中國經濟崛起後，台灣製造業者面臨比以往更激烈的競爭，急需提升自身能力，為了能有效對抗複雜、變化快速的環境，企業應從既有的競爭優勢建立和延伸，而台灣的經濟自由以及完善的製造業產能，是製造業競爭力提升的關鍵。在產能規劃時容易因為客戶影響而產生產能平滑化議題，其中以季節性產品製造商為最，且現今產品生命週期縮短及客戶喜好改變快速，導致市場不確定性提高，企業的產能運用越來越容易受客戶需求之影響，因此了解既有客戶資訊並將其納入產能平滑化策略之考量因素，是現今台灣季節性產品製造商發展優勢的重要議題。然而目前客戶分析之應用大多在銷售領域，結合產能規劃策略的研究及個案都相當不足，若能建立兩者結合之研究分析及個案討論，會更有助於未來提升台灣製造業競爭力之研究，因此本研究探討客戶分析對產能平滑化策略之影響。 本研究利用個案研究法分析世界第四大冷氣壓縮機製造商－瑞智精密公司，探討其如何在2011年至2014年期間將客戶分析導入產能規劃策略，並透過內部銷售數據、瑞智專業顧問訪談以及第三機構之研究/學術資料三個資料來源進行三角檢定，評估其在淡季時是否有助增加銷售量；旺季時是否可以增加產量或是發展其他產能分配策略。 本研究以實務資料驗證結合客戶分析之產能平滑化策略是否具備實質效益，研究發現導入客戶分析之產能平滑化策略確實縮小了淡旺季差異，也可發展出客戶評價機制方案進行旺季產能分配策略，而將客戶分析和客戶評價機制導入產能規劃步驟，可以讓客戶資訊從銷售部門流通至生產部門，化解兩者之間目標不同的衝突，使企業內部能更有效率地溝通合作，迅速反應客戶需求創造競爭力。 / After the rising of economy in China, the manufacturers in Taiwan are facing fierce horizontal competition. In order to secure their leading position and competitiveness in the market, Taiwanese manufacturers have to enhance and develop their current competitive advantages to further respond to the complicated and volatile economic environment quickly. Priority should be given to enhance the capacity planning as the economic freedom and sufficient manufacturing capacity are two main factors making the manufacturers to be competitive and successful in Taiwan. However, the capacity planning is easily influenced by the customers, which caused an issue called “Production Smoothing”. The problem is obvious and complicated for those seasonal product manufacturers. Moreover, the shorter product lifecycle and rapidly changing customer preferences contribute to the uncertainty in the market. As a result, the capacity planning is now more susceptible to be affected by customers’ needs. That is why it is very critical for the manufacturers to understand their customers’ needs and further to consider the needs in their company’s capacity plans. However, the current case study of customer analysis usually focuses on the field of marketing instead of on the capacity planning. It would be great if we could combine the capacity planning and marketing to the case discussion and analysis, further to help develop the research on the competitiveness of Taiwanese manufacturers. Therefore, the object of this article is to analyze how the customer analysis can bring an impact to the company’s capacity smoothing strategy. This case study is to analyze Rechi Precision Company, the world's fourth largest air conditioner compressor manufacturers, discussing how they take customer analysis into consideration when they develop the capacity strategy from 2011 to 2014. By analyzing internal sales data, interviewing with the internal consultants in Rechi, and referring research from the third institutions, we access whether the combination of customer analysis and capacity planning could help increase the sales during the low season and increase the capacity or develop other capacity allocation strategy during the peak season. According to the research results, the combination can decrease sales difference between the peak season and the low season. It can also help develop customer evaluation mechanism to determine capacity allocation. In addition, in order to respond to customers’ needs quickly, the manufacturers should integrate customer analysis and customer evaluation mechanism into capacity planning steps, which can soften the conflicts between the sales and production department. All of these efforts could make the whole company communicate and cooperate with each other more efficient.

