以台灣廠商觀點研究資訊科技產業中臺灣和俄國廠商間的企業關係

公司經由併購可以迅速的達成企業的目標，例如加速擴張企業規模、橫跨多個市場；接收其他企業的關鍵技術（know-how）、產品和技能；或達到規模經濟。資訊科技整合是指兩個或多個公司的資訊系統、資訊科技基礎設施、資訊科技政策做整合，讓雙方更即時且便利的利用資訊系統取得資訊。本研究主要目的為探討公司在併購之後資訊科技整合的成功因素，透過過去併購和資訊科技相關文獻的分析並與台灣某電子零件通路商資訊長（CIO）的深度訪談，發現併購後資訊科技整合的成功因素有資訊科技因素的「資訊科技能力」、「資訊科技整合規劃」和「資訊科技與使用者的溝通」三個因素，以及組織因素的「資訊科技參與併購計畫的程度」和「高階管理人員的支持」兩個因素。若公司擁有強大的資訊科技能力、規劃完善的資訊科技整合流程以及公司的資訊科技與使用者有良好的的溝通、高階管理人員對資訊科技全力的支持，對併購後資訊科技整合成功有正面的影響，然而，資訊科技參與併購計畫的程度高低卻對併購後資訊科技整合成功的影響不大。過去許多文獻都建議公司做併購計畫的時候要考量彼此資訊科技整合的適合程度，本研究卻發現在變化快速與競爭激烈的電子零件通路商產業中，公司還是會以企業成長為最主要的考量，希望透過快速的併購方式來提升自己的競爭地位，等到併購協議達成之後才開始做組織的資訊科技整合，而公司的「資訊科技能力」可以彌補資訊科技參與併購計畫程度的不足，達到併購後資訊科技整合成功的目標。 / By way of merger and acquisition, the goal of enterprise can be quickly achieved by firms, such as rapid growing in firm’s size, increasing market shares, acquisition of know-how from other enterprises, products, skills or accomplishment of economy of scale. Integration of information technology refers to the combination of two or more companies’ information systems, IT infrastructures, and IT policies, which facilitates accessing to information from the systems more efficiently and conveniently to both sides. The purpose of this thesis is to illustrate the successful factors which may influence IT integration. With analyzing past literatures and an in-depth interview with a CIO of a distinguished IC component distributor in Taiwan, I realized that there are five factors playing critical roles in the integration of information technology including “IT competence”, “IT integration planning”, “Communication between IT and end-user”, “IT participation in merger planning”, and “Top management support”. If company owns strong IT capacities, perfect IT integration planning, good communication between IT and end-users, and full top management support, these factors will influence post-merger IT integration success in a positive manner. However, the degree of IT participation in merger planning has minor effect on post-merger IT integration success. Some researchers suggest that companies should take IT into consideration when they plan to conduct M&A, but this may not fit in the rapidly changing and intensely competing industry, such as IC component distributor. From their viewpoints, they often consider business growth the top priority. To acquire the competitive advantages, they would like to combine each other as soon as possible. IT integration will start until the merger contract is done. However, the capacity of powerful IT can be a complement to the lower degree of participation in merger planning. As a result, companies can also achieve the goal of successful IT integration.

近年眾多的台商企業至中國大陸進行投資活動，利用兩岸互補優勢，降低成本耗費，進一步提高價值創造。而資訊科技（Information Technology, IT）持續進步，使企業在不同國境、區域營運時，仍可維持良好的資訊流傳遞，除能增進不同據點之間的溝通效率與互動效益，並能整合跨地區的價值活動，使作業流程更加省時、順暢。因此台商在兩岸間營運，若能善用IT的便利性與整合性，勢必能夠提升營運效率、減少不必要成本。為達成「台灣接單、大陸生產、全球運籌、世界品牌」目標，IT正扮演著一個關鍵的致能（enabling）角色。 在本研究中以個案研究方法探討五家台灣企業的跨兩岸分工模式，再提出適用的資訊科技架構作為分析框架，探討跨兩岸資訊科技應用情形，並分析外在環境異質性對跨兩岸資訊科技應用的影響。研究發現包括：台商企業在兩岸間營運多以一般水平分工模式為主，皆存在企業功能分工現象，使兩岸據點間產生大量溝通、協調與合作需求，需以IT進行輔助；IT相關決策多由台灣總公司IT部門主導，各據點電子化程度差異不大；應用系統或資料伺服器可分置兩岸或集中在台灣總公司；選擇委外廠商推動跨兩岸資訊科技應用時，多考慮與台商或外商合作，尚未有與中國大陸當地業者合作的情況；多選擇統一使用繁體中文，以減少資料格式或名詞定義不一致的問題；中國大陸據點多設有IT部門，但僅負責日常維護與問題回報工作，IT主管皆為台灣所派遣，其他則聘用當地人才；兩岸IT人員存有部份差異，需採取不同管理方式與風格因應；「網路通訊」、「安全機制」與「人員」為較關鍵的要素；兩岸政府政策與法令制度、社會文化與習慣差異，對跨兩岸資訊科技應用有較顯著的影響。本研究亦探討台商在跨兩岸資訊科技應用所遭遇的挑戰，並提出適當建議，其後則針對過往相關研究進行異同比較。 期望本研究產生之研究結果，可提供學術界與實務界對此議題有更深入的瞭解。對已進行跨兩岸分工營運、或即將採取此方式的台商企業，則盼能提供決策者些許建議與參考價值。

