2022年 / 第二卷 / 第一期

目錄

質性研究
1.外部顧問在企業中價值驅動之架構 1
2.診斷企業再造之關鍵因素-以台灣某藥廠公司例 21
3.企業診斷顧問的角色定位與顧問價值產業鏈探討-兼論企管會計化 33

量化研究
4.宜蘭地區長期照護服務機構經營績效之研究-資料包絡分析法與平衡計分卡之整合運用 51
5.行銷4.0對再購意願影響之研究-以品牌形象為中介變項與消費者涉入為調節變項 71
2022年 / 第二卷 / 第一期 全文下載

外部顧問在企業中價值驅動之架構

篇名 外部顧問在企業中價值驅動之架構

doi：10.29693/TSPMA.202206_2(1).0001
作者 洪贊凱1、李世樑2*
中文摘要 企業的各種資源必須整合與優化，使資源能為企業組織的發展服務，企業不僅擁有內部資源，還要具備有充分利用外部資源的能力，內部資源和外部資源的運籌需要極強的企業組織協調機制。本研究藉由兩個核心概念資源依賴理論和資源基礎觀點的論證，提出外部顧問角色價值驅動架構做為一個開放系統的觀念，強調從外部環境輸入資源，然後經過內部轉換產生價值主張，可以藉由外部顧問角色來擔任外部媒介以進行外部知識資源交換。本研究提出了十個研究命題假說，敘述外部知識資源藉由外部顧問知識轉換來產生一系列價值分別是價值創造、價值獲取、價值槓桿和價值推廣。
關鍵字 外部顧問、價值創造、價值獲取、價值槓桿、價值推廣
英文摘要 The various resources of the firm must be integrated and optimized so that the resources can serve the development of the organization. Firms not only have internal resources, but also have the ability to make full use of external resources. The operation of internal resources and external resources requires a strong corporate organization and coordination mechanism. This study is supported by the demonstration of two core concepts, resource dependence theory and resource-based view. Propose the concept of external consultant role value-driven architecture as an open system. Emphasize the input of resources from the external environment, and then generate value propositions through internal transformation. The external consultant role can be used as an external medium for the exchange of external knowledge resources. This study proposes ten research proposition hypotheses. It is described that external knowledge resources generate a series of values through knowledge transformation of external consultants, namely value creation, value acquisition, value leverage, and value promotion.
英文關鍵字 external consultants, value creation, value acquisition, value leverage, value promotion

診斷企業再造之關鍵因素-以台灣某藥廠公司為例

篇名 診斷企業再造之關鍵因素-以台灣某藥廠公司為例
doi：10.29693/TSPMA.202206_2(1).0002
作者 林宜君1*、張建國2
中文摘要 企業再造是連續思考的觀念，是要找出現行企業運作流程中過時的規則，徹底的予以拋棄，由組織過程開始，根本思考每一個過程活動的價值貢獻，並運用現代的資訊科技，徹底翻新流程，建構成虛擬組織，以求在成本、品質、服務、組織及效率與效能、競爭力，甚至在組織與客戶需求的互動、組織與員工價值觀的認同上獲得急劇性的改進。台灣企業在海島型經濟的結構下發展全球化競爭力，卻遭遇企業規模不足，自身資源不足，全球競爭力不足的問題慢慢浮現。台灣經濟與企業，目前已經站在發展轉型十字路口的決策轉折點。本文的主要目的是探討企業面臨經營不善時，如何掌握核心的現金引擎，做出改善策略的決定，創造持續性競爭優勢，降低成本，爭取股東價值。研究方法以「企管會計化」為診斷模型，以台灣某大製藥公司為對象，進行個案研究，研究結果發現，提升實驗室認證接受委託，注重新產品投資開發，公司形象佳整併通路商，健保價高（液.膏類）價格穩定，無菌製劑全省最大（眼藥水）等因素，對公司追求改善策略組合，相互搭配，凝聚成一個完整體系，提升競爭優勢、卓越獲利及利潤成長進而創造公司價值。
關鍵字 醫藥產業、企業再造、企業診斷、企管會計化
英文摘要 The study focuses on the issue related to the family company’s reengineering. We are exploring the competitive factors for business reengineering and how to optimize the firm. Taiwan National Health Insurance has a significant influence on the medical industry, causing price competition from foreign pharmaceutical firms and generating dilemma problems for domestic pharmaceutical companies. Studies conduct the business management systematized by accounting which Yi-Chun Lin developed, usually applied in business diagnosing. Research Design: Qualitative method, interview, and grounding for 12 months on a Taiwan middle domestic pharmaceutical company. Empirical results reveal the following conclusions. The first is that the company should reserve the safety cash level to resist risk uncertainty. Second, establishing a legitimate business culture requires the family member to obey the entity’s rules. Third, the style of family entrepreneurship leadership should keep open discussion and regular meeting communication. Fourth, establish a formal system for the work motivation and incentive mechanism design.
英文關鍵字 medical industry, family entrepreneurship reengineering, enterprise diagnosis, business management systematized by accounting