1970年代以前硬體資源昂貴，是硬體投資導向的年代，程式設計視為一種藝術。1970年代因電腦程式愈來愈多，維護愈來愈困難，發生了所謂「軟體危機」。因應「軟體危機」，促使軟體工程領域快速發展，有效地改善了資訊系統開發及維護之效率。由於硬體技術之發展遠超過軟體技術之突破，造成兩者之間技術差距的擴大，也形成軟體導向投資時代的來臨。再者企業面臨的經營環境變動愈來愈快速，競爭愈來愈激烈，如何運用資訊科技來提昇其競爭能力一直是企業經營者關注的焦點。由於企業資訊系統之投資金額愈來愈龐大，資訊系統能為企業帶來那些效益呢？其效益又應如何評估？一直受到企業高階主管的關切，也促成本研究的動機。 　　本研究主要目的是設計一套理性且有效的管理資訊系統評估控制機制，在管理資訊系統生命週期的不同階段，皆能提供一整體的評估控制環境，確保發展中及已正式作業的管理資訊系統皆能符合組織的目標，使管理資訊系統的功能能更有效的發揮。 　　探討過去有關資訊效益評估之文獻，一般的資訊效益評估方法較偏重於事後評估或間接評估（如使用者滿意度法）。本研究設計了一套新的資訊系統效益評估方法─逐項列舉法，可配合不同資訊系統發展理論和不同發展階段的資訊系統來評估其效益。 　　企業為了達成其生存，成長及獲利的目標，必須因應外界環境的變化，掌握機會，避開威脅，結合本身的條件，擬定策略，在策略指導下，制定功能政策及劃分組織，這一切的作為，為了就是要達成企業的目標。為了達成組織目標，配合策略指導，應該採取哪些作為和工作，這些作為和工作在本研究即稱為組織作業體系。逐項列舉法即以組織作業體系與資訊系統功能（產出）來建立一個評估控制環境，透過理性的評估，以促使資訊系統功能（產出）與組織作業體系之符合度愈來愈高，來提昇資訊系統效益的一種評估機制。逐項列舉法實際運作時，寸提供不同發展階段（整體規劃、分析設計及正式作業）的資訊系統，進行資訊系統效益之評估控制。逐項列舉法透過製作一系列的資訊系統功能（產出）與組織作業體系關聯資料，做為使用部門與資訊部門效益評估、溝通及驗收的基礎。逐項列舉法雖然需處理大量的關聯資料，但因為關聯式資料庫技術日趨成熟，可應用來處理繁瑣的資料，提高了逐項列舉法的實用性。 　　本研究以一家中大型且已實施電腦化多年的企業來做個案分析。透過個案分析的過程及其結果，發現逐項列舉法在資訊系統不同的發展階段，都能有效的促進使用部門與資訊部門之間的溝通，互相瞭解在資訊系統發展及運作過程中，使用部門應負資訊系統效益之責；資訊部門應負資訊系統效率之責。透過逐項列舉法建立的評估控制環境，能有效地評估檢討組織作業體系是由哪些資訊系統功能（產出）來達成，其效益如何？效益不佳之原因在哪裡？該如何改善？哪些組織作業體系尚未運用資訊科技，是否能運用資訊科技來提高作業效率？從另一個角度，亦能有效地評估檢討資訊系統功能（產出）是為了滿足組織作業體系之哪一項工作，其效益如何？效益不佳之原因在哪裡？該如何改善？哪些資訊系統功能（產出）無明確的欲滿足之組織作業體系之工作項目？這些資訊系統作業是否應予停止投入資源或該如何改善？當目標、策略隨環境調整，導致組織作業體系的改變，對於現有資訊帶來怎樣的衝擊？這些問題都可透過逐項列舉法的運作，提供明確的方向及做法。

學術研究機構向來是科技創新的主要動力來源，許多與人類生活息息相關的發明多半來自於學術研究機構此一孕育創新的搖籃。此外，一個國家的學術研究能量往往也反映了該國的技術能力與競爭力，因此世界各國無不投注大量資源於大專院校及研究機構，期望除了學術產出之外，亦能將原始的創新概念透過研發活動轉化為智慧財產，並進一步將其商業化，滿足市場需求，實現知識之最大價值。 我國之學術研究能量並不落於美、歐、日等主要技術領先國之後，從我國政府投注於學術研發活動之經費、歷年發表於SCI、EI等期刊論文以及取得美國專利之數量等科技發展成果指標便可說明此點，然我國於1999年通過與美國拜杜法案意義相當之科技基本法至今已滿九年，各學研機構之專利申請量雖有成長之勢，然而2007年實際之智慧財產權收益卻僅佔研發總投入費用的0.87%；2005年全國技術貿易額收支比僅達0.23，與美、日、英等國相較，實可謂差強人意，顯見我國在研發成果商業化上已面臨一定瓶頸。 在知識大爆炸方興未艾的二十一世紀，可以預見的是將有越來越多的研發成果持續產出，學研機構花費於取得並維護智慧財產之費用亦將持續提高，如何在產出的眾多研發成果及專利中，篩選出真正有商業化潛力之標的，以將有限的人力、時間、資金等資源投注於其上並轉化為實質的經濟效益，將是學研機構進行研發成果商業化時的重要課題；此外，在學研機構法人化之潮流下，若未來大學等學研單位須自行負擔大部份資金之籌措時，此一評估機制將更顯重要。另，在資訊高度不對稱的情況下，技術需求方難以辨認技術供給方之技術是否為適合之交易標的，因此若能建立一套商業化可行性評估機制，亦能使雙方間之資訊交流更為順暢，促進技術之移轉與商業化。 因此，本研究嘗試提出一研發成果商業化可行性評估機制，以供學研機構進行內部評估，使國內「悶住」的研發能量得以透過有效的評估機制而活化。又，由於不同科技領域所適用之商業化可行性評估方式將有所差異，而生物科技領域為二十一世紀科技發展中之重要領域，且列為政府政策下的重點發展產業之一，加以作者本身之相關學經歷背景，是以本研究選擇生物科技領域研發成果為討論之重點。 本研究分別從5W的角度來探討研發成果商業化可行性之評估機制，分別是進行商業化可行性評估之目的(Why)、進行商業化可行性評估之時點(When)、商業化可行性評估之執行者(Who)、評估所需資訊之取得(How)以及進行商業化可行性評估時所需考量之因素(What)，最後建立一研發成果商業化可行性評估機制，作為本研究之核心概念以及後續個案探討之依據。 此外，本研究針對研發成果商業化可行性評估之各項構面進行介紹，並提出學研機構於進行評估時在各構面應考量之重要項目與問題。依所建立之評估機制與架構流程，將評估構面分為技術、智慧財產、市場、法規與財務五大構面，並以技術與智慧財產構面為探討之重點。 由於本研究之研究對象為學術研究機構，且以生物科技領域為重心，故由大專院校、基礎研究機構及應用研究機構中各挑選一具代表性之單位作為個案研究對象，分別為國立陽明大學、中央研究院以及財團法人工業技術研究院，透過與各機構之研發成果管理專責單位進行訪談，深入了解其運作機制與現況，以期綜覽各類型學研機構之研發成果商業化可行性評估機制，並得出研究發現及建議。 根據個案研究之發現，本研究對於國內學研機構之整體建議，主要包括：研發成果商業化可行性評估機制應依機構之目的、性質、智財管理現況加以擬定；研發成果商業化可行性評估之構面應配合研發成果之性質及開發階段而設定，並以技術構面為基礎，智財構面為樞紐連結市場與法規構面之評估，最後以財務構面進行統合；而學研機構若欲採外部審查方式執行評估工作，須考量可能之缺失；此外，研發成果商業化可行性之評估應由具備跨領域能力之團隊加以執行，並應使具備產業經驗與市場背景之人員有一定程度之涉入；再者，生物科技領域研發成果因其本質上之特殊性，故於進行商業化可行性評估時，有諸多因素需加以考量；最後，政府可主動協助建立專業之機構或團隊，提供學研機構進行研發成果商業化可行性評估甚至後續之技術行銷服務，以有效符合規模經濟、範疇經濟與專業、客觀之考量。 / Academic and research institutes are the origins of technology innovation. Many of the significant inventions were devised in these cradles of innovation. Academic and research power can often indicates the technology capability and competency of a nation. Every government invests vast resources to universities and research institutes in order not only to make academic publication but also to realize the maximum value of the knowledge through converting the innovative ideas into intellectual properties (IP) and further commercializing the R&D achievements to meet the market needs. The academic researches in Taiwan can compete with the technological leading countries such as the U.S, Japan, and E.U. countries, in terms of some science and technology indicators like R & D expenditure, SCI / EI publications, and the number of U.S. patent granted. Nevertheless, the actual revenue generated by IP in 2007 was only account for 0.87% of the total R&D input and the coverage ratio of technology balance of payments was only 0.23 in 2005. The fact indicates that there were some barriers on the path of R&D commercialization in Taiwan. In the 21st century of knowledge explosion, it is predictable that more and more R&D achievements will be generated from academic institutes and the expenses devoted to the acquisition and protection of IP will keep rising. Therefore, it will become a critical issue in academic institutes to sieve out the targets of the higher commercial potential from numerous R&D results and patents so as to concentrate the time, human and financial resources on those targets for its further commercialization. Moreover, under the highly asymmetrical information situation during the technology trading, technology buyers have difficulty in identifying whether the technology is a suitable trading target or not. A well-established feasibility evaluation mechanism will also stimulate the interflow of information and promote the technology transfer and commercialization. Accordingly, this thesis will try to establish a feasibility evaluation mechanism (FEM) for commercialization of R&D achievements in academic institutes in order to activate the stuffy R&D energy in Taiwan. Biotechnology is one of the most important fields of technology in the 21st century and thus be the main concern of the discussion of this thesis. This thesis will investigate the feasibility evaluation mechanism for commercialization of R&D achievements on a “5W” basis, including the purposes of evaluation (why), the time of evaluation (when), the executives of evaluation (who), the information needed in the evaluation process (how), and the factors that should be taken into consideration in the evaluation process (what). Accordingly, a feasibility evaluation mechanism for commercialization of R&D achievements will be established as the central concept of this study and as the ground of follow-up case analysis. In addition, each aspects of feasibility evaluation as well as the significant issues and questions of each aspect will be illustrated in this study. According to the feasibility evaluation mechanism and framework established in this study, there are five main evaluation aspects including the technical aspect, intellectual property aspect, market aspect, legal aspect, and financial aspect. The main subjects of this study were the academic institutes in biotechnology field in Taiwan, the National Yang-Ming University, the Academia Sinica, and the Industrial Technology Research Institute (ITRI). These institutes are chosen as the subjects of case study standing respectively for the higher education institute, basic research institute, and the applied research institute. By way of interviewing the personnel of R&D achievements and IPR management department in the institutes in question, the feasibility evaluation mechanism implemented by different types of academic institutes was investigated to delineate the key findings, followed up with some practical advices. The overall advices