資訊科技被視為是組織提昇競爭力的最佳工具，但龐大金額的資訊科技究竟帶給企業何種貢獻，成為許多企業主管心中的最大疑問。資訊科技對組織的貢獻，或稱為資訊科技的「企業價值」﹐國內外學者多從資訊科技投資與組織財務狀況進行探討。本研究認為除了資訊科技投資外，其他如資訊科技管理流程、資訊科技管理風氣、資訊資源管理等資訊科技的管理，對資訊科技的「企業價值」具極大的影響力。另一方面，除了財務性指標外，非財務性指標性也是極重要的組織績效指標。本研究以問卷進行資料的收集、以統計方法進行資料的分析。結果發現：除了決策／溝通支援能力、電腦普及程度兩項投資因素外，資訊科技投資與組織非財務績效間的關係並不顯著；而資訊科技管理活動與組織非財務績效間的相關性則十分的顯著。而資訊科技管理與組織財務績效的關係並不是十分顯著，其中資訊科技管理投資與組織的獲利能力呈負向的關係，而與組織的成長力則呈正向的關係。資訊科技的效益主要來自於各項資訊科技活動之管理，而非投資金額的大小；而且資訊科技對組織旳未來成長會有所助益，但其效益常需要一時間才能顯現。

none / The term “service orientation” has been explained in different ways in the literature and is often associated with terms such as market orientation, customer orientation, and being customer centered—all while never deviating from the firm’s core purpose—in order to satisfy customers’ needs and offer services that they want. A service-oriented organization focuses on what customers really need and want in order to make them feel satisfied. Considerable research has shown that organizations are more successful when they focus on a service orientation. Information technology plays an important role in the development of business orientation. Cases like Walmart involve such things as the application of the barcode, RFID, and a Continuous Replenishment System to ensure that the company has the right product shipped on time, to any store in the world. Information technologies with different functions, including business integration, business analysis, mobile communication, and collaboration, have played different roles in enabling service orientation in a firm. On the other hand, industries with different customer requirements have applied these functions in different ways. There is a need for a broad understanding of how these diverse kinds of information technologies enable service orientation in various types of firms. The study attempts to build insights about what a service-oriented organization is and what the roles information technology plays in a service-oriented organization to satisfy customers’ needs and wants. First, we study the characteristics of service orientations, then we analyze the use of information technology in these kinds of organizations. Next, multiple case studies are conducted to trace IT use in these organizations. Based on cross-industry and cross-case analysis, we examine the motivation for IT use for service orientation, the management of IT adoption, the difference of the IT role to enable service orientation in organizations, and the paths of IT use for service orientation in different industries.

