金融產業內的競爭愈發激烈，新金融商品雖持續推出，但競爭者間於產品本身的同質性也逐漸趨近，此時對於客戶而言，差異化的服務細節即成為廠商競爭優勢形成的重要關鍵。 提升銀行服務品質的重要環節之一即來自於其內部作業流程上的精進，故之於法人金融業務來說，若能在產品包裝本身之外，透過徵信流程品質的提升，以兼顧其徵信作業的正確性與效率，可達到快速回應客戶需求的能力要求，創造更精緻的差異化，並強化顧客滿意度。 個案公司為國內銀行業主要廠商，其組織規模龐大、各部門分工精細，且對於資訊系統的倚賴度頗深，使徵信流程上難免出現作業繁複拖沓之問題；此外，個案公司法人金融（即企業金融）事業群採徵授信合一制，徵信作業由業務單位發起，輔以眾多支援單位的協同合作，致流程係為一連串人為決策過程所構成，故徵信作業主要權責人員素質的培養亦為影響流程品質的重要因素。 本研究運用Tsaih and Lin（2006）所發展之PWIO（Process-Wide Information Organism）分析方法論，來描述與瞭解個案公司法人金融事業群徵信流程，透過實作表的展開以分析流程，並提出相對應之績效衡量指標與改善建議，作為未來個案公司徵信流程改善之參考，期能因此增進個案公司的徵信流程正確性與效率，進而強化其競爭能力，塑造組織長遠的發展優勢。 / Competition among banks becomes intensive nowadays. While new financial products launched, less differences could be found in products from bank to bank; therefore, the differentiation of detail-oriented services becomes a key factor for keeping competitiveness in the banking industry. One of the main elements for improving the quality of bank services is the amelioration of internal process. As for the corporate finance department in banks, more than product design itself, making credit verification process better, raising operating validity and efficiency would definitely reach their goals for quick response, and also enhance customer satisfaction. The case bank is one of the leading companies in the domestic banking industry. The scale of organization is huge, the divisions of department are meticulous, and the operation process is deeply relied on the information systems. Under such circumstances, the credit verification process of its corporate finance department has become minute and complicated. Furthermore, the business side takes responsibility for the credit verification process. To execute the process, the business side needs supports from other related departments and does a series of decision making based on personal experiences, which means that it is also an influential factor to train the primary personnel well in the credit verification process flow. This study, based on an application of the Process-Wide Information Organism approach (Tsaih and Lin. 2006), describes and interprets the credit verification process of corporate finance department of the bank. For improving the validity and efficiency of the process, this study intends to set targets and evaluation indicators toward the process flow, and provides suggestions at the same time to enhance the long-term competitive advantages of the bank.

合約訴訟管理流程主要目的是在控制及預防公司可能發生訴訟賠償的內部流程；本研究將探討合約訴訟管理流程架構及發展出適於IC設計公司之管理模式。 IC產業是台灣經濟的重要命脈亦是能在國際舞台上佔有一席之地的產業之一，IC 產業具有技術密集、高投資成本、高設備折舊、競爭激烈的產業特性，且各生產階段精細分工，上至晶圓、封裝廠乃至IC設計公司，下至組裝廠、品牌商客戶等，在這緊密合作的供應鏈關係下，合作與競爭不斷產生，在此技術掛帥的環境下，IC設計公司若沒有做好專利、商標等智慧財產權管理並做好合約審核及履行追縱之流程控管的話，IC設計公司將隨時會遭遇第三人主張侵權請求或面臨違約損害賠償之風險，故為維持IC設計公司獲利能力及在全球的競爭力，因此有效之合約訴訟管理流程將更顯其重要性。 　　本研究利用Tsaih and Lin (2006)所發展之PWIO (Process-Wide Information Organism)分析方法論來探索如何系統化地重現與評估管理流程，並以台灣-A個案IC設計公司法務中心的現行之合約訴訟管理流程為研究對象，進行：（1）重現、分析與評估該合約訴訟管理流程；（2）就流程分析結果，討論個案公司改善該合約訴訟管理流程時應重視之議題，並做成高階主管日後評估調整合約訴訟管理策略之參考；（3）發展平衡計分卡之內部流程構面的基礎，進行個案公司法務中心合約訴訟管理流程目標的描述，以及目標達成之績效衡量指標的呈現，讓策略能落實到合約訴訟管理流程，以避免及預防個案公司合約訴訟風險產生。 / The main goal of the Process of Contract Lawsuit Management (POCLM) is the process of a company that can control and prevent from arising protential lawsuit and indemnification. In this research, I will discuss the basic architecture of POCLM and develop a POCLM model applicable to the IC design company. The Integrated Circuit Industry (IC Industry) is essential economic lifeblood in Taiwan. The characteristics of the IC industry include technology-intensive, high investment cost, high equipment depreciation and intensely competitive environment. Every production process is divided into detail parts. Based on the close relationship of Supply Chain, the competition and cooperation is arising constantly. If the IC design company does not manage the intellectual property management efficiently and establish the contract reviewing and tracking process in the technology based environment, the IC