http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/196 2026-04-01T09:46:10Z http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/58262 標題: 高科技製造業機台供應商選用流程之探討; A Study on the Process of Equipment Supplier Selection in High-tech Manufacturers 作者: Guo-Ching Chen; 陳國清 摘要: 本研究主要探討為高科技製造業選用機台供應商的時機為何?以及現行選用流程的可能缺失，並嘗試提供改善的具體措施以求精進。 本研究參考供應鍵管理以及供應商管理的相關理論，針對高科技製造業的特性，分析其供應商選用決策的流程，以及流程中，相關部門（研發單位、製造的技術單位以及採購單位）在現行流程中所扮演的角色，以探討可能發生的缺失。 結果顯示，由於高科技製造業以技術能力為其企業的核心，導致重要供應商選用的決策權，幾乎集中於技術人員之手（含研發人員以及製造的技術人員），缺乏平衡的力量。這樣的現象，導致的缺失有： 一、技術人員在選用供應商的時候，採技術本位，過於重視技術指標而忽略到量產成本的考量。 二、因高科技製造業技術人員與供應商的合作非常頻繁，相互依存的程度高，在分際上稍有疏失，就容易導致弊案的發生。 本研究經探討後，針對現行的供應商使用流程，提出了改善措施，包含：（一）調整各單位的任務、落實共同決策的目標。（二）設定以量產成本為依歸的共同指標。（三）選用適合的採購決策人員。（四）落實精實的供應商管理。 本研究希望藉由改善的供應商使用流程，協助高科技製造業正確且客觀的選擇合適的供應商，為日後的供應鏈管理，以及發展供應錬策略，打下一個良好的基礎。 2014-01-01T00:00:00Z http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/23287 標題: 高科技纖維產品應用廠商外包規則類型的關鍵成功因素探討; Exploring Critical Successful Factors for Outsourcing in the Films of High-tech Fiber 作者: Ming-Tsong Chen; 陳明聰 摘要: 根據文獻回顧及產業實際面的經驗觀察之結果，多數的文獻在探討外包的成功關鍵因素，但鮮少研究外包類型策略型態會影響其成功關鍵因素。再者，從紡織產業中，選擇高科技纖維製品產業較相對電子業與資訊業擁有特殊背景，且此產業在未來屬於具高成長性的產業。故本研究提出在高科技纖維製品的產業中之採取「外包型式」與「外包的成功關鍵因素」此二個因素作為本研究的探討主軸。外包變數又分為外包的動機與目的、外包的形式二構面；其中，關鍵成功因素又分為高階主管支持、雙向密集溝通協調、選擇對的承包商、保護措施、動機明確、策略性規劃、合作關係建立與外包。 從本研究實證發現，不同高科技纖維應用廠商之委外類型對委外的目的了解程度、了解外包商的組織與目的和符合公司願景與規劃具有顯著差異。其中，利益關係(合資)委外活動之類型，與上述三種關鍵成功因素，所獲得的分數最高，代表有密切的合作關係和具有某種程度上的合約關係(持股或合約關係)之委外廠商，越能確保外包的成功性。 再者，在需要技術/專業的活動中，承包商能夠有能力提出解決並了解目的，必免後續在產品面上的爭議(測試或認證)，故此為重要的關鍵因素之一；再者，利益關係(合資)類型中，有共同投資關係的委外活動中，在彼此的需求都具一定程度上了解，才能如此有效率的配合。故此理解需求並解決的成功關鍵因素是可以預期的。 其次，承包商的組織分工能夠詳盡提供委外廠商的解決方案，且能夠了解外包目的，表示能在從事外包活動中，可利用資源是有規模性的，故此為重要的關鍵因素之一；再者，利益關係(合資)類型中，彼此持股或合約關係，在組織的型態或互相合作的目標，都一定相較其他類型來的明確。從敘述統計得知，大部分的廠商為15年以上年資和50以上規模的人力，表示大組織的分工和資源都可讓外包廠商，從委外活動獲得較大的利益。 最後承包商的從事所有委外活動時，根據事務的種類重要性從事委外動作，故採用委外的類型，必將其資源運用在最有效的投資上。故從利益關係(合資)委外活動發現到，從事委外活動規劃時，勢必在此類型的委外活動，一定與願景有極度的高度關聯，且相較於低階活動外包行為時，願景與規劃並非顯得如此的重要。; According to the literature review and the industrial experience, most literature researched the critical success factors analysis of the outsourcing. But there are not enough studies research the success factors analysis of the different types of the outsourcing. Furthermore, compare with the electronics industry, the background of high-tech fiber textile industry is special. In the future, high-tech fiber textile industry will grow up highly. This study researches the type of outsourcing and critical success factors in high-tech textile fiber products. The variables of the outsourcing include motive, goal, and the type of outsourcing. Critical success factors include the support from the director, two-way communication, the right contractor, protection policies, specific motive, the strategic plan, cooperative of the relationship, and outsourcing. According to the experiment, the study found that the companies apply the high-tech fiber will appears different results due to the degree of the understanding of the outsourcing, knowing the organization and the motive of the outside contractors, and the vision and plan of the company. Further, interest relations of the outsourcing activity, joint venture, influenced the outsourcing most. In other words, having the close relationship and contract with the outsourcing company will raise the probability of the success. In addition, with the