本研究主要探討日本企業於90年代面臨泡沫經濟、金融風暴、全球化、資訊經濟以及服務經濟的變革。許多大企業過去因為追求成長而組織逐漸膨脹，使得面臨外部環境快速變遷時，發生反應遲鈍、人員創新力不足、資源過度分散的現象。在這一波變革當中，日本企業一方面要重整組織，一方面要踏入新的事業領域，使得變革格外艱困。90年代的泡沫經濟，正好提供日本企業深思反省的機會，也讓研究學者提供了企業變革的最佳樣本。 由於日本政府正式將獨占禁止法的純控股公司禁令解除，預計2001年進一步更改稅法為連結經營的模式，因此被禁止五十年的控股公司經營模式將被許多大企業多所採用。本研究藉由三大綜合電機廠商－株式會社日立製作所、株式會社東芝、三菱電機株式會社－的探討，逐步了解日本企業這一波組織變革的手法，以及控股公司組織架構在企業變革上所扮演的角色。 本研究從策略思維、組織架構、經營系統著手探討，發現在各個環節上都是企業變革的重要考量。日本企業的經營策略逐漸轉型為以中期規劃為主；原本製造導向轉變為以服務為導向；80年代過張造成的的資源分散，現在則努力執行選擇與集中企業資源；面對著資訊時代的來臨，投資網路與通訊新事業；隨著全球化的變化，企業不只有著重於日本市場，更以策略聯盟的方式以拓展全球市場。 由於控股公司架構的施行，可以幫助企業易於事業重組與進入新事業、企業轉變成為以策略為重點、權力分配朝向大幅授權與分權自主。就管理制度而言，為了適應mega-competition的競爭環境，反應速度是重要的考量，因此除了維持生產效率之外，經營效率亦是訴求重點。強調創新精神、加速決策過程、採用績效制度、藉助資訊系統等，以搭配控股公司的組織架構，期待能創造出另一波為人稱道的日本式經營。 本研究的結果，正是吾人探索二十一世紀經營之典範。對於台灣企業而言，台灣企業一直和日本企業保持著亦師亦友的角色，日本企業所面臨的大小問題，似乎都是台灣企業未來極有可能遇見的狀況，透過日本企業的深入了解，不但給予台灣企業警惕，也提供台灣企業良好的教材。 / The research studies Japanese firms' changes in face of bubble economy, financial crisis, and globalization as well as digital and service economy. Due to rapid growth in the 1980s, while facing the fast changes of business environment in the past decade, most of Japanese companies suffered from slow responses, insufficient innovation, and over diversified resources. To revitalize the organizations, they are willing to invest in new businesses on the other hand. Because of the lift of pure holding company and reform of consolidated tax system, many Japanese companies are announcing that they will transform themselves to new organizations in form of holding company that had been banned for fifty years. Through the search of three giant general electric firms- Hitachi, Ltd., Toshiba Corporation, and Mitsubishi Electric Corporation, the research discusses how the Japanese enterprises change and how the holding company structure plays in organizational changes. In terms of strategic rethinking, organizational adaptation, and managerial revitalization, Japanese companies are transforming from long term planning to midterm, from manufacturing orientation to service, from diversified resource to selection and focus, and from general electric businesses to network and communications. Not only is Japanese market emphasized, but international markets also are exploited by numbers of global strategic alliances. The introduction of holding company structure helps companies enter new businesses easily, focus efforts on strategies rather than on operations, and delegate more authorities to lower levels. Under the new structure, management system should be changed simultaneously. To survive in new business environment called mega-competition, fast response and managerial efficiency are points. Moreover, entrepreneurship, speedy decision making process, performance-based evaluation, and information system are adopted to fit both strategic rethinking and organizational adaptation. Scrutinizing Japan's adaptation to environment can give Taiwanese companies more understandings of new Japanese business operations. What the research reveals can warn Taiwan of falling into the same path as of Japan.