design company will face the high risk of lawsuit, claim and indemnification. In order to maintain the profitability and the competitiveness of the IC design company in the world, it is more and more important to lead an effective POCLM model into the IC design company. In this research, I use the research method of PWIO (Process-Wide Information Organism) of Tsaih and Lin (2006) on a contract review process of a legal department of A IC Design Company in Taiwan, to discuss how to rebuild and evaluate the management process systematically. And I will do following studys: (1). Rebuild, analyze and evaluate the POCLM; (2). Upon the study result, provide A Design Company with a improvement suggestion of POCLM and related management issues for its director’s reference on adjusting the strategic in the future; (3). Develop the basic of Internal Business Process Perspective of Balance Scorecard (BSC), describe the goal of POCLM of the legal department of A Design Company and build the performance indicator of the goal achiving for A Design Company by BSC, to implement the strategic into the POCLM and avoid and prevent from arising any contract lawsuit against A Design Company.

採購部門之功能角色從企業中被動及支援者，逐步轉變成為今日具有影響企業策略之決策者。面對激烈的市場競爭，企業轉型時需以策略採購思維著手，將企業與採購策略相互配合方能創造客戶價值，增加企業競爭力。 本研究採取個案研究方法，經由蒐集個案公司及產業相關資料，並與管理階層訪談，瞭解個案公司面臨之管理議題。個案公司為大陸東莞之台資企業，產品為專業五金製品製造。為配合環境變遷面臨轉型，將生產重心由業電腦機殼轉移至大型遊戲機台組裝。遊戲機組裝市場特性為少量多樣與客製化，與原產品工業電腦型態相異，造成過往供應商物料短缺與新供應商開發困難。爾後與個案公司採購部門及相關部門多次深度訪談及焦點訪談，採用PWIO（Process Wide Information Organism）分析方法，詳實描繪企業採購及付款循環流程，將流程拆解成為請購、供應商管理、採購、驗收及應付款項處理作業向下延展至十一項作業功能並展開實作表，再將各作業流程細分為內、外向聯絡管道及接觸點並具體詳實描述。 透過PWIO描述及分析採購作業流程，找出造成個案公司管理議題之採購流程缺失，包含隨機篩選新供應商、新承認供應商直接成為合格供應商、供應商管理策略與企業策略未結合、供應商評鑑缺乏客觀衡量標準、及供應商評鑑作業未與執行面配合。經由產業專家訪談、產業相關資訊之蒐集，及層級分析法(AHP)之應用，針對五項流程缺失給予改善建議方案，包含建立供應商初步媒合流程、配合企業策略設計新供應商評量表、建立新舊供應商分流管理制度、以企業策略著眼設計供應商評鑑表、及加強變革成效，促進新制度落實與執行五面向。以上建議方案可加強企業及採購策略之配合度，透過新舊供應商評鑑與管理篩選適當合作之供應商，將採購流程制度化，進而改善目前採購流程之問題。 / Strategic procurement is crucial to strengthen a company’s core competence in the competition among enterprises. Procurement function has evolved from being supporters to decision makers that can impact the company’s strategies. The main purpose of this research is to improve the procurement process which is related to the case company’s management issues. The case company is a metal case assembly manufacturer located in Dong-guan which has been specialized in Industrial computer products. To increase its share and profit, the company developed new business chances by entering the gaming market that requires high degree of customization and specialization. The switch had caused supplier cooperating and material shortage issues. By focus-group and in-depth interviews with its procurement team members, using PWIO (Process Wide Information Organism) as a description tool to record every single step of the procurement operation process, and finally analyzing all the steps, five crucial gaps are found. The five gaps include the lack of an organized process of new supplier selection, unfair new supplier management process, disconnection between supplier management and company’s strategy, non-objective methods for supplier evaluation, and not executing the evaluation results in practice. By interviews with experts in the industry, questionnaires for procurement members in the case company, and AHP, the research provides five solutions for to improve its procurement operation process. The five solutions include establishing new supplier searching scanning process, designing a new supplier evaluation sheet based on company strategy, practicing a dual management method for original and new suppliers, designing objective evaluation criteria for supplier management, and to strengthening the execution of the evaluation results. The five solutions can improve the procurement operation process, maximize procurement efficiency, and build up core competence while the case company enters the new gaming market.

