中小型台商企業十餘年來一歨一腳印,在大陸總體經濟,社會及政治環境尚未成熟之際,身先士卒,孤身深入大陸打拼,一路走來披荊斬棘,愈挫愈勇,打落牙齒和血吞,三折肱而成良醫,從數百人至今數千人的工廠,也能亂中有序,管理日漸成熟. 數年前在無數台商與部分港商無數次的折衝與無私奉獻下,大陸總體經濟,社會及政治環境已日臻成熟而穩定.也因此吸引大批歐美大廠及台灣中大型企業大規模或擴廠或垂直整合,而內資企業在台資企業與港資企業的技術引導與政府大力協助下,快速瓜分中小型台商企業有限的市場資源與人力資源,而在中小型台商企業技術資源積累不易情況下,發展空間遭受嚴重的內外夾擊. 現今不確定時代的衝擊與微利時代再次悄悄的來臨,中小型台商企業再次面臨十餘年前產業外移大陸前的競爭困境,有幸的是中小型台商企業已積累了一定的資源與實力.然而,中小型台商企業究竟應如何提升總體競爭力以因應目前及未來日益嚴苛的內外在經營環境? 本研究從個人多年來實際輔導大陸地區中小型台商企業所積累之經驗及持續對於中小型台商企業內外在經營環境之觀察中,藉助在科技管理研究所EMBA三年來所受嚴謹的邏輯思維及個案研究中,進行反思與整理,並輔以國內外中大型企業流程再造工程(BPR)案例探討及流程再造工程(BPR)理論探討,歸納出中小型台商企業在面對目前及未來嚴苛挑戰之可能因應之道.研究發現: 一、 經由實際輔導中小型台商經驗及觀察其內外在經營環境之演化,並藉由SWOT分析, 流程再造工程(BPR),將有助於提升其總體競爭力. 二、 歐美企業與台商企業民族性不同,因此在流程再造工程導入方法論上存在高度差異. 三、 中大型企業與中小型企業組織規模不同,在流程再造工程導入方法論上存在高度差異. 四、 不同型態的中小型台商企業受限於企業文化及組織氛圍,企業主的經營理念及管理風格,管理團隊之管理素質與溝通及執行能力,甚至行業特性等,都將對於在應用流程再造工程(BPR)方法論上,存在高度差異. 流程再造工程(BPR)如何應用於中小型台商企業?本研究藉助修正歐美企業與大型台商企業對於流程再造方法論之應用,與根據以往之實務經驗及案例之描述與分析,試圖整理出一套對於中小型台商企業有用之流程再造工程(BPR)實用性架構. 流程再造工程(BPR)之應用,對於中小型台商企業間,存在高度差異性,本研究亦試圖從過去協助多家企業,規劃與導入流程再造工程之實務中,歸納及整理出一套,對於不同型態中小型台商企業在導入流程再造工程時,可以參考之實用性架構,已上種種僅希望對於中小型台商企業之未來競爭力有所助益. / For over the past ten more years, Taiwan’s small and medium-sized enterprises (SMEs) had been struggling with immature business environment in China, whatever on the aspects of macro economy, sociality or politics. However, the significant achievement that Taiwan’s SMEs had established in China is undoubtedly hard to be ignored. Thanks to early contribution of Taiwan’s SMEs and some Hong Kong’s companies, China has progressed step by step in all respects. Therefore, China attracts further capital injection from large-scale multinational companies and Taiwan big companies for the purpose of investment, factory expansion or business vertical consolidation. In addition, because of the full support of China government and the know-how transfer from Taiwan and Hong Kong’s enterprises, China’s companies have also grown to begin capturing most of the market and human resources originally owned by Taiwan’s SMEs. Thus, Taiwan’s SMEs have begun to face the survival challenges due to the severe market competition and easy to be copied technology resources that they have. In reflection of aforementioned uncertainty and squeezed profit in the current business environment, Taiwan’s SMEs in China are suffering the threat again, which is similar to the same situation when they were forced to move their business into China ten more years ago, or even worse. Fortunately, Taiwan’s SMEs in China have accumulated a certain capital and resources，which are solid enough to help them overcome the difficulties gradually. However, Taiwan SMEs still need to think and defend against a looming problem, i.e. how to enhance their overall competitiveness in order to face current and future more stringent business environment. This dissertation is issued based upon 1) my personal practical and consulting experiences at Taiwan’s SMEs in China, 2) continuous observation about the internal and external business environment faced by Taiwan’s SMEs in China, 3) the learning methodology and results of EMBA course, 4) deliberation upon the implementation of Business Process Reengineering (BPR) theory at medium to large scale international and local companies. And according to my practical experience and many years of observation in China, I have summarized my research results from four dimensions as follows: 1. By way of SWOT analysis, it is found that the implementation of BPR theory is indeed able to help enhance overall competitiveness of Taiwan’s SMEs in China. 2. Due to cultural and national difference, there is high difference existing between western multinational and Taiwan’s companies in the implementation of BPR theory. 3. Due to economic scale difference, there is high difference existing between large and small to medium companies in the implementation of BPR theory. 4. Even for the SMEs as a whole, there is still high difference existing in implementing the BPR theory among different small to medium sized companies, which are due to the difference in the quality and style of management, communication and execution effectiveness of the organization, and corporate culture and industry characteristics of the company itself, etc. Through different case study analysis, the paper is intended to modify the current BPR theory applied at large scale western and Taiwan companies, and help to establish a concrete proposal to benefit different Taiwan’s SMEs in China. Finally, I sincerely hope that the paper could give Taiwan’s SMEs in China a practical reference guide and help them enhance their overall competitiveness in the future.