Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/92736
標題: 京都式經營特色分析
An Analysis of Business Characteristics of Kyoto Enterprises
作者: Chih-Chang Cho
卓志昌
關鍵字: Kyoto style management
Business characteristics
Hidden champion
Financial performance
京都式經營
企業特色
隱形冠軍
財務績效
引用: 一、參考書籍 1. 末松千尋著'京都式經營策略',遠流出版社,劉滌昭譯,2006 年 2. 稻盛和夫著'高收益企業',天下雜誌出版社,彭南儀譯,2009 年 3. Hermann Simon 著'隱形冠軍',天下雜誌出版社,張非冰譯,2013 年 4. Eugene F.Brigham、Houston、Chiang、Lee、Ariffin, 2008. Essentials of Financial Management(second edition),Cengage Learning Asia Pte Ltd 5. 賀桂芬、熊毅晰,隱形冠軍,天下雜誌,第 512 期(2012)頁 76-79。 6. 經濟部工業局,躍升中堅計畫範本,2012 年 二、相關研究 1. 詹益仁:京都企業的經營模式分析,交通大學,2009 年 2. 阿部久美子:日本式經營之演進,政治大學,2008 年 3. 陳德展:日本綜合商社的跨世紀轉型對我國企業集團經營的啟示, 政治大學,1993 年 4. 鄭培昱:台灣隱形冠軍製造服務化能力之實證,長榮大學,2011 年 5. 蘇毓琇:探討隱形冠軍企業的永續經營策略 ─以啟光社工業為例, 政治大學,2011 年 6. 小幡祐士:外部性?果経営分析実証, 日本橋学館大学,2004 年 7. 細川 孝:京都企業研究,龍谷大学,2013 年 三、網站資料 mops.twse.com.tw www.tej.com.tw ediunet.jp/ www.jpx.co.jp www.kyocera.co.jp www.murata.co.jp www.omron.co.jp www.rohm.co.jp www.hitachi.com www.yuden.co.jp www.mitsubishielectric.com www.renesas.com www.txc.com.tw www.topkey.com.tw www.winfoundry.com www.hiwin.tw
摘要: 在京都大學管理學研究所教授末松千尋「京都式經營策略」一書中,發現知名度不高,不隨著市場神話起舞,行事低調的京都企業,善用獨立性、獨創性、進取心三者兼備的特質,透過產學合作,打破日本企業以往先擁有可直接賣給消費者的產品,再建立起企業集團,最後發展成綜合性企業集團的流程,在營收成長率、營業利益、營業利益率等各方面,都有極亮眼的表現;即使經過金融危機、歐債風暴,至今仍保有穩健的經營績效。 由赫曼‧西蒙(Hermann Simon)所著「隱形冠軍:21 世紀最被低估的競爭優勢」一書中,歸納出成功模式為「專注不求大」「求穩不追快」「重長期不取巧」、、,這些特質正好與「京都式經營策略」有許多相似處。 主要結果顯示,經歷過金融危機後的京都企業,即使日幣對美元匯率大幅升值,對於以出口導向的日本電子業,造成極大衝擊;但是京都企業的自有資金比率,金融危機前後並無太大變化,研發費用比率也依然維持在 5%以上,營業利益率、EPS、ROA、ROE 等財務指標,依舊是優於東京集團式企業。顯示出京都企業的經營策略,並未因全球經濟的變動,而隨之鬆動或質變。另外,針對台灣隱形冠軍與京都企業的財務指標比較,也發現兩者的確有許多特質相同,而且台灣隱形冠軍在營業利益率、ROA、ROE 部分表現更是優於京都企業,足以提供台灣相關產業學習。
In the book of 'Kyoto Style Management' written by professor Chihiro Suematsu, Ph.D., Kyoto University Graduate School of Management / Economics, we found that those Kyoto enterprises which are with small reputation, not following market legend, staying low profile, they utilized their independency, unique creativity and aggressiveness, cooperated in industry-academic programs to break the routine of normal Japanese enterprises. The old routine of usual Japanese enterprises are they'll produce a salable products, build a cooperation above these products and then develop into a diversified cooperation. By breaking through this old routine, these Kyoto enterprises have very good performance on sales growth rate, profit, operating profit ratio, even after the financial crisis and Europe debt crisis. As we read from 'Hidden Champions of the 21st Century: The Success Strategies of Unknown World Market Leaders', written by Hermann Simon, we could conclude that their model of being success is 'focus on their profession', 'value on stability rather than speed', 'long term goal', which also has a lot of similarity with Kyoto Style Management. According to the research result, for export oriented Japanese electronics industries, they were badly struck after the financial crisis due to the uprising exchange rate between US dollar and Japanese yen. But for Kyoto enterprises, their self-owned capital ratio didn't change too much before and after financial crisis, research and development expense are all above 5%. For financial ratios like operating profit ratio, EPS, ROA, ROE, they are still ahead of Tokyo corporations. This shows the strategy adopted by Kyoto enterprises will not be significantly affected by global economic trend. Also, by comparing financial performance of Taiwan's hidden champions and Kyoto enterprises, we could find that there are a lot of commons between them. And Taiwan's hidden champions have better performance on operating profit ratio, EPS, ROA, ROE, which would be a very good model for other Taiwanese industries.
URI: http://hdl.handle.net/11455/92736
其他識別: U0005-0406201511355800
文章公開時間: 10000-01-01
Appears in Collections:高階經理人碩士在職專班

文件中的檔案:

取得全文請前往華藝線上圖書館



Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.