多角化策略對企業績效影響之研究 : 以臺灣主要紙業公司為例

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Title:	多角化策略對企業績效影響之研究 : 以臺灣主要紙業公司為例
Other Titles:	A study of the influence of diversification strategy on the business performance : a case study of Taiwan major firms in paper industry
Authors:	林承廷;Lin, Chen-ting
Contributors:	淡江大學會計學系碩士在職專班黃振豊;Huang, Cheng-li
Keywords:	多角化;績效;紙業;多角化策略;多角化指標;Diversification;Performance;Paper Industry;diversification strategy;Diversification Index
Date:	2010
Issue Date:	2010-09-23 16:33:56 (UTC+8)
Abstract:	本研究以台灣三家主要紙業公司為對象，採取個案研究方法，探討過去20餘年的投資歷程，所採用的多角化策略模式與績效成長，然後總結出這些企業的成長經驗與多角化策略模式，並形成觀念性的多角化評估模式。本研究結果發現如下： 1.個案公司以建立本業核心競爭力為多角化發展的首要條件，其多角化進行方式，依序為內部增建擴建產銷據點、垂直整合多角化、水平相關多角化與水平非相關多角化。 2.個案公司多角化策略選擇皆以相關多角化策略為主，其目的是藉以強化本業核心能力，鞏固其在紙業的領導地位。 3.個案A公司多角化策略模式為平衡發展模式，主要是相關多角化和非相關多角化都能均衡發展，此一模式帶來營收獲利長期績效的穩定成長。 4.個案B公司多角化策略模式為專業發展模式，其多角化投資大致聚焦在和本業相關之事業為主，此一模式導致淨利起伏、長期績效欠穩定。 5.個案C公司多角化策略模式為垂直發展模式，此一模式的結果為獲利率最優，並且，掌握了長期紙漿原料的供應無虞。 6.個案公司多角化的結果，帶給母公司及集團營收上揚，擴大企業的規模，淨利亦有成長，其貢獻是正向的，但是，淨利起伏不定，未來在多角化策略上要思考如何維持營收和獲利的同步成長。 The purpose of this thesis is to explore how Taiwan three major firms in paper industry undertook their growth strategies in terms of diversification of investment process during past over two decades. Then, summarizes these enterprise''s growth experience and diversification strategy pattern, and forms the ideal diversification appraisal pattern. In addition, the study provides a conceptual evaluation pattern of diversification for paper industry or other similarindustries. The following are our findings： 1. The case company establish core competitiveness of main industry as the diversification development first condition, its diversification carries on the way, in order for internal additional construction extension production and marketing foothold, vertical integrated diversification, horizontal related diversification and horizontal un-related diversification. 2. The case company diversification strategy choice by is all related diversification strategy primarily, so as to strengthen core competencies of its main industry, consolidates it in the paper industry leading positions. 3. The case A corporation diversification strategy pattern for the balanced development pattern, this pattern brings the sales amounts and net profit of long-term achievements the stable growth. 4. The case B corporation diversification strategy pattern for the main industrial career development pattern , this pattern causes the net profit fluctuation, the long-term achievements to tend unstably. 5. The case C corporation diversification strategy pattern for vertical integrated development pattern, this pattern''s result is most superior for the profit rate, and, has grasped the long-term paper pulp raw material supply no worries. 6. The results of the three case companies’iversification developing created high sales amounts and enlarged the scale of business,But profit was unstable. They should think over how to maintain high sales amounts and profit margin synchronization in future strategies of diversification.
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