生技公司價值創造因素之研究–平衡計分卡之觀點

CCUR > College of Business > Department of Accounting & Graduate Institute of Accounting > Thesis > Item 987654321/27354

Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/27354

Title:	生技公司價值創造因素之研究–平衡計分卡之觀點 A Case Study of Finding Value Creation Factors in Bio-Tech Corporation
Authors:	翁群楷
Contributors:	會計研究所
Keywords:	平衡計分卡層級分析法關鍵成功因素 balance scorecard value creation factors key success factors
Date:	2006
Issue Date:	2014-05-30 14:45:38 (UTC+8)
Abstract:	從2000年開始，生技產業即被政府列為十大新興工業之一，而各種生技公司也如雨後春筍般出現，然而多數之企業僅曇花一現，無法持續經營；但本個案研究公司卻能在短短的數年中，從生技產業的新加入者，晉身為該產業之龍頭廠商。因此本研究的目的在於利用平衡計分卡的架構，找出該公司價值創造之因素，並且以層級分析法(analytical hierarchy process, AHP)作為輔助工具，找出該個案公司績效提升之關鍵成功因素，以作為其他同性質之企業績效管理之參考。研究結果顯示，個案公司以平衡計分卡中的顧客購面為主，顯示出該公司對顧客的重視程度。而其主要之價值創造因素為「品牌管理」、「可信賴產品品質」、「提高客戶忠誠度」、「研發能力提升」及「成本領導優勢」；此五項因素不僅與本研究所整理出之企業內部價值鏈吻合，同時有三項因素屬於無形資產之管理，顯示出企業價值之提升必須要有無形資產之配合，方能達成最好之績效。 The major purpose of this study is using a structure of balance scorecard to find out what factors are the key success factors in Bio-Tech industry. Because Bio-Tech in-dustry is a sunrise industry in Taiwan, it attracted many investors to invest in this indus-try. However, most of them are failure, but some are success. According to this, this study uses a leader of Bio-Tech industry to find out the value creation factors, therefore, we can use the factors to be indicators to other Bio-Tech corporations for management.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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