金融業是一個對資訊科技（Information Technology, IT）需求相當高的行業，相對於多數產業，其IT的建置時間較早，電子化程度亦趨向成熟。然而，由於市場激烈的競爭，為了提高企業整體營運績效與獲取競爭優勢，該產業仍必須投入龐大的資金於IT的應用。近年來，隨著國內政策的改革，跨產業併購已成為金融業未來發展的趨勢，其併購後所面臨的IT整合與更新再次帶動金融業對IT的需求。網際網路的蓬勃發展，亦提供金融業者新的競爭市場與商機，例如網路ATM等金融服務紛紛推出，隨之帶來的線上交易模式使得資訊安全議題更加受到重視，相關的IT應用成為金融業所考量的重點之一。 　　如此龐大的IT投資突顯了資訊科技評估的重要，一直以來，金融業的IT投資僅次於高科技產業或製造業，其資訊科技支出常佔營收一定的比例，若能有效掌握IT資本，必可協助企業做出最佳的投資決策。本研究即以資本的觀點定義IT資本，並以此為依據，建構一套IT資本的衡量構面與指標，透過個案訪談的方式深入了解金融業IT資本的概況以及驗證指標的適用性，藉此了解金融業所重視的衡量指標為何並進而探討之。 / The Financial service industry places high demands upon information technology (IT). Compared with other industries (except for manufacturing-related industry), it not only begins IT implementation early but also has a better IT infrastructure. Owing to fierce competition in the financial markets, however, companies in the financial service industry still have to invest a huge amount of money in IT in order to enhance their whole performance and gain competitive advantages. In recent years, due to reformation of policies, across the field mergers and acquisitions have become the financial industry’s current trend. It not only makes financial firms spend more money on the integration and updating of IT systems after mergers and acquisitions but also stimulates the demand for IT at the same time. The growth of the Internet also provides financial service firms with new competitive markets and opportunities, such as e-ATM. In addition, due to the extensive use of the Internet and information systems, it makes firms pay close attention to information security issues and consider relevant IT applications to be a key point to focus on. 　　As described above, the huge amount of investment in IT has shown the importance of IT assessment. In general, the financial industry’s IT investment is no less than in high-tech or manufacturing industries; and its IT spending often takes a large part of revenue. Therefore, if financial firms could have a good understanding of IT capital, it will help them to plan the best IT investment strategy. In this research, we define what IT capital is from the viewpoint of capital, and develop the performance dimensions and indicators of IT capital to help firms to understand and assess their IT capital. In addition, we observe the overview of IT capital and verify the applicability of performance indicators through interviewing five benchmark companies in the financial industry. By way of case study, we understand what performance indicators the financial industry values most and then discuss the relation between IT investment and firm performance.

摘要 「智慧資本」之重要性與日俱增，國內、外對智慧資本之研究也如雨後春筍般產出，但目前之研究多屬於探索性質，且相關研究多集中在衡量指標的建構及指標重要性的探討，且未觸及到資訊科技對於智慧資本的影響，而國內對於智慧資本之研究又以高科技產業為主，忽略了探討其他產業之智慧資本。 有鑑於此，本研究將智慧資本議題帶進其他傳統產業中，並探討資訊科技對智慧資本的影響。本研究以銀行業為研究對象分兩階段進行研究，第一階段透過文獻整理並與專家進行深度訪談，以確定智慧資本指標之重要性與完整性；第二階段透過問卷調查與銀行業主管的訪談，以獲得銀行業所重視之智慧資本指標與資訊科技對智慧資本之影響。 本研究有以下發現： 一、 銀行業最重視之智慧資本指標，前四項依重要性排列為「風險管理」、「行銷能力」、「對顧客需求之了解」與「經營團隊之領導力」，與高科技產業所重視者不盡相同。 二、 在資訊科技對智慧資本之影響方面，若以智慧資本系統模型為觀點，則資訊科技僅對智慧資本中間變項有正面的助益，而受資訊科技影響最大的指標分別是「風險管理」、「品質管理」、「作業缺失率」、「市場反應力」、「公司很能掌握新機會開發」、「行銷能力」、「對顧客需求的了解」與「產品研發能力」。 關鍵字：智慧資本、智慧資本系統模型

