。 本研究即以探討全球供應鏈之柔性能力為命題，並以四次入選哈佛個案之模範生－利豐集團為例，進行個別研究。迄自確定研究問題、建構理論、選擇個案為起始，續以理論命題形成資料蒐集計畫、組織研究架構、資料定義驗證為過程，終以結論與建議為總結。本研究就所蒐集之利豐近15年來的檔案紀錄(年報、半年報、通函等)、公開出版品、訪談與演講記錄等資訊，對比Volberda(1998)研究所歸納之33項供應鏈柔性檢視指標分析，茲獲得以下結論： 1. 利豐集團對其分布於全球40個國家，65個辦事處的龐大組織，進行端對端、面向最寬廣的供應鏈整合，此行為符合Volberda所指：處於動態、複雜、不可預測的超競爭環境，必需建設充分的柔性混合能力。 2. 利豐集團以需求拉動為原動力，致力加長前置期、進行全球分散生產、追求規模經濟效益，並將庫存留置於上游vendor，並將上述作為柔性管理的主要任務，此種作法已具備高度的結構與策略柔性。 3. 利豐集團以客戶為中心，將組織層級予以扁平化，同時賦予業務部門營運自主權，讓員工得以在內部創業，此外還提倡共享價值觀，並建立透明的人資結構，來完善其組織設計。為建立長遠基業，利豐更規劃風險投資為產品線與人才的填補空間，以公司併購的途徑加速供應鏈網的編織。由此可見，利豐集團對組織設計已為柔性混合提供充的潛能，以適應動盪的環境。 4. 利豐集團一方面堅守完整的決策控制權、嚴密監控財務及營運程序，另一方面卻對業務部門廣為授權，並要求以誠信鞏固供應鏈的夥伴關係，可說是以剛柔並濟為本質，並建立因時、因地、因事制宜的剛柔混合策略。 5. 就33項檢視指標對比分析後，本研究指出：利豐供應鏈在技術、結構、文化範疇，具備充分的柔性能力；而學者Volberda所歸納之西方供應鏈柔性理論亦可適用於東方企業之柔性建設。 / In the Late 20th Century, transnational enterprises had re-engineering at value, efficiency, and cooperate of supply chain management (SCM). For example: Using innovation and speed improve the final value of needs, promote efficiency by lean production, replace beat the price down with mutual trust and combine the cooperation of supply chain. However, many enterprises found it’s hard to produce the synergy during re-engineering, because of the huge and stiff organization. The adaptive and change capacity of worldwide supply chain participants became more and more important, and the scope of research was from the flexibility of operation-level to the flexibility of organizational structure, culture and strategy. The scholar and industry attempt to probe into and set up the effective flexible strategy frame as consolidating and strengthening the blueprint of synergy in supply chain. 　　This research is to probe into the flexibility of worldwide supply chain, and use the Li & Fung Group doing a case study report. It includes confirming the research questions, building theory, choosing the case, collecting data, organizing the research structure, verifying data and giving conclusions and suggestions. Compare information such as files of Li & Fung Group in recent 15 years, publications, interviews, speech records etc. to 33 items of flexibility of supply chain examined indicator which Volberda studied, we can obtain the following conclusions: 　　First, there are 40 countries in the world and 65 offices in the Li & Fung Group, and doing end-to-end and most broad supply chain combination, which accord with Volberda’s view that must build abundant mix of flexibility in dynamic, complicated, unpredictable super-competitive environment. Second, Li & Fung Group took demand－pull as motivity, and devoted to increasing leading time, carrying on the whole world disperse production, pursuing scale economic benefits and leaving the stocks in upper course. We found Li & Fung Group already had high flexibility in structure and strategy. 　　Third, Li & Fung Group regards customer as the center, they have a flat-organization, give operational autonomy to sales department, let the staff internal start-up, using sharing the values and open human resources structure to perfect its organizational design. In order to build a long-term corporate, Li & Fung Group use risk investment filling in the space of product line and talent, and use merger to expand supply chain network size. We find the organizational design of Li & Fung Group can adapt to the dynamic environment. 　　Fourth, on one hand Li & Fung Group stand at intact decision control power, and control tightly to the financial and operational procedure, but authorize sales by a wide margin on the other hand. Honest supply chain partnership is the base of androgyny. 　　After comparing and analysing through 33 items, this research is pointed out that there is abundant flexible ability in technology, structure, culture in the supply chain of Li & Fung Group. Volberda’s flexible theory of the supply chain which used in eastern enterprises can be used in west too.

