供應鏈風險監控-以財務報表資料分析為例

Abstract

近幾年來，全球經濟危機、天災的發生頻率越來越高連帶使得全球化的供應鏈面臨高度衝擊，如:美國封港事件、四川地震、泰國水災等都使供應鏈突然面臨中斷的衝擊，過去對供應鏈管理的方式也因中斷風險發生機率提高而面臨挑戰。企業也不斷修正供應鏈管理的方式，因為在今日只有效率、需求導向及透明化的供應鏈已經無法快速反應無預警的中斷事件，因此供應鏈需具備更多的能力來協助供應鏈管理者進行決策。本研究首先回顧各產業、學術對風險管理的辨識、程序和評估方法並特別針對供應鏈中斷型風險彙整出特定風險之消弭策略，進而透過相關個案了解消弭策略該如何應用於供應鏈的設計，最後以財務分析觀點發展出監控塞貨風險的指標並估計其成效。

Global economic crises and natural disasters are now happening with increasing frequency and have destructive impact on the global supply chains. For example, the Lockout of United States Coast Port, the Sichuan earthquake, and the Thailand floods caused the interruption of the supply chains. The ways of managing the supply chain before have been challenged by the increasing frequency of interruptions. Enterprises have tried to modify the way of managing supply chain risks. However, the information transparency, demand orientation, and efficient service are not sufficient to manage unanticipated interruptions in supply chain. This research surveys the method for identifying and evaluating the interruptions from industrial and academic domains. Also, this research summarizes several cases and strategies in mitigating the interruptions. Eventually, this research develops several indexes for monitoring and tracing the channel stuffing in a supply chain from financial viewpoint.