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研究生： 涂裴舫
Tu, Pei-Fang
論文名稱： 以平衡計分卡評估企業策略與供應商選擇之適切性
An Application of the Balanced Scorecard to Assess the Fit between Corporate Strategy and Supplier Selection
指導教授： 鄭至甫
Jeng, Don Jyh-Fu
學位類別： 碩士
Master
系所名稱： 管理學院 - 國際經營管理研究所碩士在職專班
Institute of International Management (IIMBA--Master)(on the job class)
論文出版年： 2014
畢業學年度： 102
語文別： 英文
論文頁數： 91
中文關鍵詞： 平衡計分卡 、層級分析 、策略性供應商選擇 、供應商評估
外文關鍵詞： Balanced scorecard, AHP, Strategic supplier selection, Supplier evaluation
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    • 對採購而言，最重要的任務就是確保公司所購入產品的供應鏈運作順暢。供應商評估因此顯得尤其重要，因為其與採購績效甚至是公司績效有相當之關連性。因此採購就必須考量所選擇之供應商是否確實符合公司以及客戶所需，並且也須思考目前所用來評估供應商績效的準則是否對公司而言有其更重要之策略性意義。
    為了找出供應商評估以及企業策略之策略性連結，本研究是以平衡計分卡評估企業策略與供應商選擇之適切性，並藉由層級分析法給予供應商績效指標適當之策略性權重。
    在此篇研究中所表現之多準則策略性供應商評估模型，可提供採購部門更有效之方式來衡量其策略性採購計畫，並由此提升公司績效以及採購績效。此外，此模型可幫助營運單位加速其供應商評估流程。此研究的結果提供企業管理者更具彈性的方法來設定公司採購策略，並給予供應商評估準則一策略性方向。更甚者，此研究之策略性供應商評估模型可幫助企業加強其整體之供應鏈關係管理。

    From the perspective of a procurement department, the most important task is to ensure that the firm’s product supply chain runs smoothly. Supplier performance is thus important due to its relationship with buying performance and even corporate performance. Buyers thus need to consider whether the selected suppliers really meet the needs of the firm and its customer, and whether the currently used rules for evaluating supplier performance have any fundamental strategic meaning for corporate planning.
    In order to find the strategic connection between supplier assessment and corporate strategy, this research applies the balanced scorecard approach along with an MCDM-based AHP method, and then gives appropriate strategic weights to various indicators used in evaluations of supplier performance.
    The multiple criteria hierarchy strategic supplier assessment model presented in this work can give procurement department management a more effective way to consider their strategic buying plans to improve both firm results and buying performance. Furthermore, the model can also help strategic business units to speed up the supplier assessment process. The results of this study can give managers a more flexible way to set a firm’s buying strategy, and give a strategic direction with regard to supplier evaluation rules. Moreover, this study’s strategic supplier’s assessment model can help improve supply chain relationship management.

    ABSTRACT I 摘要 II ACKNOWLEDGEMENTS III TABLE OF CONTENTS IV LIST OF TABLES VII LIST OF FIGURES VIII CHAPTER ONE INTRODUCTION 9 1.1 Industry Background. 9 1.2 Research Background. 9 1.3 Motivation. 10 1.3.1 What the Procurement Department Fights for and the Importance of Supplier Performance for Enterprises. 11 1.3.2 Not only Pursuing Buying Performance, but also Strengthening the Supply Chain. 11 1.4 Research Objective. 12 1.5 Research Structure. 12 CHAPTER TWO LITERATURE REVIEW 13 2.1 Case Study Background Review. 14 2.2 Balanced Scorecard and Supplier Assessment using an MCDM Approach. 15 2.2.1 Review of the BSC Literature Related to Corporate Strategy and Procurement Department. 18 2.3 Cost (Price). 22 2.3.1 Price Analysis Offering (C11). 22 2.3.2 Payment Terms (C12). 23 2.3.3 Trade Terms (C13). 23 2.3.4 Cost Down Performance (C14). 23 2.4 Inventory and Delivery Management. 24 2.4.1 Response for Delivery Confirmation (C21). 24 2.4.2 Responsiveness to Unusual Material Requirements (C22). 25 2.4.3 On Time Goods and Document Delivery and Accuracy (C23). 25 2.4.4 Safety Stock Reservation (C24). 26 2.5 Relationship Management (D3). 26 2.5.1 Responsiveness to Unusual Material Requirements (C31). 27 2.5.2 Market Information Sharing (C32). 27 2.5.3 Price Proposal Response (C33). 27 2.5.4 Cooperation Level with regard to General Affairs (C34). 28 2.6 Green Policy in the Company (D4). 28 2.6.1 Green Purchasing (C41). 28 2.6.2 Green CSR Activities (C42). 28 2.6.3 Green Regulation Compliance (C43). 29 2.7 Supplier Selection. 29 CHAPTER THREE RESEARCH DESIGN AND METHODOLOGY 30 3.1 A MCDM Based AHP Model. 30 3.2 Multi-criteria Decision Making (MCDM). 30 3.3 Dimension/Criterion Weights and Evaluation of Strategic Alternatives. 32 3.4 Assessment of Alternative Suppliers. 35 3.5 Sampling Procedure. 37 CHAPTER FOUR RESEARCH RESULTS 39 4.1 Empirical Study Results and Weighting. 39 4.2 Factor Evaluation and Consistency Analysis. 39 4.3 AHP Computation. 41 4.3.1 Level Two of the Supplier Assessment Model. 41 4.3.2 Level Three of Supplier’s Assessment Model. 42 4.2.3 Overall Computation of All Level Three Items. 43 CHAPTER FIVE CONCLUSION AND SUGGESTIONS 47 5.1 Research Discussion. 47 5.2 Academic Implications. 48 5.3 Practical Implications. 48 5.4 Research Limitations and Future Research Directions. 49 REFERENCES 50 APPENDICES 55

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