彈性與速度是企業進入二十一世紀賴以生存的命脈，特別是在以製造業聞名的台灣，更感受到全球運籌與彈性應變的壓力，從近來國內企業資源規劃(Enteprise Resources Planning;ERP)與供應鏈管理(Supply Chain Management; SCM)軟體的蓬勃發展，便可以知曉企業以資訊夥伴關係，建置商業快速回應系統(Quick Response;QR)提升顧客滿意度的企圖心。 　供應鏈管理在近年來被視為提昇企業競爭力，與上、下游廠商建立信任關係的基礎之一，由於企業全球化的精密分工、接單後生產…等營運方式改變，使得企業亟需思考是否應該投入大量資源來改善供應鏈體系，對於是否、及如何導入「供應鏈管理系統」，其成與效益、導入時間點考量的基準等重要議題往往欠缺有效的評估準則云云，所以本研究乃探討製造業導入供應鏈的關鍵成功因素，期能提供業者經營、策略制定上進一步參考。 　本研究將以國內外學者對供應鏈管理的相關文獻探討為研究基礎，對國內較早引進供應鏈管理、且其供應鏈體系相對較為成熟的資訊硬體產業及汽車產業，各擇一家較具代表性及配合意願較高的廠商進行實地調查的深度研究，以探索發掘供應鏈管理的關鍵要素所在，並歸納出研究結論和相關建議。 　本論文之研究結論如下： 一、外部環境分析方面（驅動供應鏈管理的外部因素）： （一）近年來由於資訊的科技進步，克服了資訊傳遞、處理、分析等技術問題，有利於供應鏈管理之推動 　（二）行銷典範的移轉及消費觀念改變使供應鏈管理更受重視 　 （三）全球化趨勢催化國內產業引進供應鏈管理 　（四）國際及國內企業間的激烈競爭使得供應鏈管理成為企業的競爭武器 　（五）資訊分享與溝通的需要，使得供應鏈管理重要性更加提升 　（六）政府輔助措施的推動，有利於產業供應鏈管理的建置與推動 　二、企業內的供應鏈管理方面： （一）應以整體企業來考量供應鏈管理系統的導入及與既有系統的整合 　（二）企業流程再造精神及作法的導入，是引進供應鏈管理成功與否的關鍵因素 　三、企業間之供應鏈管理方面：企業內、外的整合、資源分享為關鍵功因素所在 　四、企業導入供應鏈管理之應有程序： 　（一）確認企業的策略目標及其在供應鏈的角色與目的 　（二）塑造改革願景並對企業策略與可行性發展解決方案 　（三）重新檢視與設計企業活動的流程與責任劃分 　（四）成立供應鏈管理推動小組，由最高管理當局擔任召集人 　（五）建立供應鏈成員的「信任」關係 　（六）釐定上、下游（供應商與客戶）的整合解決方案 　（七）注重「成果導向」 　（八）加強訓練供應鏈管理參與廠商之人員 　（九）將改革專案的精神深植於企業組織文化中 　最後則提出了有關供應鏈成員關係等未來研究方向：如供應鏈管理推動後所產生的效益（有形與無形效益）如何與供應鏈成員分享（主導者、上下游及最終顧客）。此外，供應鏈管理成功與否，上下游供應鏈成員間的互動、「信任」、「合作」往往扮演著關鍵性的地位，因此，應可進一步應用社會學中有關「信任」（trust）方面的領域、理論到供應鏈管理成員信任關係，及該信任關係對供應鏈管理績效的影響。 / "Supply chain management system; SCM" has been deemed as one of the useful tools for businesses to promote their competitiveness, and to build up their trust relationship with up and down stream businesses. According to the evolved business operation modes, such as precise collaboration and BTO (build to order) systems, businesses need to reconsider whether it is necessary to allocate massive resources to improve the function of their supply chains. 　Traditionally, the key factors, including the necessity, effectiveness, process and appropriate timing for SCM adoption, always lack valid criteria for evaluation. This research, therefore, aims to explore the key factors that are required to achieve successful adoption of supply chains to manufacturing industry, and to provide specific references for management policy making. This research begins with elaborating the outcomes of the supply chain literatures published by international scholars. One company each from information hardware and car industries will then be chosen to conduct field study and in-depth research in order to identify the key factors for adopting SCM, and to derive conclusions helpful to optimize business operation. The 　aforementioned conclusions include: 1.Exogenous factors analysis (external driving factors of SCM adoption): 　(1)How does advanced information technology, which overcomes the difficulties of information transferring, processing, and analysis that help promote the adoption of SCM. 　(2)How do marketing paradigm and consuming concept shifts put SCM under the spotlight. 　(3)How does globalization trend urge domestic industries to adopt SCM. 　(4)How does severe competition, between international and domestic businesses, makes SCM become businesses competition forces. 　