企業流程是企業營運核心，也是創造企業競爭力之關鍵因素。本論文以個案公司現行願景為基礎，植基於會計交易循環之基礎架構，參考Tsaih.et al. (2004)企業整體資訊有機體模式之分析架構，重現並分析個案公司之現行關鍵營運流程。本研究首先透過系統化分析企業個體對內、對外之資訊流聯絡管道及接觸點，辨認並評估個案公司之關鍵流程與其資訊流的流暢度。接著以前述分析結果作為辨識及改善企業作業流程之基礎，作成相關流程改善建議及績效評估參考指標。最後，結合PWIO分析結果與平衡計分卡觀念，提供個案公司建議性策略地圖，以作為評估及管理未來績效之基礎。 本論文發現，個案公司之現有流程並無法有效達成現行願景。因此，我們運用PWIO分析模式及主要作業流程關聯圖呈現個案公司在銷售及收款循環、採購及付款循環、配送作業等流程運作效率上可以改善之處。此外，依據分析所示流程目標並透過平衡計分卡概念，建立其流程績效指標。最後，發展個案公司之策略地圖，呈現個案公司在現有願景下，財務、顧客、內部流程及學習與成長四大構面之因果關係，以作為個案公司未來評估及管理其策略性成果之架構。 / The business processes are central to a company’s operation and competitive advantages. Based on the analytical framework proposed by Tsaih et.al. (2004), and an application of accounting transaction cycle approach, this thesis investigates the key business processes of a hyper-mart in Taiwan. The major objectives of this paper are three-fold. Relied on the existing vision of the firm under studied, this thesis first restores and analyzes its core operation by identifying the practices of the contact point and information channel underlying the key business processes. The related suggestions on process improvement are then discussed and proposed based on the analyses from the previous step. Finally, a proposed strategy map will be developed to serve as the basis of evaluation and management of the strategic performance in the future. The research results indicate that the operation processes currently employed by the case firm cannot meet its vision effectively. Through the chart describing the practices of contact point and information channel, the smoothness of the key processes and the corresponding process improvements were suggested. In addition, through an integration of goals derived from process practices with the balanced scorecard concept, performance measures help achieve the goals of processes are developed accordingly. A strategy map delineating the casual-effect relationship between the Financial, Customer, Process as well as Learning and Innovation perspectives and the performance indicators is also provided. The managerial implications of such framework are discussed.

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大幅進步，以及全球化及自由化下瞬息多變的競爭環境，經營者除了關注企業內部的議題外，亦需了解全球經濟發展趨勢與產業脈動，在競爭者與客戶回應之前，提出有效對策因應，如此才能在激烈的競爭中存續與發展，維持競爭力及提升經營績效。因此，現今企業勝出的核心關鍵不再單純依賴規模與效率，而是如何發揮創意，找出新的競爭定位，並藉助資訊快速運算及不斷增強的商業智慧功能來改善企業本身的經營條件，甚或尋求新的商業模式。 個案公司是一家電子零組件製造與銷售公司，主要產銷連接器、軟性排線及線材組件。和大多數公司一樣，個案公司目前正面臨全球化競爭帶來的挑戰。處於原物料及人力成本持續上漲的壓力，以及面對客戶少量多樣客製化的產品需求與愈趨繁複的出貨要求下，個案公司之產品毛利愈來愈低。為解決這些經營上的問題，個案公司期待運用ERP資訊系統客製「商品計價作業」來反映成本上漲對產品報價的變動，並藉此快速且適度反應到對客戶的報價上，以期提升經營彈性，因應市場變化。 本研究從個案公司為了因應市場變化而建置資訊系統，以期快速且正確的反映產品報價的需求出發，首先針對個案公司，應用企業流程資訊有機體(Process-Wide Information Organism, PWIO)分析模式，重現及檢視個案公司銷售流程，並結合時間導向的作業基礎成本制求算出客戶最終毛利，據此重分類客戶屬性，並提出對應之銷售策略及對資訊系統需求之反思與建議。 關鍵字：企業流程資訊分析模式、顧客利潤分析、時間導向作業基礎成本制度 / Information technology and manufacturing techniques are greatly improved by days. The globalization and liberalization make industrial competition fierce and ever-changing. Under such circumstances, the company managements can not only focus on internal topics but should observe the global economic development trend and also the commercial and industrial variety. They should put forward solution strategies to deal with the responses of competitors and requests of customers. Only then can they keep competition power and enhance the operation profit to continue sustainable operation and development in the sharp competition. Therefore the key success factor today is not to depend on operation scale and efficiency only but to bring creativeness into full play to find the competition advantage of the company. In addition, they should improve management conditions by means of rapid information operation and ever-growing business intelligent features or to create new business model. A case company is a component manufacturing and sales company. Its main products are connectors, flexible flat cable and wire harness. Facing the severe global competition as the others, the company is challenged by margin issue due to increasing cost of raw material and labor, customized products requests with high-mix/ low-volume. To conquer this business issue, the case company plans to utilize ERP to build up the “Product Pricing Program” to re engineer the pricing methodology by reflecting the increased cost in the quotations to customers. The pricing process can enhance the operation efficiency to respond to the variety market changes. To deal with the market changes, the case study is aimed to establish effective information system for the purpose of responding rapidly and precisely to pricing decision. The research reviews and inspects the sales flow of the case company by Process-Wide Information Organism (PWIO). It also combines the time-oriented activity base costing (ABC) to forecast the final gross profit of customers. Based on this, the case company could re-categorize the customer segmentation and put forward related sales strategy and enhancement on the demand of information system. Key words: Process-Wide Information Organism (PWIO); Customer profitability analysis; Time-Driven Activity-Based Costing

