2008年全球金融風暴引發之經濟不景氣，各產業多少都受到影響，然而這很可能是企業謀求改造的好時機，可從新的原點出發，找到更開放的視野與思維。思索不景氣下逢凶化吉之道，正是台灣企業的當務之急。 本研究嘗試以P公司為個案公司，探討其不景氣時之企業因應策略；研究方法先了解其過去3次變革成功之道(2001~2008年)及P公司獨特之成本合理化手法(板粉活動及Cost Busters活動)，及Cash Flow經營，並深入個案公司訪談，加以實態驗證歸納整理，並佐證專家學者對不景氣因應策略之看法，試圖找出不景氣時台灣企業因應之道。 本研究得到以下結論：1.各企業應趁不景氣時，強化經營體質，徹底做構造改革。等市況復甦時，以絕對優勢拉開與其他公司的差距，這就是企業發展的機會。 2.在景氣的寒冬中求勝之關鍵：要比別人更快行動，創造機會，從根本的角度，重新思考企業的關鍵控制點。 3.選擇與集中：企業應先明確思考判斷『要發展的事業、要撤退的事業』；資源集中在有發展性、能為企業帶來利益的事業上。 4.不景氣，回歸基本需求面，產品的低價格化在迅速發展，需求從發達國家向新興國家轉移。 5.對應低價格化的對策：強化削減成本，學習P公司『板粉活動』基本要求手法(將商品成本分解到視覺化的具體每一塊板，或粉狀的級別，實現應有的成本價進行分析)。並學習以『Cost Busters 活動』手法削減固定費。 6.V商品之開發：要符合消費者需要、適合國別不同需求、具特色、可全球化差異化產品。(V=Victory) 7.生活環境經營的強化：產品綠色創意.追求節能環保。8.重視Cash Flow經營(現金化速度). The global financial storm in 2008 has widely spread all over the world and causes strong impact in Taiwan’s small capitalization companies as well as large corporations.
This study takes corporate “P Company” as an example.
Examine the bailout measures adopted by “P Company” during this financial depression, namely, the 3 changes of success in years from 2001 to 2008. and “P Company”’s smart cost reduction campaigns include “Itakona”(the plate powder activities) ,cost buster activities and cash flow operation.
By using in-depth interviews and positivism inductive collaboration as research method, as well as the bailout measures adopted by the professionals and scholars, this study aims to investigate the corporate strategies in Taiwan.
This study concludes by drawing lessons for Taiwan on how best to respond to the threats and seize the opportunities presented by the suggest as follows:
1. Corporate should strengthen their operation structure by making structural changes. Making corporate development opportunities until economic recovery by absolute prestige which makes corporate distinct from their counterparts.
2. Key success during economic recession: Motivate and create opportunities, rethinking the goal of the coporate.
3. Choices and concentration: Coporate should make right decisions on what field should be developed or abandoned. Concentrate resources on profitable and marketable products.
4. Rapid development on low prices, and the demand of the products from deveoped countries into developing countries.
5. Strategies coping with low prices: Aggressive cut cost strategies, learning the basic skill of“Itakona” (the plate powder activities) , (Analyzing the product cost by small and precise pieces in terms of the plate and powder level). Further, to cut down the fixed overheads by using “Cost Busters activity” skill.
6. V product deveopment: Based on consumer’s needs, developing unique, globalizable products(V= victory).
7. Strengthen the life environmental management: green energy and energy saving.
8. Emphasing Cash Flow management and to speed up turn in to cash.