印刷業的業態可歸類為製造業及服務業二者的綜合體，從客戶接單開始到生產製造出印刷完成品送至客戶端這中間流程的複雜度及變化度，對於個案公司日常營運的管理能力及製程能力都深具考驗。本論文以PWIO模式為架構，個案公司為主體，分析及呈現企業內部流程實作，了解其可強化改善之處，提出具體建議以供個案公司目標修正之參考。本論文同時結合品質成本管理分析與PWIO模式，辨識改善品質成本目標所闗聯之價值流程，以供個案公司未來進行流程改善及設定績效管理，達到目標設定之品質成本結構，以強化個案公司之競爭力，降低成本增加獲利。 本研究針對個案公司，透過PWIO模式及品質成本管理分析之結合應用，所得具體結論及建議包括： 一、就銷售及收款、付款循環而言： 1. 縮短應收帳款與沖帳作業的催帳時間，調整逾齡帳款處置時間與設定停止交易日，避免時間拖延而提高產生壞帳的風險。 2. 建立客戶信用評等機制，降低客戶倒帳風險。 二、生產作業偱環： 3. 排單作業應由印刷廠務純人工作業改為由行政系統改版加入自動篩選建議功能, 以提昇印刷廠務排單的精確度及自動化，增加生產效率。 4. 建立一套庫存管理稽核制度及領料制度，以確保原物料的持續供應，亦可較精確地估算每批印件的生產成本，業務人員在估算價格及利潤時能更精確的掌握。 5. 重新檢討個案公司目前之品檢制度及人力配置，設置廠內品管人員改善廠內生產不良品比率，以減少時常要插單補印壞品數量賠償。 三、品質成本管理： 個案公司之品質成本結構中，內部失敗成本加上外部失敗成本相對於品質成本的比例高於70%，預防成本比例低於10%，可以得知個案公司在品質成本管理上，可加強預防成本及鑑定成本的投資及改善，以降低品質成本。 / Using a case study methodology, this research studies subject company which operates in the printing business that focuses on printings and packing products. Due to the job or customer-tailored, and the artistic characteristics of the printings, the ability of management to deal with the complexity of production process is critical for business success. The research uses PWIO approach to analyze and display the subject company’s operation process, as the basis for improvement suggestions. In addition, a combination of PWIO and concepts of quality cost management, this study is able to form the foundation of future improvement and the framework for performance evaluation and management. In summary, the major conclusions and suggestions found in this study are as follows: 1. Sales aspect: Setting a credit policy for clients in order to control the exposure of credit risk. 2. Payment term: In order to reduce the risk of bad debts, we suggest a more rigid review of accounts receivables turnover rate, overdue accounts, and the allowance for uncollectible accounts 3. Production aspect: 1. We suggest Production schedule should be arranged by automatic system instead of manual operation so as to improve production efficiency and maximize outputs. 2. Establish a stock management system in order to assure the supply of raw materials and compute the production cost more accurately. 3. Review the current human resource deployment and the rules of quality management. We suggest that more QA personnel should be staffed to make sure the consistence of product quality. 4. Quality cost management: The research finds that the ratio of internal and external failure costs to total quality cost is greater than 70% for subject company, while the ratio of prevent cost to total quality cost is less than 10%. A further review of stuffs’ skill and training programs are therefore suggested.