壽險業在歷經二次的金融變革，一是由於政策開放使得經營更加自由化、國際化；一是由於法制變革開啟了金融業的整合時代。未來將面臨金控的競爭、更多金融機構的整合、更多金融商品的結合與創新、營運績效的提升、策略聯盟的建構、資訊技術的應用等更多的挑戰，使得壽險業在競争激烈的環境中，亟思運用IT科技進行流程再造，來創造新的差異化優勢。 本文研究以實務的角度，分析一個以永續經營為目標的壽險公司，如何運用IT技術進行流程再造，達到提昇客戶服務及降低公司成本的目標。同時讓壽險業瞭解流程再造後的發展影響與幫助，並從實際個案的探討規劃流程再造的策略藍圖，提出個案公司流程再造的過程，包括原有作業所遭遇的瓶頸、流程再造的方式與新增功能，及流程再造後效益的呈現等。 個案公司進行流程再造的範圍在壽險行政與客戶服務作業，先以通過標準認證的「壽險行政與客戶服務作業流程」做基礎，主要是運用IT科技做為流程再造的工具，進行以下各項流程再造： 一、架設旅行險B2B及B2C、機場櫃檯B2B、團險B2B、學保B2B、銀行ATM連 線B2C網際網路作業平台，使用電子流程提高生產力及節省行政成 本。 二、建置客戶關係管理系統，強化客戶服務所需資料分析與管理資訊。達 成提昇客戶滿意度及客戶關係管理目標。 三、建置「影像處理與自動發單作業」系統，以壽險檔案電子化替代傳統 實體檔案。 流程再造的成功與否？全賴效益的呈現。效益的衡量需建立策略性績效評估制度，策略性績效評估制度為包括財務(定量)指標及非財務 (定性)指標，可以從財務、顧客、流程及創新四大構面來衡量，並訂定衡量績效指標。而個案公司流程再造的成功關鍵，主要在於企業文化的樹立與決策高層的支持，以及再造團隊的堅持與決心。 流程再造也是企業的「藍海策略」，在金融服務業的創新過程中，如何讓消費者（客戶）得到最大價值，讓客戶得到超出預期的差異化服務，這就是服務創新，亦是服務的流程再造。而運用IT科技進行流程再造，是達成目標最快最有效率的捷徑。 / Abstract The life insurance industry has been through two times of financial revolutions and move towards liberalization and internationalization. Besides, changes in regulation brings in financial integration and financial institutions now face challenges from financial holding companies, mergers and acquisitions, and product innovation, cross selling, and so on. In the matter described, the life insurance industry urgently uses the IT technology to exercise business process reengineering（BPR）to create the new niche. This paper, in a case-study view, discusses how the life insurance company can use BPR to promote customer service and reduce the company cost under the intensive financial competition environment. It will also help the life insurance industry understand the effects of BPR, discusses the strategy of BPR. The paper will describes how a life insurance company in Taiwan implement BPR including the difficulties met in the beginning, the new functions, and the benefits after implementing BPR. The studied company applies BPR to the life insurance administration function and the customer service function. The BPR is based on the standard authentication of these two functions and then mainly makes the IT technology to set up the Internet work platform. It works in B2B and B2C of the traveling insurance, B2B of counter checking in the airport, the group insurance , the students’ group insurance, and the bank’s ATM. In this way, it enhances the productivity, saves the administrative cost, and achieves the customer relations management （CRM）goal. How do we know whether BPR work or not? We have to do cost-benefit analysis. The evaluation must establish the strategy achievements appraisal system which includes the finance (quantitative) index and the non- finance (qualitative) index. There are four aspects to measure: finance, customer, process, and innovation. The studied company’s success lies in the enterprise culture and manager’s support. BPR, which is implemented with IT technology to create core competition, also is the blue ocean of the enterprise. The innovation in the financial services industry is how to let the consumer (customer) obtain the greatest value. Employing IT technology to implement BPR is the way to go.