在微利的時代下，須從硬體的架構下發展無限的創意發展空間，從中衍生附加價值，而價值創造正式企業突破流血式競爭框架最佳的新思維模式。企業的經營模式已從量轉向質的發展，甚至從幫助顧客解決問題上，提供創新的價值，其可透過技術與人才的融合、平台與服務的整合、軟體與硬體的結合、機能與感性的統合，使組織活化、再造，展現出價值創造為導向的企業。 本論文將價值創造分為三類主要的意涵，企業可以從和顧客共創價值、和供應商及關係夥伴共創價值、以及為所生存的環境創造價值：整個價值網域是連動的關係，企業整合關係網絡夥伴，透過網絡能量的整合，創造無疆界的事業，以顧客需求出發，提供整合性的解決方案，創新顧客價值，且將眼光提升至整個大環境、大社會，以追求永續經營的環境來創造永續的企業。因此，企業透過顧客價值提供、企業價值創造、環境價值經營三個價值創造導向，突破產品與服務的疆界進而突破產業疆界，以創新者、整合者、促進者的目標邁進。企業可以價值創造為導向，以變革三部曲為轉型步驟，從策略再思考重新定義自身產業、重新思考企業的定位與方向，提早預見產業的未來發展，選擇與集中於本身的核心能力；並打造企業願景，擬定五到十年的中長期變革計畫，進行組織轉型；在變革管理中，建立企業一致的價值觀和企業文化，灌輸新內涵與新衝擊於企業文化中，給予對挑戰的生命力一記響鐘，藉以改變員工的行為與態度。本論文以六種經營模式，來呈現價值創造導向的日本企業轉型內涵，以變革三部曲為經，以價值創造導向為緯，舖成論文架構。 本論文個案的特色：Origin以提案經營結合專業研發能力與客製化的能力創新顧客價值；Shiseido以感性工程來探索顧客的感性品質結合其研發產品的物理品質來滿足顧客並讓顧客驚艷；Hitachi以解決方案提供者為人類打造新時代的生活基礎創造與人類生活息息相關的支援系統；NTT DoCoMo以跨平台整合服務創造整個通訊與生活的整合價值；Olympus的社會關懷務求使社會更為美好來創造產品與服務；Toyota的環保使命重新定義了汽車產業的未來。 對我國企業經營的啟示為跳脫代工製造的角色，以優異的製造、學習、設計能力，整合價值網絡，爲顧客提供整合性的解決方案；強調創新的突破與人才長遠的培育，整合多元性的資源，創造統知型的企業能力；跨越國際的疆界、打破事業的疆界，利用科技與感性的統合、管理與技術的統合、國內外創造力的統合，釋放組織活力，重新在世界舞台上定位。 / In this tiny profit era, we should develop infinite creative space from the hardware structure, and thus deriving added value. The value-creation is the best new thinking model for a business to break through the trap of a blooding competition. The business model has developed from quantity to quality, and even developed as creating new values by helping customers solving the problems. Also, a business can blend technology and talent, integrate platform and service, combine software and hardware, and merge functionality and sensation to vitalize and reengineer the organization to perform value creation orientation. The research categorizes value-creation orientation as three parts: a business can co-create value with customer, co-create value with value net, and create value for the environment. This value dimension is correlating: “a business integrates partners and creates a boundless business by the power of integrating value net. Driven by customer demands, a business provides total solutions and innovates customer values. Furthermore, a business enlarges his insight for the whole environment and the whole society to create a permanent business by pursuing a permanent environment.” Therefore, a business oriented by “value co-creation with customer”, “value co-creation with value-net”, “value creation for the environment” can break through the boundary of product or service as well the boundary of business, and achieve the goal of being an innovator, an integrator and an improver. A business takes 3 change steps as strategic rethinking, organizational transformation and change management. Strategic rethinking is to redefine the industry, rethink the positioning and direction of a business, to foresee the future development of the industry, and to select and concentrate the core competence. To establish a vision and make a mid- to long-term change plan(5~10 years) is to carry out an organizational transformation. In change management, we have to establish a consistent value and business culture, and install new intension and new strike to the business culture, so as to change the behavior and attitude of the employees. The research takes 6 business models to present Japanese business transformation oriented by value creation, which takes 3 change steps as longitude and value creation as latitude to construct the structure of the research. The characteristics of the cases in this research: Origin takes Proposal-type management to combine the R&D ability and customized ability to create customer value; Shiseido takes KANSEI engineering to dig out the KANSEI quality of customers and combine it with physical quality of products to satisfy the customers and surprise them; Hitachi as a Total solution provider creates a new era lifeline support system and the life infrastructure; NTT DoCoMo privides Cross-platform integration service to create the total value of the communication and the life; Olympus’s Social-IN is to make life better by creating new products and services; Toyota’s Environment mission is to redefine the future of the car industry. As for the revelation for the management of our business, we can take good advantage of the excellent producing, learning, designing abilities and integrate value net to provide total solutions for customers. We can emphasize on the breakthrough of innovation and the long-term development of talents, and integrate diversification of resources to create “knowledge-integration” business ability. We can cross the boundary of continents and break up the boundary of business by integrating functionality and sensation, management and technology, inside and outside innovation, to release the vigor of organization and restart to position on the world stage.