(5)How do information sharing and communication needs reinforce the importance of SCM. 　(6)How do government incentives help impose and promote SCM. 2.Intra –business SCM: 　(1)Introduce and integrate SCM based on overall business development condition. 　(2)Introduce business process reengineering as the key factor to adopt SCM. 3.Inter-business SCM: To adopt integration of intra- and inter-businesses, and resource sharing as KSF. 　4.Procedures to introduce SCM: 　(1)Identify business strategic goal, role and purpose 　(2)Forge reform vision, strategic plan and feasible resolutions. 　(3)Review and design the mechanism that controls the business activities process and responsibility sharing. 　(4)Establish a SCM committee, and designate a top management as its chairman. 　(5)Build up trust relationship among supply chain member business. 　(6)Propose an integration plan to integrate suppliers (up stream) and clients (down stream). 　(7)Implement outcome-oriented approach. 　(8)Provide necessary personnel training to supply chain member businesses. 　(9)Incorporate the reengineering spirit into business culture.

在80年代末期與90年代初期所討論的企業運籌管理與企業再造，都是強調在企業本身的流程管理的合理化、標準化與自動化，然而在90年代末期，由於網際網路商業應用的盛行，使得原本在90年代初期學術界所提的供應鏈管理變得更加可行。供應鏈管理重視在企業間的流程整合，使供應鏈能達到整體的流程最佳化，以提供最終使用者一個低成本、高服務品質的產品，其重點即在企業間的流程整合，運用資訊科技以達到此目的是必然的。雖然供應鏈管理被提出已有十多年之久，但是文獻中大部分僅針對管理層面上，對於系統方面卻仍然停留在企業內運籌系統，因此本研究將提出一系統架構，以達成供應鏈管理之目標。 本研究將依據關於供應鏈管理．供應鏈管理系統相關之文獻，根據文獻之結果，設計一套供應鏈管理系統架構之模型，並且使用物件導向軟體開發之技術與UML建立物件模型，最後選擇其中一功能，開發一雛形系統以驗證此架構之可行性。 本研究希望達成以下的目標：1)利用軟體系統以達成供應鏈之流程整合之目標，；2)建立一供應鏈系統架構模型，以輔助資訊廠商或企業開發供應鏈系統時之系統架構參考模型；3)與遺產系統(legacy system)結合，使用XML，與物件導向技術SOAP，提供遺產系統與供應鏈系統一個整合方案；4)降低系統使用障礙，利用WWW為人機介面，可以降低使用者使用進入障礙；5)降低系統導入成本，利用Internet的特性，企業不一定需要將系統購回，可以藉由網路，到供應鏈應用系統提供者，使用系統。 / Supply chain management (SCM) is the integration of business processes from end consumeis through original suppliers that provides product, services and infoimation. By this definition, we know that SCM is a series of management processes across firms forming a supply chain network. Cooper et al. [1] stated that those processes are customer relationship management, customer service management, demand management, order fulfillment, manufacturing flows management, procurement, product development and commercialization. In this paper, we propose an architecture and an object-oriented (00) model of SCM systems. This architecture contains three main components. The first one is "System Portal" , which is an interface between users and the system objects. The second one named "Object Repository" , which is used to store objects of the SCM system, makes the development, management and usage of these objects easier. The third one is "Database" , which is a universal database to store all data of the SCM system. Then, an 00 Model is developed based on this proposed architecture. This 00 model is graphically depicted using Unified Modeling Language (UML). We believe that the proposed architecture and 00 model in this paper can be used as a reference architecture and a reference model to help system developers to easily build their-owned SCM systems.