high technical and professional requirement activities, contractors have to have the ability to propose and solve the problem and the goals. With the high techniques and professional knowledge can avoid the dispute about the products, testing and authentication. Hence, contractors should have the good problem solving ability. Besides, with the interest relations, joint venture, with the same outsourcing activity and knowing each other’s needs will cooperate well. As result, knowing the needs from each other is the one of critical success factors. Second, outsourcing company can obtain the solutions from the contractors with their division of labor. Also, knowing the purpose of the outsourcing, contractor will know the resources is substantial. In addition, interest relation with the cross-holding or contract, the two parties will have the same goal to achieve. From the statistical data, most companies are established over 15 years and have over 50 employees. Hence, the division of labor and resource of big organization will help outsourcing contractor to gain more profit. At last, contract will base on the importance of the outsourcing activities to execute their outsourcing activities. Therefore, company needs to apply the resources to the most worthwhile investment. From the interest relations of the outsourcing activities, when company plans the outsourcing activities, planners need to combine the goal of the company and the outsourcing activities. With the lower level of the outsourcing activities, it is less important to combine the vision and plan of the company. 2011-01-01T00:00:00Z http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/70098 標題: 高尿酸與各類急慢性疾病健保耗用關係探索性之研究; An Exploratory Study of the Relationships Among Hyperuricemia with Acute and Chronic Diseases Health Insurance Expense 作者: Jin-Shuen Chen; 陳金順 摘要: 台灣健保醫療費用逐年增加，但健保保費收入年成長率低於醫療支出年成長率，導致現行健保制度財務危機逐日惡化；如何維持良好的醫療品質，並兼顧醫療成本的控制及醫療資源的合理分配，已成為健康管理層面重要的課題；如何透過有效的病案及疾病管理，來有效率並公平的分配有限的醫療資源是值得探討的議題。 首先本論文提出一管理會計之疾病管理模式平台，相關步驟為「第一步：找出可治癒之單一疾病」、「第二步：確認此單一疾病與其他慢性病之醫療關係」、「第三步：確認此單一疾病與其他主要急、慢性病之財務（醫療成本耗用）之關係」、「第四步：介入性研究或政策制訂」、「第五步：成果及回饋」，以文獻搜尋分析及統計分析方法之研究方法為主，探討「高尿酸血症與慢性疾病」及「高尿酸血症與急性病」健保醫療成本耗費之關係。主要之結果為，首先在第一步中，找出尿酸是可被治癒的疾病，在慢性疾病部分，主要是代謝症候群、糖尿病、心血管疾病，及腎臟疾病；在急性疾病部分，主要是急性感染及意外事故；在第二步中，藉由國內外文獻搜尋，證實尿酸是與各類急、慢性病之發生、惡化具有意義因果關係；在第三步中，本論文透過文獻搜尋、台灣健保資料庫及百萬歸人檔統計分析，證實台灣尿酸疾病費用之支出與其他急、慢性病具有意義之正相關性，更進一步證實高尿酸與意外事故之產生具有意義之正相關性；在第四步中，本文建議尿酸應納入臨床成人常規性健康檢查項目，並及早治癒高尿酸血症，針對高尿酸血症之患者加強交通安全、意外事故預防之教育；在第五步中，提供學界、醫界及政府單位以本論文所提之管理會計之疾病管理模式平台，尋找其他可控制且可治癒之單一疾病，做有效疾病管理 藉由本論文之結果及討論，我們認為透過成本會計之分析配合臨床疾病之病生理因果關係，是可以有效提升醫療品質、促進健康，同時更妥善控制醫療財務成本。; Taiwan’s National Health Insurance (NIH) expenses are increasing yearly, but the annual growth rate of the premium income is lower than that of medical expenditure. As a result, the NIH is unable to balance its expenses. How to maintain good medical quality, control medical costs and allocate limited medical resources efficiently: These are important issues for health administration in Taiwan. This study use the platform of disease management to achieve these aims. In this study, a unique platform combining accounting management with disease management was created. Our first step was to find a disease that could be cured; the second step was to establish the causal relationship among the target disease, acute diseases, and