以臺灣紡織業為例－探討製造業服務化之經營績效

余佩儒；陳信宏；溫蓓章

製造業服務化 ； 企業績效 ； 台灣紡織

產業管理評論

6卷2期（2014 / 02 / 01）

9 - 30

繁體中文

國內企業在面對製造業服務化趨勢最常提出的問題是：財務表現，是否可以增加？儘管服務被認為可產生較高利潤，但Neely(2008)並不認為製造業服務化的發展在財務層面會產生絕對的成效。傳統上，在製造業服務化企業績效的討論，多以廠商營收為主要指標，然而本研究認為必須跳脫個別廠商的成效，思考在製造業服務化多方利害關係人「共創（co-creation）」的過程中如何影響廠商績效，進而形塑新的生態系統。因此，本研究認為評估製造業服務化企業績效必須考量以下三個層次:第一、服務化發展是否產生新的現金流、營收;第二、製造業邁向服務化是一個公司層級轉型的歷程，涉及組織變革、新的內外部流程、ICT的應用等;第三、製造業服務化的發展強調「共創」，涉及不同利害關係人的互動，多方受益而非僅限於個別廠商，形成一套新的生態系統，即「商業生態系統(business ecosystem)」的概念。上述的討論以台灣紡織業代表廠商（分別為：潤泰、聚陽、旭寬）為例說明之。

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