企業診斷顧問的角色定位與顧問價值產業鏈探討-企管會計化

篇名 企業診斷顧問的角色定位與顧問價值產業鏈探討-企管會計化
doi：10.29693/TSPMA.202206_(1).0003
作者 林宜君1*
中文摘要 全球化經濟及人工智慧時代來臨，地緣政治風險及供應鏈鍛鏈危機，企業面對動態競爭環境及不確定性更甚以往劇烈。公司除必須檢視擁有多少有限資源，面對多重目標最優化及排列順序選擇中，競爭價值準則制定，成為營運決策重要議題。競爭價值準則優劣精準設定與決策，取決於公司資訊的品質、速度及管理者判讀資訊的能力。本研究主要探討企業管理顧問角色定位及顧問產業價值鏈，提出「企管會計化」為企業問題解決主要工具方法論依據，並提出顧問角色不再是傳統認知企業醫生，而是企業隱形幕僚，成為學術理論應用於管理實務的主要中介機制。
關鍵字 企業診斷、顧問、企管會計化、隱形幕僚、顧問產業價值鏈
英文摘要 With the coming of the global economy, artificial intelligence, and the risk of geopolitical and disconnection supply chain, the company faces the dynamic competitive and uncertainty than ever. The first challenge is how to optimize the limited resources into the best alternatives and make a good decision for a company. The study aims to explore the role of the successful consultant and the consultant value chain. The study contributes to the role of the consultant and sheds new light on the consultant industry. First, the researcher makes a point of business management systematized by accounting for the methodology of practice business diagnosis that solves the practice problem. The study also clarifies that the consultant plays a crucial Invisible staff role for the company’s top management and is a mediator between the business practice and academics. This point is different from the traditional view that the consultant is an enterprise doctor.
英文關鍵字 enterprise diagnosis, consultant, business management systematized by accounting, invisible staff, consultant industry value chain

