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題 名 | 限制理論應用於IC TRAY銷售策略之研究=The Study of IC TRAY Sales Strategy Based on Theory of Constraint |
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作 者 | 李昆憲; 蔡志弘; 李榮貴; 陳獻清; | 書刊名 | 萬竅 |
卷 期 | 9 2009.05[民98.05] |
頁 次 | 頁47-74 |
分類號 | 484.51 |
關鍵詞 | 限制理論; 產出會計; Theory of constraint; Throughput accounting; |
語 文 | 中文(Chinese) |
中文摘要 | 近幾年來台灣的 IC 封裝測試產業蓬勃發展,台灣 IC 封裝測試產業總產值已是世界第一 (全球專業 IC 封裝測試產業)。當然,各封裝測試廠之間的競爭也越來越激烈,各家公司無不想盡辦法降低成本,以提升價格的競爭優勢,其中降低材料成本則成為重要的課題。身為封裝測試廠的 IC TRAY 材料供應商,長期以來都需要面對客戶要求降價的壓力,如今甚至面臨客戶選用替代性材料 (回收 TRAY) 以求降低成本的嚴重問題,這對一家擁有高市場佔有率,且有頗具規模的生產製造工廠的 IC TRAY 供應商而言,無疑是莫大的衝擊。本研究將以 Dr. Goldratt 所創立的「限制理論」(Theory of Constraint, TOC) 為基礎,從銷售策略的角度,來探討一封裝測試廠之 IC TRAY 供應商該如何面對這樣的問題,從討論現行的銷售模式與決策基礎,並以限制理論之產出觀的管理思維,邏輯化的分析造成目前銷售困境的真正核心問題,具體提出具競爭優勢的銷售策略,並建構可行的銷售模式,然後再以限制理論的績效衡量方法 (Throughput, Investment,Operating Expense),針對建構新的銷售模式,比較未來三年對公司獲利的影響,以評估新銷售策略之效益。 |
英文摘要 | In the last few years, Taiwan's IC assembly and test industry keeps vigorous development. The total output value of Taiwan IC assembly and test industry already become the first of world (Worldwide Assembly and Test Services Industry). Certainly, there is more and more competition between each assembly and test companies. Every company does everything possible to reduce the cost for increasing the competitive advantage on price. Therefore, reducing the material cost becomes an important topic. As an IC tray supplier of assembly and test companies, we always need to face the pressure of price reduction from customer. Now we even have to face a serious problem that customers select the vicarious material (Recycle Tray) to reduce the cost. Without doubt, it’s really a big impact to an IC tray supplier, which has the high market share and also has big scale manufacturing factory. Based on the Theory of Constraint (TOC) established by Dr. Goldratt, the study is trying to discuss anything what an IC tray supplier can do to dispose such a question from the view of sales strategy. Discussing present sales model and decision-making and according to the Throughput World View of TOC to analyze logically the root cause behind the present sales problems and to develop a sales strategy specifically with strong competitive advantage and constructs the feasible sales model. Then according to TOC’s performance measurement– Throughput, Investment and Operating Expense evaluate the possible performance of profit in the next three years to realize the true value of building the new sales strategy. |
本系統中英文摘要資訊取自各篇刊載內容。