會計是對經濟資訊的認定，衡量與溝通的程序，其功能在提供有關經濟個體之財務資 訊，以便使用人藉此資訊在各種行動方案中作審慎的判斷與決策，此項定義強調會計 活動本身僅是一種手段而非目的。 現代企業的經營，莫不以追求最大利潤為目標，就有關營運之收益與成本的衡量與認 定過程詳加研究，藉「成本與收益配合原則」及「收益實現原則」之引用，我們即可 決定一期間之損益。 臺灣地區經濟發展係以對外貿易為導向，不論進口工業原料或輸出農工產品，依據海 關統計資料顯示，百分之九十以上係經由海洋運輸，由此可見海運事業發展對臺灣地 區進出口貿易影響之大，欲使對外貿易順利發展，運輸管道不受制於人，我國確實需 要發展自有的運輸船隊，而龐大船隊的建立與長存，必須以合理的利潤為基礎，亦惟 有「透過會計，加強管理。」，詳細計算航運收益與成本，才能獲得確實的財務資訊 ，提供作為發展航運業決策的重要參考。 由於航運收益與成本金額均非常龐大，對於財務報表日航行中貨運的損益認定方法不 同，財務報表結果便會有重大差異，本文就航運界是否可採航程百分比法承認收益， 亦探討其可行性。 本論文共一冊，六萬餘字，分為六章二十三節。

近年來，因中國及新興國家的需求下降，以及歐美國家經濟成長趨緩，使全球航運市場競爭日益激烈，造成海運業損失慘重，2016年9月，世界排名第七的韓進海運宣布破產保護。在台灣，2016年海運業虧損也超過200億元，使得行政院緊急通過海運業600億的紓困貸款。 　　在如此艱困的經營環境中，企業必須擁有良好的供應商評鑑制度，做出良好的採購決策，才能提供具有競爭性的服務予顧客，因此本研究將探討如何針對航運產業的供應商進行評鑑及選擇。此外，供應鏈管理最重要的部分在於如何管理供應商，因為供應商之好壞攸關整個供應鏈之品質、風險與成本，因此，本研究著重於供應鏈管理之核心，並探討管理供應商之根源，進行供應商評鑑與選擇之探討。 　　本研究主要為提出並示範個案公司如何建立一個完整的供應商管理系統，因此評選出之指標未必為直接適用之指標，主要以德菲法、層級分析法及文獻探討法，提出該公司如何選出適合的指標，評斷各個指標之權重，再藉由文獻探討法提出下一層級之評鑑項目。在擁有供應商評鑑指標後，於供應商管理系統中，提出公司如何評估何種情況下需要外包、如何組成評鑑小組、如何針對各個指標進行評分，及哪些採購需要使用本研究所建議之系統。 / In recent years, due to the decreasing demand in China and emerging countries and the slower economic growth in Europe and the United States, the competition in the global shipping market has become increasingly intense, resulting in heavy losses in the shipping industry. In September 2016, Hanjin Shipping, which had been the world’s seventh-largest container shipper, filed for bankruptcy protection. In Taiwan, the loss of shipping industry had exceeded NT$ 20 billion dollars in 2016, causing the Executive Yuan of the central government to emergently approve the relief loans of NT$ 60 billion for the shipping industry. In order to provide competitive services for customers in such a difficult business environment, enterprises must have a good supplier evaluation system for them to make good purchasing decisions. On this account, this study intends to explore how to conduct the evaluation and selection of suppliers in the shipping industry. In addition, a good or bad supplier would affect the quality, risk and cost of the entire supply chain, and thus the most important part of supply chain management lies on how to manage the suppliers. Therefore, this study focuses on the core of supply chain management, investigating the root of the management of suppliers, and also exploring the evaluation and selection of suppliers. This study mainly proposes and demonstrates how the subject company of the case study establishes a complete supplier management system, so that the selected indicators may not be directly applicable indicators. This study uses the Delphi Method, Analytic Hierarchy Process (AHP) and literature review to analyze how the subject company selects the appropriate indicators and determines the weight of each indicator, and also uses the literature review to determine the evaluation item for the next hierarchy. After having the evaluation indicators for suppliers, this study further proposes that in the supplier management system, how the company evaluates the needs for outsourcing in specific circumstances, how to form an evaluation team, how to score for each indicator, and what purchases need to use the system proposed in this study.

本研究主要在探討台灣貨櫃航商之競爭策略，首先聚焦在全球整體海運業之定期船業務，因其運送約七成貨物價值之貨載，而貨櫃航運業運輸量則佔定期船運量超過九成，重要性不言可喻。台灣貨櫃船公司更在世界航運舞台，扮演重要角色成效斐然，因此以台灣貨櫃航運業為研究對象，專注於研究台灣貨櫃船公司所面臨的環境壓力衝擊、分析產業競爭問題、產業風險及成本結構、以歸納建議因應當代變局的關鍵競爭策略。 透過與業界深具實務經驗的資深專家訪談，並以進行面對面深度訪談及勾選問卷聚焦填答方式，對於研究問題經由具決策權之高階管理專家，得到更深遠寬廣的義涵與解答。本研究歸納受訪專家的結論認為：要改善貨櫃海運產業的激烈競爭態勢，當務之急是航商之間應擇優策略聯盟，不該盲目跟進大量訂造新船，宜審慎避免過度投資及過量增加船舶艙位，造成產業運能供給與需求失衡。 規劃產業的競爭策略最重要的是要把公司放入「環境」中考量。貨櫃航運業歷經逾五十年的發展，已逐步過渡到溫和成長的「成熟期產業」階段。這個階段伴隨技術成熟與極度標準化的國際競爭加劇，而使產業獲利走低，業者必須格外著重降低成本與提升服務品質，執行風險管理，並兼顧產品組合之合理化及正確訂價，且要積極穩固忠誠的老客戶，才足以因應嚴峻情勢變化與挑戰，同時必須實施流程創新與再造，及加強管控產業的各項「不確定性」風險。 業者應積極整合組織中外顯與內隱的競爭優勢，以科學管理方式實踐合理化，創新性與競合式發展策略，並強調知識經濟與核心能力為主的差異化策略，實質確保永續優勢的「競爭策略」。 / This study explored the competitive strategies of Taiwanese container shipping companies. I focus on the impact of the environmental pressures on these companies, and highlighted their key competitive strategies. Based on depth interviews and questionnaire with industrial senior executive experts, this study suggests that Taiwanese container shipping companies consider to reduce their risk exposure by forming strategic alliances and to avoid making excessive new vessels building and investment, in facing increasing imbalance of worldwide fleet loading capacity in container shipping industry. Global container shipping industry has developed over than 50 years and is now toward “Industry maturity period”. Competitors in such an industry should focus on lowering cost and strengthening the quality of service to secure customer loyalty. At same time, competitors in the industry should also strive for process innovation and better risk management. They should also develop the core competence and try to differentiate themselves from other competitors in order to ensure their sustainable advantages.