chronic diseases; the third step was to confirm the financial (medical expenditure) relationship among the target disease, acute diseases and chronic diseases; the fourth step was to propose interventional study and develop administrative policy; and the final fifth step was to solicit feedback and refine the platform. The main results in the study are as follows, step by step: Hyperuricemia was chosen as the curable disease; the chronic diseases were metabolic diseases, diabetic mellitus, cardiovascular diseases and chronic kidney disease; and the acute diseases were acute infectious diseases and accident injuries. For the second step, according to the results of literature review, a positive causal correlation between hyperuricemia and development and deterioration of acute and chronic diseases was established. For the third step, according to the results of literature review and analysis of the Normalized Million People File, National Health Insurance Research Database, a positive correlation was established between the financial relationship for medical expenditure for hyperuricemia and that for acute and chronic diseases; and a positive relationship between hyperuricemia and the occurrence of accidental injury was also established. For the fourth step, we suggested that serum uric acid should be included as an essential item of adult systemic examination in Taiwan, and hyperuricemia should be treated and cured early. Furthermore, subjects with hyperuricemia should receive more education regarding traffic safety and accident prevention. For the fifth step, we suggest that researchers look for other curable single diseases for which they can use our study platform to achieve efficient disease management. In conclusion, based on the integration of analysis of medical costs and analysis of causal relationship of diseases, we can achieve our aims of high-quality medical service, health improvements, and reasonable allocation of medical resources. 2018-01-01T00:00:00Z http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/101713 標題: 食安挑戰下非營利組織之策略治理與社會創新：以台灣食育協會為例; Strategic Governance and Social Innovation of Non-Profit Organizations Under Food Safety Challenges: A Case Study of the Food Education Association of Taiwan（FEAT） 作者: 陳威廷; Wei-Ting Chen 摘要: 本研究旨在深入探究新興非營利組織（NPO）如何在系統性社會危機的脈絡下，透過精確的策略治理與社會創新，結合飲食教育與公共溝通，推動社會認知與制度理解的轉變。研究背景立基於2011年至2017年間台灣頻發的重大食安風暴（如塑化劑、毒澱粉及劣質油事件），這些事件不僅引發集體社會恐慌，更揭露了國家監管與市場機制的雙重失靈。研究對象為「台灣食育協會」（Food Education Association of Taiwan, FEAT），分析其如何運用跨界資源整合，透過系統性的食育推廣與在地實踐，填補制度真空並重建社會信任。 本研究採取質性單一個案研究法，並整合多重管理學理論進行深度剖析： 1. 高階層峰治理與聲望資本：FEAT透過匯聚來自科技、媒體、文化、會計與法律等領域菁英的「高階層峰」結構，有效將成員的聲望資本轉化為組織的策略資產，迅速建立社會正當性，克服新興組織常面臨的「新進入者缺陷」。 2. 制度診斷與資訊斷鏈之破解：本研究運用代理理論（Agency Theory）提出最具獨創性的觀察。研究發現，台灣食安問題的制度根源在於所得稅制中對於「自力耕作、漁、林、牧等費用率 100%」的規定設計。此制度雖出於保障小農之善意，卻導致生產端缺乏記帳與保存交易憑證的誘因，造成供應鏈「第一哩路」的資訊黑洞，進而引發嚴重的「道德風險」與「逆向選擇」困境。 3. 社會拼湊與場域實踐：以南機場模式為例，其運用「社會拼湊」（Bricolage）策略，結合社區動員、志工網絡與企業剩食資源，建構食物銀行與共享機制，將閒置資源轉化為兼具照顧與教育意涵的社會實踐，並於日常生活場域中推動食育，打通推廣的「最後一哩路」。 4. 非市場策略與生態系塑造：運用Baron的4I框架，將社會對食安的焦慮轉化為系統性的食育行動方案，透過公共溝通、教育設計與政策建議，逐步累積社會共識，並促成多元組織投入食育相關行動，形塑具分工與擴散效果的食育生態系。 研究結論顯示，FEAT透過跨界菁英結盟、專業制度分析與食育內容的持續推廣，成功將民間價值轉化為具體的社會影響力。本研究不僅揭示了飲食教育在食安體系中的關鍵角色，更為台灣NPO在複雜制度環境下的策略治理提供了具備理論深度與實踐韌性的路徑原型。