proposed by this study for the academic institutes in Taiwan were summarized as follows: (1) The feasibility evaluation mechanism for commercialization of R&D achievements should be devised in accordance with the purpose, the nature, and the IP management status of each institute. (2) The feasibility evaluation should be set to match up the development stage of the R&D achievements and take the technical aspect as the groundwork, IP aspect as the pivot connecting to the market and legal aspect, and the financial aspect as an integrated result. (3) Evaluation executed by external parties may be of some defects that should be taken into consideration. (4) The feasibility evaluation for R&D commercialization should be executed by multi-disciplinary team and the industry-experienced or market personnel should as well participate in the evaluation process. (5) Due to the characteristics of biotechnology, many special factors should be involved in the evaluation process. (6) The government may actively assist in setting up a professional organization or team to provide feasibility evaluation and even the further technology marketing services to meet the consideration of economies of scale/ scope, specialty, and objectivity.

當前我國各級政府財政因窘、公共建設財源短缺，地方期盼興建捷運建設，惟捷運建設成本高昂，國家發展委員會參考美國租稅增額財源機制（Tax Increment Financing, TIF）制度核定「跨域加值公共建設財務規劃方案」，該方案廣泛用於配置捷運建設經費，主要係結合創新財源及「自償率」機制促使地方政府善盡財政努力，改善早期建設外部效益未能內部化的缺點，由中央及地方依自償率共同分擔捷運建設經費。本研究發現中央為減少財政負擔設置自償率門檻作為補助依據，恐造成地方為求計畫核定，將配合中央或自行美化財務參數，導致未來財政上的道德危機，觀之美國爭議個案，發現以未來的租稅增額挹注公共建設時隱含道德危機及財政排擠，相關問題管制措施不足，我國援用美國相關制度時應特別注意其制度上的缺點，然目前國內制度及相關研究尚未就捷運建設營運期之自償性經費提出對應的管考措施。 依財政分權理論，捷運建設自償性經費可按財政總量管制的理念進行管考。本研究分析美國管考機制爭議案例後續處理方式，再歸納愛荷華州管考機制相關作法，發現該州管考措施多元，不僅明訂資訊公開項目，亦限制制度運用範圍，可作為我國管考道德危機及財政排擠問題之參考。然而，美國制度與我國「跨域加值公共建設財務規劃方案」未完全相同，為設計適合我國之管考機制，本研究邀請曾經參與該方案之中央及地方相關人員，以及國內大眾捷運系統學者參與焦點團體座談會及個別訪談，針對現況課題進行深入的探討。經分析訪談意見，發現捷運建設財務規劃現況問題包含中央面臨地方違背財務承諾道德危機，地方則可能出現財政排擠問題，故管考機制應發揮財務預警、資訊透明功能。 本研究建構一套管考機制，以計畫、執行、檢查、改進（Plan-Do-Check-Act）的實施程序進行下列管考措施：（1）審議期間由中央依捷運建設貢獻審議各計畫租稅增額投入建設經費比例，並制定財務監督及輔導原則、資訊公開原則，供地方據以制定相關配合辦法。（2）建設期間中央給予補助前，監督地方檢討非自償性經費執行情形。（3）營運期間由地方主管機關每年向地方公共債務管理委員會提報自償性財源收益績效，中央每5年檢核地方綜合成效。（4）配套措施包含由中央擴充、開放資訊系統供地方及民眾運用，落實財政透明及公共課責，輔助推動管考機制。同時運用彈性獎勵策略，促使地方政府提升財務績效，促使地方自我改善地價評議制度，以充分反映公共建設貢獻，達成外部效益內部化。 / Currently, government is facing financial difficulty on all levels and is short of public funds for public works. Local governments are looking forward to the construction of MRT facilities. However, the costs of these are very high. Referencing the tax increment financing (TIF) system in the U.S., the National Development Council approved the “Project for Cross-Field Value-Adding in Public Works Financial Planning,” which is widely used for the allocation of the MRT construction funds. By combining innovative financial resources and a “self-liquidation ratio” mechanism, local governments are encouraged to make financial efforts to overcome the failure to internalize the external benefits of early construction. Central and local governments share the MRT construction funds based on the self-liquidation ratio. In the present study, we summarized the literature related to self-liquidating public works and found that during the process of reviewing MRT construction plans, in order to reduce the financial burden and increase the self-liquidation ratio of local governments. However, to seek approval for their plans, local governments beautify their financial indicators, resulting in a moral hazard in finance. By analyzing disputes in the U.S., we found that this system implies moral crises