全球化的來臨，加速世界競爭壓力的形成，建構以品質為中心的管理系統是市場競爭的趨勢。企業不斷從效益目標、滿足顧客需求、科學管理技術等方面來改善品質管理體系。同時為了確認以品質保證為核心的管理制度是否能適應劇烈品質競爭及達成企業願景，提升績效管理制度的能力則是最有效的方法之一。
偏光板產業的原物料來源幾乎來自日系公司，且屬壟斷之市場，為了符合顧客期望的高品質、低缺陷風險等品質要求，提升供應商管理績效就扮演舉足輕重的角色。供應商的績效管理種類這麼多，如何透過公司現有的活動提升供應商的績效，將是本研究的重點。
本研究基於資源基礎理論，以稽核之活動中的評量準則當研究架構，透過專家問卷來收集資料，將資料用層級分析法（Analytic hierarchy process，AHP）來層級分析出上游(直接材料供應商、間接材料供應商)、個案公司、下游客戶對於稽核活動的稽核評估準則中各項目的重要性程度排名是否相同。並且提出結論與建議，作為個案公司未來進行稽核活動時，一個參考之依據

The arrival of globalization accelerates the global competitive pressures. In this case, constructing quality management system is the trend of the market competition. Companies keep improving the quality management system by the aspects of target benefits, customer satisfaction and the technology of scientific management. Moreover, in order to evaluate the management system for the quality assurance, which could be able to adapt to the intense competition of quality and to achieve the corporate vision, it is one of the most effective way to enhance the ability of the performance management system.

The raw materials of the polarizer industries are usually from Japanese companies, and it is a monopoly of the market. So as to comply with the quality requirements of the customer expectations on high-quality and low-defect risks, improving the supplier performance management plays an important role. There are many types of supplier performance managements so how to enhance the supplier performance through the activities of the company in hand will be the focus of this study.

This study is based on the resource-based theory, which audits the activities of the evaluation criteria as the research framework. With the expert questionnaires, it will collect information and data by the Analytic Hierarchy Process (Analytic Hierarchy Process AHP), which analyzes upstream suppliers (direct material suppliers and indirect material suppliers), the case companies and downstream customers and evaluate the importance of ranking for the audit activities and audit assessment criteria. Also, it offers a conclusion and suggestions as a reference basis for the case companies to audit activities in the future.

英文部分
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中文部分
蕭梅苓(民88年)，物流中心績效指標之研究，國立中興大學會計學系研究所碩士論文。
許士軍(民89年)，走向創新時代的組織績效評估，天下文化哈佛商業評論-績效評估導讀，3-9頁。

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