從台灣中小型製造業創新製造的競爭策略探討潛藏財務風險的財務決策研究-以個案公司為例

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题名:	從台灣中小型製造業創新製造的競爭策略探討潛藏財務風險的財務決策研究-以個案公司為例
作者:	鄭孟恩;CHENG, MENG-EN
贡献者:	財務金融學系在職專班
关键词:	探討潛藏財務風險的財務決策研究
日期:	2019-06-26
上传时间:	2019-09-03 15:07:50 (UTC+8)
出版者:	國立中央大學
摘要:	企業經營策略與績效不僅是公司賴以生存的命脈，更是其在產業中競爭地位與優勢的來源。台灣中小企業製造業處於全球供應鏈中下階層之位置，要如何因應智慧技術潮流邁進，提高技術能力拓展業務、能快速彈性的應變、及減少所有的浪費等，是非常嚴肅審慎的課題。本研究試圖藉由屬於中小企業之電子製造業個案公司，面對經營競爭不利環境下，分析探究下述議題，俾供個案公司、相仿產業公司經營策略之參考: 1.營運創新製造政策是否潛藏財務相關風險? 2.綜合關鍵財務指標，如何調整財務政策提升企業價值? 本文研究H公司個案，擬就企業組織經營績效之其中財務性指標，分析財務潛藏之風險造成財務危機可能性的衡量變數，並藉此以杜邦分析(DuPont analysis)、經濟附加價值(EVA)及現金附加價值(CVA)計算方式，探討組織績效與提升企業價值。重要結論為H公司近五年度績效及價值衡量指標偏低，顯示創新製造的轉型過程伴隨著財務之危機。本文提出未來營運及財務健全建議計畫，包括營運經營策略、財務決策等，以期H公司能有效減少財務風險及放大經營成果進而增加企業價值。 ;Strategy and performance are not only the lifeblood, but also the key factors for the company to gain competitive advantages in the industry. In the global supply chain, Taiwan′s SME is middle-ranking even lower- ranking of manufacturing industry. This is a serious issue that we need to understand as well know how to adapt to the smart technology trends、upgrading the technology to expand business、holding adaptability and flexibility to changes, and to reduce waste. This research focused on the case company which is in electronic manufacturing industry (SMEs) which is facing competitions with disadvantage. To provide management strategy references to the case company or other companies; there are issues to discusses as following, 1. Is there any hidden financial risks when a company modified their financial policies? 2. Key Financial Performance Indicators. How to create more corporate value through adjusting financial policies? You will see the studies on H Company in this paper. Using DuPont analysis、EVA(Economic Added Value) and CVA(Cash Value Added) methods to see financial indicators, analysis of company’s the potential risks. Discuss the points on organizational performance and enhancing corporate value. The main conclusion is that H Company’s performance and value measurement indicators are lower- ranking in the past five years. That indicated the transformation process of innovative manufacturing was accompanied by financial crisis. To reduce financial risks effectively and increase corporate value of H Company, the future plans、full financial proposals、including business strategies and financial policies, etc., can be found in this paper.
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