| Summary: | 碩士 === 國立臺灣大學 === 會計學研究所 === 95 === IT (Information Technology) industry has been developed in Taiwan since late ’70. In the past 30+ years, IT industry has gone through the different phases, from start-up, explosive growth, evolutionary expansion to oversea migration. Its landscape has been changed rapidly. In all the time, the companies of semiconductor distribution were steadily stepping after the changes of IT industry. Their operation has been converted to be more professional than before, since they started the trading business from the early beginning. Further more, their business is no more local but transnational, facing all international & global competitors.
In the supply chain, a professional semiconductor distribution is playing more important roles, such as product promotion, product application, technical support & total solution providing beyond stocking & delivering, sharing the effort of principals. As for logistics & finance, they also offer more flexibility & efficiency to their clients. Their core competence is more & more robust.
This dissertation conducts a case study for a company of semiconductor distribution. The objectives of this study are twofold: (1) provide a BSC implementation model of a distribution company, (2) discuss the lessons learned from this implementation. Under active participations into its process in studied company, we could comprehensively understand the full process and all difficulties of implementation, then we could find its applicability in the companies of semiconductor distribution. Thereafter, we could find the relationship between performance results and the implementation of BSC.
We used the method of case study research and used documentation, archival data, interviews, directive observation, participant observation and physical artifacts to collect the data. Then we used the five steps of case study research, suggested by Professor Chen (1992), as explorative study, diagnostic research, applicable study, comparative study and confirmative study to deeply explore the many issues of implementation of BSC in the study company.
The benefits from implementing BSC by this case are many. For example, after longitude analysis of the strategy theory and the company’s background, combined with the transaction analysis of semiconductor distribution industry, we could find out the exact value of the existing and the advantage of the study company. We also help to develop its mission, value & vision, and strategies of 4 perspectives, financial, customer, internal process and learning & growth, respectively. Further more, we also illustrate its possible strategy map, then step-by-step to clarify & plan its strategy theme, strategic objective, key success factor, performance measurement & initiatives.
Fundamentally, we do follow the suggested steps of BSC implementation by literatures. However, under the process of implementation, we could find many problems of the company and give advices to the top-level managements about the structure and direction of possible changes, a contrary to the vague strategies and loose management structure in the past. We bet it is the most valuable contribution to the company.
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