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資訊管理學報 第十五卷 第三期 181
價值鏈建構與評估模式
梁文耀
彰化師範大學資訊管理系
林玉菁
彰化師範大學資訊管理系
李冠賢
彰化師範大學資訊管理系
摘要
近幾年來,供應鏈管理已成為企業一個很重要的議題,透過供應鏈的整合及建構一
種嶄新的企業模式,才能提昇競爭力,並保持其競爭優勢。過去許多企業提到供應鏈管
理大都以供應商為探討主軸,但在現今愈趨複雜的商業環境中,所謂的供應鏈所涉及的
範圍已不侷限於原料供應者到生產者端,而是同時涵蓋到生產者到顧客端的整體運作過
程,若要更為緊密地整合供應鏈,只有從價值鏈的觀點來整合企業間各活動之流程。因
此,價值鏈管理在企業間也越來越普及,每個企業間之競爭因產業間之價值鏈活動不同
而異,價值鏈之間的差異形成競爭優勢的重要來源,對所有的企業來說,相同的是進一
步整合價值鏈,以大幅改變現狀,提高市場適應能力。本研究提供一建構價值鏈及評估
之模式,以平衡計分卡為依據,企業依平衡計分卡之四個構面擬定策略目標來達成企業
之願景,將企業價值鏈內相關的活動內容作為具體的行動方案,並藉由價值鏈管理的準
則對該企業之價值鏈進行評估,其評估結果可供企業調整其價值鏈的策略目標與架構之
參考依據。本研究將所提出之建構價值鏈及評估模式應用在真實的案例上,藉由個案訪
談之結果來探討其可行性及合理性;並依據此架構,實際建置一E化價值鏈評估之雛形系統。
關鍵字:供應鏈管理、價值鏈管理、平衡計分卡、流程
資訊管理學報 第十五卷 第三期182
The Model on Building and Evaluation of Value Chain
Wen-Yau LiangDepartment of Information Management, National Changhua University of Education
Yu-Ching LinDepartment of Information Management, National Changhua University of Education
Kuan-Hsien LiDepartment of Information Management, National Changhua University of Education
AbstractIn recent years, supply chain management has become a major issue in many industries.
It is widely acknowledged that speed, agility and value creation are the most critical elements of modern competitiveness in the era of the Internet. The concept of value chain management is becoming quite prevalent in industry. In effectively, managing the supply chain is to create value to the end consumer in terms of products and services. For the trend of the internet and information technology development, the firms ́information technology capabilities impact the flexibility and agility of value chain, and that value chain agility impacts business performance. By integrating the value chain of enterprises, which is in an E-based environment IT integration can sustain competitive advantages. This paper, through a review of the literatures of value chain and supply chain, proposes a method for establishing and evaluating the value chain, which is based on the theory of balanced scorecards. The proposed methodology is validated by a real-world case. Based on the proposed framework, we tried to build up an efficient E-evaluation management system.
Key words: Supply chain management, value chain management, balanced scorecards, process
在2005年時,有學者將平衡計分卡應用於評估、管理波蘭的一間鋼鐵製造業的企業績效(Michalska 2005),同年,亦有學者利用平衡計分卡的評估架構來衡量判斷資訊系統對企業組織的策略影響程度(Chand et al. 2005),而在2006年的研究中更是發現到英國的中小企業採用平衡計分卡於策略評估上,可大幅提升決策品質與企業競爭力(Fernandes et al. 2006);除此之外,在管理會計領域上,Davis與Albright (2004)探討平衡計分卡應用於銀行業中來判斷關鍵金融議題上的績效成績,也有學者將平衡計分卡與採購策略相互結合
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