供應商的群聚效果提供台灣印刷電路板產業在東華南相當多的優勢，但是近年來面對工資與環保成本上升，紅色供應鏈的崛起，台灣廠商遭受極大經營壓力。本文欲探討PCB供應鏈是否會繼續往低工資與低土地遷移。另外，本研究亦以A公司做個案分析探討，打破產業群聚的迷思，並非一定要在產業群聚裡，才能有經營績效。本研究在分析大陸及東南亞PCB產業的發現，韓國的通訊板目前正往越南慢慢形成一個新的PCB產業聚落，而汽車板目前在泰國慢慢形成一個汽車板聚落，PCB台商基於大陸市場崛起，正積極鎖定3C市場，並無遷移大陸現象。 本文建議A公司基於競合關係，應該與PCB大廠策略聯盟已取得穩定的轉單來源，同時為了搶奪汽車板與醫療儀器板，A公司的技術部門應該積極布局，業務部門則需打進入新汽車與醫療器材等供應鏈以拓展公司新的客源。

在電子商務競爭的環境下，3C產品零售商的的供應鏈管理充滿挑戰。3C代理通路商、或電子商務業者往往必須自行建立物流中心，進行進貨、出貨、及存貨管理等作業，甚至自己建立運輸車隊，及時調度車輛運轉，加上資訊系統以及科技產品的應用，才能滿足從銷售端到客戶端的快速到貨需求。 本研究針對國內3C通路產業，探討電子商務物流營運模式的發展及現況並藉個案公司分析電子商務物流營運的績效可以如何評估與改善。本研究所選擇研究的個案公司為B2B類型電子商務。研究中，分析個案公司現行的物流營運模式，自多重面向包括物流策略、物流中心規劃、倉儲作業管理、運輸管理、物流資訊系統、以及物流績效指標管理等構面，探討個案公司物流中心面對電子商務之競爭，以及人力市場缺乏的環境下，在倉儲及運輸作業中，透過資訊系統及作業流程的不斷改善，達到降低成本、提升作業效率、滿足客戶到貨時效的競爭力。 本研究運用實際蒐集的資料，從世界級的物流中心中，分析倉儲作業流程各項營運指標，以及在自動化設備及資訊系統的應用上，找出各項作業的業界標竿，以此標竿作為基礎和個案物流中心各項流程、系統逐項作比較，找出其中差異(缺口)，比標竿指標優秀與不足的部分，提供給個案物流中心做為改善的參考。 經過個案分析驗證，在研究結論提出電子商務物流營運的績效在倉儲作業實務流程、倉儲營運績效指標、及物流資訊系統等面向上，可以用作業流程隸屬何種階段、各項績效指標的評分、及作業無紙化、設備自動化之程度的角度評估，並依據個案中提出之各面向，與業界頂尖及業界平均標準參考比較並研擬改善方向。

現今企業的競爭已轉變成供應鏈對供應鏈之間的競爭，整條供應鏈強調的是更緊密的合作夥伴關係。電子採購的出現，無疑為廠商的競爭力注入了一股強心劑。 　本研究旨在探討影響供應商與中心廠配合導入電子採購之因素，並對經濟部技術處所推動的供應鏈電子化B計劃做一概括性之整理。目的為了解此一計劃推動至今的現況如何；而在影響供應商配合中心廠導入電子採購方面，則以是否配合及連線類型二部份做為探究問題。 　本研究彙整過去關於創新採用新科技的文獻，以「產業環境特性」、「企業經營特性」、「通路關係」、及「系統特性」四構面做為本研究架構。 　針對所選定的一家中心廠所有的供應商發出406份問卷，回收有效問卷共51份，有效回收率約為12.52%。研究發現，合計約六成供應商已與該中心廠配合導入電子採購，連線類型大多以Browser為主。而尚未配合導入之廠商則大多持無此需要或與書面訂單差異不大的理由。 　　透過二元羅吉斯迴歸分析，針對「是否配合」此一反應變項進行分析，發現在影響因素上共有「競爭情形」、「競爭者壓力」、「公司規模」、「產品特性」、「資訊化程度」、「未來重要性」、「系統效益」等七變數顯著。 　　在三種代表不同整合程度的連線模式上，則以Pearson相關係數衡量十四個變數與其之間正負影響關係。研究發現在影響因素上「公司規模」、「未來重要性」、「中心廠採購金額」、「中心廠採購頻率」等四變數會對整合程度造成正向影響；「不相容性」、「認知風險」等二變數會對整合程度造成負向影響。 　　最後本研究並根據研究結果，對供應商及中心廠分別提出建議。 / The competition among enterprises has now lies in the issue of supply chain, which emphasize on tighter cooperation relationship of overall supply-chain process. The emergence of E-Procurement system is undoubtedly a critical component to strengthen competitive advantage of both suppliers and their customers. Two main purposes of this research are: first, the research attempts to find the factors that will affect suppliers to introduce E-Procurement in compliance with customers; second, to find the factors that will affect suppliers who already introduce E-Procurement to adopt different integrated model. Based on the past research papers about innovation adoption and diffusion, fourteen factors were selected to constitute the four dimensions of our study: characteristic of business environment、enterprises、E-Procurement system、and channel relationship. 