2007-08-012024-05-17https://scholars.lib.ntu.edu.tw/handle/123456789/686588摘要：供應鏈管理以能在實務上成為趨勢，公司亦將供應鏈管理視為增加利潤之方法。作 業管理與作業研究近幾年已有許多有關供應鏈之研究；但會計在這方面之研究仍相當有 限。從會計角度來評估供應鏈可讓我們更清楚瞭解供應鏈對參與廠商之真正貢獻。在此 多年期計畫(三年)，我們將以一家擁有不同下游客群之製造商為研究對象，有系統且完 整性之研究供應鏈管理與公司績效之關連性，未來三年我們將研究下列三個主要問題： 1. 人權工廠觀念如何與供應鏈管理互動，進而影響公司績效？ 2. 顧客屬性、產品複雜度如何影響供應鏈實務，進而造成供應鏈非財務性指標之改變？ 3. 供應鏈合約特性與其對績效之影響。 本計畫相當多元，同時並探討一連串與供應鏈管理、企業社會責任及財務和非財 務性指標相關之基本問題。我們深信這個計畫可發表多篇論文並對供應鏈管理與管理會 計之文獻產生持久性之貢獻。<br> Abstract: Supply chain management (SCM) has become a trend and all companies have regarded SCM as the way of increasing profits. Operation management and operation research literatures have huge volume of articles on supply chain management. However, the research on supply chain management in accounting up to now is still very limited. By evaluating the supply chain management from the accounting perspectives, it can help understand the true contribution of the supply chain management toward the firms being involved with. In this multiple year project (3 years), we will use a manufacturer with many downstream customers, some requiring SCM and some not, and conduct a comprehensive study on association between supply chain management and the firm performance. In particular, we will study the following three (3) main questions on supply chain management within three (3) years: (1): How does human right factory interact with supply chain management and result in firm performance? (2): How do customer characteristics and product complexity interact with SCM practices to result in non-financial measures? (3): Supply chain contract features and the effects of contract features on performance. The research project is dynamic and addresses the broad and fundamental issues of the link between supply chain management, corporate social responsibility and financial and non-financial measures. We believe this project can generate several papers and make a lasting impact to the supply chain management and managerial accounting literatures.供應鏈管理人權工廠公司績效供應商認證供應鏈合約非財務性指標Supply Chain ManagementHuman Right FactoryFirm Performance