電子零組件廠商面對產品生命週期快速的世代交替與全球化的競爭威脅，除持續進行製程改造降低成本之外，對內進行企業資源整合，對外則與供應商或協力廠商形成策略聯盟，透過關鍵企業流程之管理與改造，以提高營運效能、降低產品與服務成本，並創造企業的優勢競爭能力，以因應客戶全球運籌供貨的要求。 本研究透過企業流程資訊有機體(PWIO)分析模式，針對某電子零組件製造商，以個案研究方式分析個案公司之關鍵流程作業。就PWIO分析結果，本研究除針對各項作業提出具體的流程改進建議與呆滯存貨的分析，並建立各該流程的目標，提出具體衡量各作業流程的績效衡量指標。此外，依據目標與績效衡量指標的因果關係進一步探討個案公司的平衡計分卡與策略地圖，以作為個案公司未來的績效管理架構基礎。 此外，本研究將PWIO模式的作業分析與作業基礎成本制度的作業概念相結合，辨識個案公司的作業中心與作業動因，並以作業對資源的耗用形式為基礎，重新分析產品別與客戶別之成本與利潤。研究結果可以提供個案公司決策者強化成本規劃與控制，以及作為改善產品利潤分析與定價作業的參考。 / Confronting an environment characterized with brisk alternations of product generation and dynamic global competition, continuous improvement in their business processes which leads to lower costs of operation and better alignment of utilization of assets and partnerships is critical for the electronic component manufacturers to survive and grow. With highly effective and efficient business processes, customer satisfaction, core competence and competitive advantages can be built on. By an application of the PWIO approach and targeted at an electronic component manufacturer, this research analyzes three business processes crucial to the subject company. Based on results derived from the PWIO analysis, this research provides suggestions for improvements in both business processes and inventory obsolescence. A new set of process objectives are also developed to be concretely aligned with the related performance measures. In addition, a management framework built on the concepts of Balanced Scorecard and strategy map are offered to the subject company for future application. Furthermore, via linking the practices specified in the PWIO analysis with concepts underlying the activity-based costing, this research identifies the cost drivers facilitating a further understanding on how company’s resources are consumed by individual costumer, product or process. The research findings can assist management of the subject company to have better cost planning and control, more accurate profit analysis and pricing decisions.

隨著資訊科技與生產技術的大幅進步，企業經營環境產生巨大的變動。現代企業經營與過往相比較，除了必須面對全球市場競爭者外，顧客要求也日益提高，企業管理階層面對瞬息萬變的市場，如何利用企業內既有的資訊，迅速回應客戶、決定營運方向及作出對公司有利的管理決策，為管理階層須面對的管理課題。 個案公司為專業五金製造加工廠商，其產品具有產業環境快速變化、市場競爭、產品生命週期短、產品組合少量多樣等特性。公司管理階層面對此種產品特性，對於產品報價及產品成本分析資料有即時之需求，以快速回應客戶。個案公司由於資訊化程度不足，諸多管理資訊並未適當收集，因此無法有效提升管理決策之品質。 為解決個案公司所面臨之問題，需先針對其主要營運流程加以瞭解及分析，故本研究首先透過PWIO流程分析模式，辨認及描述個案公司之企業流程，且透過對作業流程的瞭解及實作分析，以其分析結果作為後續流程改善建議的基礎。由於個案公司並未完整建立產品成本及利潤資訊之蒐集制度，本研究以流程分析結果為基礎，透過對個案公司之資源耗用及成本發生情形進行分析，以瞭解個案公司資源耗用習性，並據以提出成本控制之建議。最後，本研究透過結合ABC制度的觀念，針對個案公司產品別成本資訊之收集與安排進行細部規劃，以供管理階層未來進行產品報價規劃及產品利潤分析之管理基礎，提升企業競爭力。 / The business environment has a great change with developing in information and production technology. Modern enterprises have to compete with global competitors. The request for product and service quality is increased more and more. In this dynamic environment, how management people using the existing information to respond to customers, make the beneficial decisions and decide the future development, is a very important managerial issue. The Company specialized in providing manufacturing service of sheet metal. The product natures of the Company are dynamic alternation of the industry environment, fierce competition, short product life cycle, diversity of products and numerous purchases with low quantities. In facing these circumstances, management have to get the information about price and cost of the products immediately, and respond to customers’ needs as fast as possible. However, the management information of the Company is not properly collected, so it is hard to improve the quality of management decisions. In order to resolve the problems, this research attempts to describe and analyze the activities of critical business processes by adopting the PWIO approach. As a result of PWIO analysis, this research concludes basic information for recommendations of business process and an analysis of obsolescence. In addition, the system for collecting product cost and profit information of the Company is not well established. Based on the result of process analysis, this research try to analyze how the resources are used in past and then provide some suggestions to enhance the cost control of the Company. Finally, this research would provide a detailed planning for management to collect cost information by ABC concept. It would provide profit analysis and be helpful for management to enhance the pricing decision for the Company. Eventually, it will improve business competition ability.