運動產業之品牌銷售公司，產品須配合四季推出，生命週期短且汰換率高，此外擴張產品策略到休閒服飾，也因此面臨休閒服飾國際品牌紛紛進入之衝擊及流行趨勢挑戰。在高度競爭的運動產業中，消費者的購買行為強烈受到品牌認知影響，品牌建構成為產品差異化的重要關鍵。業者為了提昇業績成長和提高市佔率，如何有效地將有限的行銷資金投資於品牌之建構，成為重要的管理議題。藉由在人潮聚集的主要商圈投資經銷商或自營的銷售店點，開設品牌形象專賣店，是業者達成業績成長的主要策略之一。在快速投資的過程中如何提升採購效率，降低開店成本，以達到盈餘成長，攸關業者的生存發展。因此，開設銷售店點之營運流程，也成為成本控制的重要關鍵流程，藉以在精簡的人事組織中持續簡化流程，增加營運效率，確保服務品質，降低成本，提高企業競爭力。 本研究首先運用企業流程資訊有機體( PWIO)模式分析個案公司開設銷售店點交易循環的營運流程，透過分析作業流程對內、對外之資訊聯絡管道和接觸點，以實作表詳實描述各項作業的原貌。根據PWIO分析結果，辨識出個案公司管理議題缺失，針對各項作業提出具體的流程改進建議，另一方面在實作表中建立各該流程的目標，並提出具體衡量各作業流程的績效衡量指標。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並描繪策略地圖，提供個案公司持續改善流程的績效管理架構基礎，以實現公司願景。 / The products of the sports brand companies need to be launched seasonally. The life cycle of sports products is short. The market strategy has expanded beyond active users to encompass the leisurewear market which makes the sports industry encounter not only the threat of international leisurewear’s brand but also the challenge of fashion trend. Facing such sharp competition, branding has become a key success factor for differentiation. As consumers are strongly affected by brand images, in order to increase both sales and market share, it is essential to allocate marketing resources effectively to brand building activities. By contributing brand-specific fixtures and signage to franchised stores or direct retail stores in shopper-populated districts, running branded stores has become the main sales growth strategies. In the course of fast investment, how to enhance the efficiency of purchase and how to lower the cost of setting up shops to achieve earning growth become the key to growth. Therefore, the business process of setting up retail shops becomes critical to cost control. In short, the key factors to success lies in how to reengineer the business process in simplified organization, in order to improve performance efficiency, to ensure service quality, to lower cost for the purpose of strengthen industry competition power. This study attempts to analyze the information flow underlying the business process of setting up retail shop for a subsidiary of an international sports brand in Taiwan. Based on the PWIO approach, the operation process was restored and descried in the business table by identifying the practice of contact point (CP) and information channel(IC). The related suggestions to improve management gaps of this process are proposed according to the PWIO analysis. The practices table exploring also help to set up the objectives and concreted performance measures to enhance the value adding degree of this strategic business process. A proposed balanced scorecard and strategy map are developed to serve as the management framework of evaluation and management of the strategic performance to assuring sustained process improvement. Company vision will be achieved through the business process reengineering.

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.