and financial exclusion. Control measures on related issues are inadequate. When borrowing related systems from the U.S., the Taiwanese government should pay special attention to their shortcomings. Neither the current domestic system nor related research has proposed appropriate measures to supervise and evaluate self-liquidation funds during MRT construction and operation. According to the theory of fiscal decentralization, self-liquidating funds for MRT construction can be supervised and evaluated as per the framework of growth control quotas. After analyzing subsequent settlements of disputes on supervision and evaluation mechanisms in the U.S. and summarizing practices related to these mechanisms in the state of Iowa, we found that the state has diverse supervision and evaluation measures, which not only clearly stipulate the disclosure of project information, but also set limitations for the scope of applying the system. This can be used as a reference for the Taiwanese government to handle the moral hazard and financial exclusion of the supervision and evaluation system. However, the systems in the U.S. and the “Project for Cross-Field Value-Adding in Public Works Financial Planning” in Taiwan are not entirely the same. To design an appropriate supervision and evaluation system for Taiwan, those who had participated in the development of the plan from central and local governments as well as scholars of the domestic mass transit system were invited for focus group and individual interview. In-depth discussion on current issues was carried out. After analyzing their opinions from the interview, we found that the current situation of financial planning for MRT construction is as follows: the central government is facing the moral hazard that local governments may violate financial commitments and local governments may experience financial exclusion. Thus, the supervision and evaluation system should perform the functions of financial forecasting and information transparency. In this study, we constructed a supervision and evaluation mechanism to implement the following measures through the plan-do-check-act procedure: (1) During the reviewing phase, the central government considers the ratio of tax increment invested into the construction funds for each proposed plan according to the contribution of MRT construction while developing financial supervision and counseling principles and information disclosure principles to serve as a basis for local governments to formulate supporting measures. (2) During the construction phase, prior to granting subsidies, the central government should supervise the review of the implementation of the non-self-liquidating funds by the local governments. (3) During the operation phase, each local authority should report annually to the local Public Debt Administration Committee its earnings from self-liquidating resources and the central government should inspect the overall performances of the local governments every five years. (4) The supporting measures include the central government expanding and opening information systems for local governments and the people, implementing fiscal transparency and public accountability, and prompting the promotion of supervision and evaluation mechanism. Simultaneously, the central government may use flexible incentive strategies to encourage local governments to improve their financial performance and land appraisal systems to reflect fully the contributions of public works and to internalize the external benefits.