; This study aims to deeply explore how emerging Non-Profit Organizations (NPOs) leverage precise strategic governance and social innovation, combined with dietary education and public communication, to drive shifts in social cognition and institutional understanding amidst systemic social crises. The research background is rooted in the frequent major food safety scandals in Taiwan between 2011 and 2017 (such as the plasticizer, tainted starch, and recycled oil incidents), which not only triggered collective social panic but also exposed the dual failure of state regulation and market mechanisms. Focusing on the Food Education Association of Taiwan (FEAT), the study analyzes how the organization integrates cross-sector resources through systemic food education promotion and local practice to fill institutional voids and rebuild social trust. This study adopts a qualitative single-case study method and integrates multiple managerial frameworks for in-depth analysis: 1. Upper Echelons Governance and Prestige Capital: FEAT’s governance structure, composed of elites from technology, media, culture, accounting, and law, successfully transformed members' prestige capital into strategic assets. This established rapid social legitimacy and helped overcome the "liability of newness" commonly faced by emerging NPOs. 2. Institutional Diagnosis and Traceability Gaps: Utilizing Agency Theory, this study presents a highly original insight into the sector. The research identifies that the institutional root cause of food safety issues in Taiwan stems from the "100% expense rate" provision for self-farming under the current Income Tax system. Although designed with the benevolent intent of protecting small farmers, this policy has inadvertently removed incentives for producers to maintain accounting records or preserve transaction documentation. Consequently, this creates an "information black hole" in the "first mile" of the supply chain, further triggering severe dilemmas of "moral hazard" and "adverse selection". 3. Social Bricolage and Field Practice: Taking the Nan-Ji-Chang Model as an example, FEAT employed "Social Bricolage" strategies, combining community mobilization, volunteer networks, and corporate surplus food resources to construct food banks and sharing mechanisms. This transformed idle resources into social practices with both caretaking and educational significance, promoting food education within daily life and bridging the "last mile" of promotion. 4. Non-market Strategy and Ecosystem Shaping: Applying Baron’s 4I framework, the organization redefined social anxiety over food safety into a systemic food education action plan. Through public communication, educational design, and policy recommendations, FEAT gradually built social consensus and encouraged diverse organizations to engage in food education, shaping a food education ecosystem with functional division and diffusion effects. The study concludes that FEAT, through cross-sector elite alliances, professional institutional analysis, and continuous promotion of food education content, successfully translated grassroots values into concrete social influence. This research not only highlights the critical role of dietary education within the food safety system but also provides a strategic blueprint with theoretical depth and practical resilience for NPO governance in complex institutional environments in Taiwan. 2026-01-01T00:00:00Z