本研究以非營利組織策略合作為主題，以策略性思維，嘗試探索較能解釋非營利組織策略合作型式選擇決策之合作內涵特性，且以此發現為基礎，從較具解釋效果之合作內涵特性分析，進一步針對非營利組織策略合作之價值共創與關係管理機制，探索較具策略管理意涵之機制變數，以建構本研究所欲探討之非營利組織策略合作型式選擇模式，以及價值共創與關係管理機制之概念模式，並提出規範性之命題。 　　為此，本研究選擇了具有近百年歷史且經營模式獨特之台灣農會（會員導向之擬公法人商業－互益型非營利組織）作為研究對象，結合非營利組織與營利組織之相關理論及文獻，針對實務現象進行分析。由於所欲探討主題屬特定現象之初期探討，本文採質性多重個案研究設計，針對由三家（含）以上農會所參與組成之聯盟機構蒐集資料，並以聯盟機構或策略合作網絡之主導機構為主體之組織間合作關係為分析單位，進行資料蒐集及探索性研究。 　　首先，歸納文獻與實務現象觀察結果，本研究依非營利組織策略合作「是否共組獨立機構」及「是否採非營利性」兩項選擇決策，將聯盟機構歸納分類成四種策略合作型式：非營利性合營機構、營利性合資機構、非營利性聯盟及營利性聯盟，此項分類方式也作為本研究後續進行個案分析之基礎。 　　由於不同策略合作型式傾向採取不同之組織原理與思考邏輯，本研究認為非營利組織(農會)進行策略合作，若要持續共同創造所欲追求之價值並妥善管理組織間關係，應策略性地選擇較能發揮效能之合作型式，再據以設計其價值共創與關係管理機制。因此，本研究之個案分析分成兩個階段進行，第一階段個案研究主要嘗試從實務個案資料分析歸納較能解釋不同策略合作型式之合作內涵特性變數；第二階段個案研究主要聚焦探討「非營利性聯盟」及「非營利性合營機構」兩種非營利性質之合作型式，並以第一階段有關合作內涵特性變數之發現為基礎，進一步探索兩種合作型式之價值共創與關係管理機制變數。 　　本研究第一階段個案分析歸納發現，如果合作內涵涉及高度業務可切割性及高度關係專用資產投入必要性時，較宜採取共組獨立機構之合作型式；反之，如果合作內涵涉及低度業務可切割性或低度關係專用資產投入必要性時，較宜採取不共組獨立機構之合作型式。另外，如果合作內涵涉及高度投入共同性、低度投入可衡量性、高度產出共同性或低度產出可衡量性時，較宜採取非營利性之合作型式；然而，如果合作內涵涉及低度投入共同性、高度投入可衡量性、低度產出共同性或高度產出可衡量性時，較宜採取營利性之合作型式。 　　至於第二階段有關價值共創機制之個案分析發現，如果合作內涵涉及低度業務可切割性時，非營利性聯盟可以採取幾項價值共創機制：合作夥伴專業分工、合作夥伴選擇、任務小組負責人選派制度、合作夥伴創新能力、外部資源有效分配方式，以及外部專家專業諮詢；相對地，合作內涵涉及高度業務可切割性時，非營利性合營機構可以透過專業團隊經營、董(理)監事選聘制度、領導人甄選制度、創新經營模式、組織設計決策管理與控制分離政策，以及設立外部獨立董(理)監事等機制來營造彼此價值共創之氛圍。 　　如果合作內涵涉及低度關係專用資產投入必要性時，要有效利用合作夥伴既有資源及外部取得資源以共同營造合作網絡之綜效價值，非營利性聯盟可以採取幾項價值共創機制：任務小組負責人選派制度、資源有效利用方式、合作夥伴之資源與技術有效整合，以及合作夥伴網絡關係運用；相對地，合作內涵涉及高度關係專用資產投入必要性時，非營利性合營機構可以採取董(理)監事選聘制度、具體資源運用計畫、合營機構領導人組專業團隊之權力，以及有效專業服務平台等價值共創機制。 　　針對關係管理機制之探討，經個案分析發現，如果合作內涵涉及高度投入共同性時，兩種非營利性質之策略合作型式可以透過可接受之合作規範、建立共同標準、資訊對等溝通，以及能力不足補救措施來提升合作夥伴配合共同投入意願。合作內涵涉及低度投入可衡量性時，可以賦予投入較多之合作機構主導資源利用方向之決策權以維持其投入意願；涉及高度產出共同性時，可以透過共同品質控管、不符標準產出配套處理措施及外部誘因來提升合作夥伴配合共同產出要求之意願；至於涉及低度產出可衡量性時，可以透過目標達成度評核措施、外部專家專業認定及可接受之利益分配方式來協調合作夥伴關係。 　　過去文獻對非營利組織之合作關係，較少以策略性思維進行探討，本研究之發現可延伸應用並補強現有合作相關理論與文獻對非營利組織間合作有關實務現象之解釋，對未來有關非營利組織合作關係之研究，也提供另一個思考方向；加上組織間策略合作也是當前政府輔導農民團體因應台灣加入WTO後之政策加強重點，本研究配合組織思索轉型所需，實務上期能提供農會研擬組織間合作策略及政府推動農民團體輔導政策之參考。 / Strategic cooperation is taken as an alternative resort for solving problems facing non-profit organizations (NPO) which suffer a bottleneck in operations resulting from mounting resource scarcity and external threats. It is especially deemed so for farmers’ associations in Taiwan, which were closely associated with the development of agriculture on the island in the past century and have been seriously affected after Taiwan entered the World Trade Organizations（WTO）in 2002. Given this understanding, we conduct a two-phase study to observe the phenomena by studying farmers’ associations in Taiwan. Research 1 attempts to explore the cooperation characteristics which can most explain the decision on strategic cooperation types chosen by at least 3 farmers’ associations in each network. Research 2, based on the findings of Research 1, attempts to explore the value-co-creating and relation-maintaining mechanisms for such relations. As part of the methodology, we apply an exploratory multiple-case-study design and refer to NPO and PO (for-profit organization) literature for analytical induction. Prior to the case study, we first categorize the NPO strategic cooperation relations into four types: Non-profit joint operations, for-profit joint ventures, non-profit alliances and for-profit alliances. This categorization made in accordance with literature review and observed phenomena serves as a basis for our further research. In Research 1, we examine 5 theoretically sampled cases and find out 2 characteristics variables which can most explain the decision on whether to organize an independent institution, and 4 variables which can most explain the decision on whether to keep the cooperation for non-profit purpose or change it into for-profit relations. According to our findings, if cooperation involves high business