宜蘭地區長期照護服務機構經營績效之研究-資料包絡分析法與平衡計分卡之整合運用

篇名 宜蘭地區長期照護服務機構經營績效之研究-資料包絡分析法與平衡計分卡之整合運用
doi：10.29693/TSPMA.202206_(1).0004
作者 孫遜1*、莊富元2
中文摘要 本研究旨在探討民國 97-106 年選定宜蘭縣10家長期照護（長照）機構整體及個別經營績效及生產力變動趨勢之影響性。本研究結合平衡計分卡與資料包絡分析法，提出兩階段模式使用產出導向確定區域模式來評估機構之營運績效。第一階段為整體績效模式，評估樣本長照機構的營運績效；第二階段為個別績效模式，分析樣本長照機構學習成長、內部流程、顧客及財務績效。研究發現：（1）樣本長照機構平均整體績效、學習成長績效、內部流程績效、顧客績效及財務績效表現佳；（2）L3是最佳整體績效實務者，L2為最佳學習成長績效實務者，L7為最佳內部流程績效實務者，L10為最佳顧客績效實務者，L3為最佳財務績效實務者；（3）大部分機構處固定規模報酬；（4）一個具高整體績效長照機構有四個高個別績效；（5）樣本長照機構平均跨期生產力呈現衰退，係由技術變動衰退及技術效率未成長所致；（6）機構成立時間對機構整體績效有些微正向影響且具有統計顯著性。
關鍵字 資料包絡分析法、平衡計分卡、績效評估、長期照護機構
英文摘要 The purpose of this study is to assess overall performance (OP) and individual performances, and productivity change of the 10 selected long-term care service organizations (LTCSOs) in Yilan over 2008-2017 and examine the effects of environmental variables on the LTCSO overall performance. This study integrated data envelopment analysis (DEA) and balanced scorecard approach to measure LTCSO overall performances and individual performances in terms of learning and growth (LGP). internal business process (IPP), customer (CP), and finance (FP). The study adopted an input-oriented assurance region DEA (AR DEA) to assess the sampled LTCSOs performances. This study employed cross efficiency measure to identify the best practices in individual and overall performances and used Malmquist index to estimate productivity changes of the sampled LTCSOs over a ten-year period. In addition, Tobit regression was used to identify determinants on the overall performance of the sampled LTCSOs. The results of this study show: (1) the sampled LTCSOs had high levels of OP, GP, IPP, CP, and FP ;(2) L3 was the best practice in OP, L2 was the best practice in LGP, L7was the best practice in IPP, L10was the best practice in CP and FP; (3) majority of LTCSOs were experienced constant returns-to-scale; (4) a LTCSO with a high level of OP attends to have high level of 4 individual performances; (5) on average, the productivity was decreasing, the recession was caused by declining in technology change and technical efficiency change remained unchanged; (6) the number of established year of a LTCSO, has minor positive impacts on the OP of the sampled LTCSOs with a statistical significance.
英文關鍵字 DEA, BSC, performance measurement, long-term care service organization

行銷4.0對再購意願影響之研究-以品牌形象為中介變項與消費者涉入為調節變項

篇名 行銷4.0對再購意願影響之研究-以品牌形象為中介變項與消費者涉入為調節變項

doi：10.29693/TSPMA.202206_(1).0005
作者 温玲玉1、許順發2、陳依芸3*
中文摘要 隨著網際網路與資訊科技的快速掘起，消費者轉由網路平台渠道接觸或購買產品，而消費模式的轉變也徹底改變行銷策略。在虛實整合時代為能贏得顧客購買，行銷思維的更新進化，將是品牌向前躍進的關鍵。本研究主要以探討行銷4.0對再購意願之影響，並檢視品牌形象和消費者涉入在行銷4.0與再購意願中之關聯性。針對購買內衣之女性消費者做為研究對象進行問卷調查，採用網路便利抽樣，共回收有效問卷341份。以SPSS統計軟體進行描述性統計、信度分析、Pearson積差相關分析、多元逐步與階層迴歸分析，予驗證各研究假說。研究結果發現，行銷4.0對品牌形象、再購意願均有正向影響；品牌形象對再購意願有正向影響；此外，品牌形象在行銷4.0與再購意願間有部分中介效果；而消費者涉入在行銷4.0與再購意願間則無調節效果。最後，依據本研究結果與結論提出具體建議，以供內衣產業、消費者、政府與後續研究之參考依據。
關鍵字 行銷4.0、品牌形象、消費者涉入、再購意願
英文摘要  

With the rise of the Internet and information technology, consumers have turned to contact or purchase products through online platforms, and the change in consumption patterns has also revolutionized marketing strategies. In the era of virtual reality integration, in order to win customers’ purchases, the renewal and evolution of marketing thinking will be the key to the brand’s leap forward. This study mainly explored the influence of Marketing 4.0 on repurchase intention and examined the relationships between brand image and consumer involvement in Marketing 4.0 and repurchase intention. A questionnaire survey was conducted on female consumers who purchased underwear as the research objects, and a total of 341 valid questionnaires were received by using online convenience sampling. Descriptive statistics, reliability analysis, Pearson product-difference correlation analysis, multiple stepwise analysis and hierarchical regression analysis were performed with SPSS statistical software to verify the research hypotheses. The research results found that marketing 4.0 has a positive impact on brand image and repurchase intention; brand image has a positive impact on repurchase intention; in addition, brand image has a partial mediation effect between marketing 4.0 and repurchase intention; while consumers Involvement had no moderating effect between Marketing 4.0 and repurchase intention. Based upon the results, the concrete conclusions and suggestions would provide for the industry, consumers, government and further research.
英文關鍵字 marketing 4.0, brand image, consumer involvement, repurchase intention
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