隨著二十一世紀全球化經營策略，藉由供應鏈管理，建立密切的夥伴關係，以降低成本、快速回應顧客需求，進而提升經營績效，儼然成為企業最關注的議題。3C產業為我國的重點產業之一，該產業因產品及市場特性，製造商與各零組件供應商間之關係也有所不同。如能界定製造商與供應商之夥伴關係類型，建立適配的整合策略，則可獲致較佳的經營績效。本研究採用單一個案研究法，以我國某大型3C製造商為例，透過觀察該公司及深度訪談高階主管，暸解該製造商與上游零組件供應商之夥伴關係，探討不同夥伴關係適配之整合策略，並分析對經營績效之影響。研究結果發現製造商對供應商依賴性大、供應商供貨彈性低者，採取簽訂契約方式，可降低成本及確保交期之準時。如對供應商依賴性低、供應商供貨彈性高者，採減少供應商家數之方式，可降低成本、提升產品品質及確保交期之準時；如採用供應商管理存貨(Vendor Managed Inventory, VMI)，則可確保交期之準時，並縮短現金週轉期，提高存貨週轉率。 With the globalization of the 21st century, by the means of supply chain management to establish a close partnership is becoming a necessity of business success. The 3C industry is one of the key industries in Taiwan. Due to the characteristics of its products and market structure, the relationships between manufacturer and its suppliers of different materials and parts are also varied. This research is tried to indicate the fit between the type of partnership and integration strategy, and the impact on business performance. It adopted single-case method and used one large 3C manufacturing company of Taiwan as case. It investigated the partnerships between the core manufacturer and its main materials suppliers, the suitable integration strategies and business performance by observation of the company and in-depth interviews with the top management. The research findings suggest if the manufacturer is more dependent on suppliers, or the suppliers are less flexible, it is better to sign long term contracts to stabilize the materials cost and on time delivery. If the manufacturer is less dependent on suppliers or the suppliers are more flexible, it can obtain cost down, better product quality and on time delivery by reducing the amounts of suppliers. Or, it can ensure on time delivery, shortened cash conversion cycle and inventory turnover if the manufacturer adopts vendor managed inventory (VMI) technique.
「2006當代會計暨管理論壇」大會手冊論文集=Proceedings of the 2006 Forum on Contemporary Accounting & Management，24頁