separability and high necessity for relation-specific asset input, we suggest a choice for organizing another new independent institution (i.e. non-profit joint operations or for-profit joint ventures). If cooperation involves low business separability and low necessity for relation-specific asset input, we suggest a choice for not organizing an independent institution (i.e. non-profit alliances or for-profit alliances). In terms of the “non-profit or for-profit” decision, if cooperation involves high input commonality, low input measurability, high output commonality and low output measurability, we suggest a non-profit choice (i.e. non-profit joint operations or non-profit alliances). If cooperation involves low input commonality, high input measurability, low output commonality and high output measurability, we suggest a for-profit choice (i.e. for-profit joint ventures or for-profit alliances). For the second research, we focus our study on the two non-profit cooperation types and examine 8 theoretically sampled cases including 5 non-profit alliances and 3 non-profit joint operations. We explore the value-co-creating mechanisms by analyzing case data from the two characteristics variables which can most explain the “organizing an independent institution or not” decision in consideration that the two studied types take different cooperation forms and may apply different mechanisms for co-creating synergetic value in the network. Meanwhile, we explore the relation-maintaining mechanisms from the four characteristics variables which can most explain the “non-profit or for-profit” decision because the two studied types is of non-profit nature and involve high input commonality, low input measurability, high output commonality and low output measurability. It is of strategic significance to heighten partners’ will for continued cooperation in such non-profit relations. Our findings of the value co-creating mechanisms suggest 6 mechanism variables for the non-profit alliances and non-profit joint operations, respectively, depending on their levels of business separability. Analysis from the characteristics of necessity for relation-specific asset input, in similar manner, suggests 4 variables for the two studied types, respectively. In the exploration of relation-maintaining mechanisms, results suggest 4 mechanism variables for the non-profit types if cooperation involves high input commonality, 1 variable for relations involving low input measurability, 3 variables for relations involving high output commonality, and 3 variables for relations involving low output measurability. Although there may be many mechanisms which can help partners to co-create value and maintain relations in their cooperation, this research attempts to explore only the variables which can be of more strategic significance for the two focus types. Following our findings in Research 1 and 2, we provide normative propositions and build a decision-making model for the choice of strategic cooperation types and another integrative conceptual model of the value-co-creating and relation-maintaining mechanisms for non-profit alliances and joint operations. Farmers’ associations, which boast of a history of nearly 100 years in Taiwan, are unique in their business models as compared to other non-profit organizations. On top of that, NPO inter-organizational cooperation relations are seldom examined from strategic perspective. Theoretically speaking, findings of this dissertation can further extend and supplement the explanation and the application of present theories and literature to the phenomena in this regard. Implications and recommendations for managerial practices of inter-organizational cooperation among farmers’ associations are also discussed.