台灣資訊科技產業發展迅速，目前已在國際中居重要地位，不論在IC封裝、測試、TFT- LCD 與光碟機的表現都是數一數二。也同時是筆記型電腦、電腦主機板、伺服器等產值全球第一的國家。然而在此亮麗的成績背後，台灣電子資訊業雖有完整的垂直分工模式與產業聚落，也累積了許多專業技術。但廠商為了擴大下單，持續壓低代工價格，導致獲利一路下滑，無法脫離「紅海競爭」。 本研究探討台灣資訊科技產業代工廠目前的競爭優勢，以5家台灣IT廠商作為個案研究對象，評估可行之未來發展策略，以脫離價格競爭的紅海。研究問題如下： 一、台灣資訊科技產業廠商目前擁有哪些競爭優勢？面臨哪些困難？ 二、代工廠商如何在「紅海競爭」中維持領導優勢且持續成長？ 研究發現，台灣代工廠商擁有健全的產業供應鏈與全球佈局、優秀的研發能力與人才，最重要的是具有很高的成本優勢，且生產製造效率很高。然而面臨產業競爭度高導致的殺價競爭、利潤降低的困難，規模雖然坐大，卻稀釋了核心資源的足夠深度。而代工廠商發展品牌不易，需在通路出口的投資和關鍵零件/組件的掌控多努力。 研究建議，若代工廠商選擇發展品牌，就需強化國際行銷並有長久投入資源的決心。若繼續投入代工，則建議下列三個策略：a.市場滲透策略：提高協同設計的比例，增加產品開發、設計流程的速度，從OEM、ODM走向 JDM(Joint Design Manufacturing)，也可更進一步整合客戶需求，提供多樣化的加值服務，並且強化全球運籌之能力，以就近支援與服務。 b. 多角化營運：憑藉著台灣廠商的研發能力與豐富的代工經驗，拓展代工產品項目，如3C、資訊家電等輕薄短小的產品，或是軍用、醫療用電子產品等。 c. 產品/服務發展策略：藉由提升研發能力、製造技術與提供全面性服務，增加與品牌廠商的合作關係。 / With its fast growth rate and well-developed infrastructure, Taiwan's IT (Information Technology) Industry holds a key position in the world. Taiwan is well known for its global leadership position in the shipments of notebook computer, desktop computer, server and mother board, but it is perhaps less recognized for its top global ranking in the production of TFT LCD displays, input devices, and IC packaging and testing. Although Taiwan's IT Industry takes advantage of vertically integrated supply chains, years of technical experience, and manufacturing scale of economies, it is not able to differentiate itself from "Red Sea" competition and is subject to continued pricing pressure and decreasing margins. This study will explore the existing Taiwanese OEM/ODM’s competitive advantage through surveys and interviews of 5 vendors and will evaluate and develop any possible solutions or strategies for future growth and avoid from "Red Sea" pricing competition. The following questions will be addressed: 1. What are the competitive advantages of Taiwan's IT companies? What are their challenges? 2. How can these companies sustain their competitive advantage and continue to grow in the "Red Sea"? Accordance with the study finding, Taiwan's IT Industry established a very healthy supply chain integration. Well-trained R&D talent, highly efficient and productive manufacturing process management, and cost-driven mindsets are in place. Nevertheless, every OEM/ODM company is faced with huge margin pressure which started when the whole industry fell into a pricing cut situation. While production volumes have increased through growth and industry consolidation, it also diluted the depth of their core competence and resources. There are difficulties for OEM/ODM to develop their own brand business, not only huge investment on product development and marketing promotion but also impact to the relationship with existing customers. OEM/ODM must strengthen international marketing capability as well as channel sales strategy as a long-term investment if they want to move toward own brand business. If they chose to continue moving forward OEM/ODM business, there are three recommended strategies, which are offered in accordance with the study. 1, Penetration – Move to JDM (Joint Design Manufacturing), alliance or partner with customers in new product development, speed up products design processes, increase manufacturability, provide integrated and value added service from production all the way up to the new product stage. 2, Diversification – Leverage the existing scale, experience and capability to move into new markets such as 3C, medical or military products…etc. 3, Product and service developments – Continue to develop core competences, key components strategy investment, processes innovation, W/W production and logistics management, after purchased services and RMA…etc, offer total solution to enhance the partnership with branding company.

目前國人出國觀光的方式，多數仍是偏向選擇團體旅遊的方式，從出國到回國能有全程的服務，價格比自助旅遊更划算，不需獨自面對陌生的異地環境，又不需要費神安排行程。旅行業中團體的作業是一種整體的作業組合，其最主要的目標，就是要透過完整的團體作業系統而達到公司產品過程之標準化，提高產量並保障團體旅遊之品質與安全，最終目的是利用從中的服務收取報酬，以維持旅行社的獲利及營運。 以本研究個案之綜合旅行社為例，所服務Out-bound的團體旅遊客人，每年超過30萬人次，該企業龐大的組織規模若無最及時的管理平台，將會存在著多方的管理問題及層出不窮的做業疏忽。以往無精確的數據足以供給管理者作決策時的依據，管理者往往僅能依其多年來的經驗值或結果論來判斷做決策，缺乏科學的依據。本研究探討該企業如何運用資訊科技來改造企業管理架構，如員工的績效管理、供應商的管理、客戶資料的管理及錯綜複雜的作業流程中諸多不良的作業模式，建立起資訊及時化、零落差的管理平台來供給管理者在做策略時有最準確的資訊，發揮最大的人力績效來創造最大綜效，進而提高企業本身的核心價值，才能做到產業的領導品牌，並比較管理架構改造前後的效益，以實證成效。