406 questionnaires were mailed out to the all suppliers of the selected buyer. The receivers were the heads of sale divisions. In the end of May 2002, 51 questionnaires were reply; the response rate was 12.56%. After conducting the descriptive statistics, the study finds there are more than 60% suppliers have collaborated with their customers to introduce E-Procurement, most of them adopt the Browser model. The reasons of the suppliers who haven’t compliance with customers are they consider there is no need to introduce or the difference between paper-based order and e-order is too small. By using the binomial logistic regression method to analyze the suppliers’ decision to introduce E-Procurement in compliance with customers, the results show that there are 7 factors will affect this dependent variable: competitive、the pressure of competitor’s using、business size、characteristic of product、the degree of information、importance to future development、system benefit. The Pearson Correlation tested the hypotheses relating to the model of E-Procurement adoption. The main results show that 6 factors will affect suppliers’ adoption model: business size、importance to future development、channel relationship、complexity of the system、recognize of failure rate. Finally, the study will provide suggestions to the suppliers and their customers based on the research results.

綠色供應鏈管理為近年來熱度非常高的議題，對於某些公司來說，採行綠色供應鏈管理可以表現公司永續經營的決心（Bacallan，2000），例如聯華電子不久前才宣佈，領先全球半導體製造商，完成有害物質管理 (Hazardous Substance Process Management, HSPM)系統稽核，並獲推薦登錄，顯示聯電符合RoHS指令及客戶對有害物質管理要求，也取得通往歐洲市場的環保通行證，而致伸科技也領先其他競爭者，完成綠色供應鏈的佈署，廠商的這些行動可以解讀為綠色供應鏈管理已經成為未來的趨勢，然而，本研究想要進一步的探討，綠色供應鏈管理究竟是廠商不得不為的措施，抑或是可以憑藉以提升本身競爭優勢的積極作為。 本研究採問卷調查的研究方式，針對我國製造業廠商進行實證研究，研究範圍設定為工商快訊所出版的「2005台灣廠商名錄」中，所登錄的我國公司，產業不予以設限，但必要條件為公司必須涉足生產製造業務。 本研究針對回收後的問卷，以 LISREL進行分析，獲得了下列研究結果： 1. 綠色設計與公司競爭優勢有正向關係 2. 綠色採購與公司競爭優勢有正向關係 3. 綠色生產與公司競爭優勢有正向關係 4. 企業在競爭優勢上的表現與其財務數字上的成績有正向的關係 關鍵字：綠色供應鏈、競爭優勢、財務績效 / Green Supply Chain Management has been a very popular subject recently. For some companies, implementing Green Supply Chain Management can show their determination for sustainable development（Bacallan，2000）. For example, UMC just announced their audition of Hazardous Substance Process Management system, and therefore is qualified to export to European market. Primax Electronics has also executed Green Supply Chain Management. All these actions indicate Green Supply Chain Management has become the trend. However, the study wants to investigate if the implementation of Green Supply Chain Management can give a lift of the companies’ competences. In the end of the study, the author can reach the following conclusions: 1. There is a positive correlation between Green Design and company’s competitive advantage 2. There is a positive correlation between Green Purchase and company’s competitive advantage 3. There is a positive correlation between Green Production and company’s competitive advantage 4. There is a positive correlation between company’s competitive and its financial performance Key Word: Green Supply Chain, competitive advantage, financial performance