第一章

Chapter 1

企業的內涵與本質

The Connotation and Essence of Enterprise

{學習目標}

{learning target}

▶什麼是企業?企業的定義為何?

▶What is an enterprise? What is the definition of an enterprise?

▶企業的利潤目標內涵為何?

▶What is the connotation of the profit target of the company?

▶企業的生產資源包括哪五種?

▶Which five types of production resources are included in the enterprise?

▶何謂商業模式?

▶What is a business model?

▶何謂企業職能?

▶What is corporate function?

▶企業與社會的關係為何?

▶What is the relationship between business and society?

"學習目標 "

“learning target “

♦企業的本質為何?

♦What is the essence of the enterprise?

♦世界主要的經濟制度為何?

♦What are the major economic systems in the world?

♦商業活動的發展經過哪些階段?

♦What are the stages in the development of business activities?

♦企業與資本主義制度的關係為何?

♦ What is the relationship between business and the capitalist system?

♦企業和其關係人與創造價值有何關係?

♦What is the relationship between the enterprise and its stakeholders and the creation of value?

♦何謂效率?何謂效能?

♦What is efficiency? What is efficiency?

企業的內涵

Enterprise connotation

•企業(Business)是一種以追求最大利潤為主要目 的之組織。

• Business is an organization whose main purpose is to pursue maximum profit.

•企業與非營利組織的最大區別,在於所追求目標 的不同。

• The biggest difference between a business and a non-profit organization is the difference in the goals
pursued.

•背後的經營理論與原理卻是一樣的。

• The operating theory and principles behind it are the same.

企業的定義
Definition of business

●企業是一種利潤導向的組織,它們取得並利用資 源,來生產、購買、交易與銷售產品與服務,並獲
取利潤。
●A business is a profit-oriented organization that acquires and utilizes resources to produce, buy, trade
and sell products and services for profit.

和企業密切相關的觀念

Concepts closely related to business

•生產資源

• Production resources

•營運成本

• Operating costs

•顧客價值

• Customer value

•商業模式

•business model
利潤目標
Profit target
紅潤是企業存在的底線。
Ruddy is the bottom line of an enterprise’s existence.

生產資源和營運成本

Production resources and operating costs

•生產資源(Productive Resource):是指企業用來製造與 提供產品與服務所運用到的資源。

•Productive Resource: Refers to the resources used by enterprises to manufacture and provide products
and services.

•營運成本(Operating Cost):是指企業為了取得和運用生產資源所付出的代價。

•Operating Cost: It refers to the price paid by an enterprise in order to obtain and use production
resources.

人力資源(human resource)是指實質提供體力與貢獻智慧的一群人。

Human resources refer to a group of people who substantially provide physical strength and contribute
wisdom.

資金(capital)是指為了使企業順利營運 所需要的財務資源。

Capital refers to the financial resources required for the smooth operation of an enterprise.

實體資 源(physical resources)包括機器設備原物料、廠房、電腦設 備、運輸設備,以及其他相關的

硬體 設施等。

Physical resources include raw materials for machinery and equipment, workshops, computer
equipment, transportation equipment, and other related hardware facilities.

無形資源(Invisible resources)企業的經營活動,必須藉助很 多無形資源,能順暢運作。

Invisible resources (Invisible resources) The business activities of enterprises must rely on many
intangible resources to operate smoothly.

創業精神(entrepreneurship)是指對於創業而來的風險與機會的一種承擔意願。

Entrepreneurship refers to a willingness to take risks and opportunities from entrepreneurship.

企業利潤的創造主要透過提供顧客價值來 達成,因此顧客價值的創造便是企業競爭優勢的主要來
源。
The creation of corporate profits is mainly achieved by providing customer value, so the creation of
customer value is the main source of corporate competitive advantage.
顧客價值 (value)是指一項產品或服務所提供給顧客的效用高低。
Customer value refers to the utility of a product or service to customers.
商業模式(business model)是指企業如何運用資源,來創造出有價 值的產品,以取得競爭優勢商業 模
式的元素,生產與作業職能。

A business model refers to how an enterprise uses resources to create valuable products to gain a
competitive advantage. The elements of the business model, production and operational functions.

企業在生產產品服務

Enterprises are producing products and services

行銷的職直線職能 (line functions),財務職能人力资源幕僚職能(staff functions)。

Marketing line functions, finance functions, HR staff functions。

直線職能

Line functions

包括生產與作業職能和行銷的職能,直接與企業的 利潤與營業收入有關。

Including production and operation functions and marketing functions, which are directly related to the
profit and operating income of the enterprise.

幕僚職能

Staff function

包括財務職能及人力資源的職能,位於輔助的位置。

Include financial functions and human resources functions, located in an auxiliary position.

科技
財務 職能

生產資源-生產與 作業職能-行銷 職能-顧客。

人力資源 職能
資訊
Production Resources – Production and Operations Functions – Marketing Functions – Customers

Technology

financial function

Human Resources Function

Information

企業與社會的關係。
The relationship between business and society.

社會的財富(wealth)企業的存在增加了社會的財富.是指社會中的人們和群體所擁有的資源、資產,
與物品等的總值。 稅賦與股利都代表著社會財富的增加,這都是成功企業對於社會財富貢獻的例
證。

Wealth of society (wealth) The existence of enterprises increases the wealth of society. It refers to the
total value of resources, assets, and items owned by people and groups in society. Taxes and dividends
both represent the increase of social wealth, which are examples of the contribution of successful
enterprises to social wealth.
量的方面。
Quantitative aspect.

企業的營運可能造成物價更便宜或是所得更高,便可提高整個社會的生活水準。

The operation of enterprises may lead to cheaper prices or higher incomes, which can improve the living
standard of the whole society.

企業與社會的關係

The relationship between business and society

•經濟的角度:企業的存在增加了社會的財富。

• Economic perspective: The existence of enterprises increases the wealth of society.

•非經濟的角度:企業的存在則有助提高社會的 生活水準與品質。

•Non-economic perspective: the existence of enterprises helps to improve the living standard and
quality of society.

企業的本質：

The essence of business:

•令人興奮的(exciting)企業是一種充滿樂趣並且令人興奮的過程。

• Exciting business is a fun and exciting process.

•豐厚回報的(rewarding)企業是在企業中,工作的優異表現可以獲取高報酬。

• Rewarding enterprises are those in which the excellent performance of the work can obtain high
compensation.

•動態的(dynamic)企業必須不斷地進行變革和承擔風險。

• Dynamic (dynamic) enterprises must constantly change and take risks.

•挑戰的(challenging)企業也面對著問題與困難。

•Challenging enterprises also face problems and difficulties.

•專業的(occupational)企業是一種專業此意味著背後具有其專門 的知識與技能。
• An occupational enterprise is a profession which means that it has special knowledge and skills behind
it.

三種經濟制度：

Three economic systems:

•資本主義制度(capitalist system)

•社會主義制度(socialist system)

•混合型制度(mixed system)

資本主義制度是主要屬於市場分配型企業扮演著主要的經濟角色。

The capitalist system is dominated by market-distributed firms that play a major economic role.

美國,台灣,日本和德國等都是偏向資本主義的國家。

The United States, Taiwan, Japan and Germany are all countries that are biased towards capitalism.

社會主義制度

Socialist system

*主要是採用命令分配型。

*Mainly using the command distribution type.

*政府機構對於資源的分配具有很大的權力。 大家 利益的滿足主要是由國家權構來決定。

*Government agencies have great power over the allocation of resources. The satisfaction of
everyone’s interests is mainly determined by the state authority.

*市場上會有物種產品和產品何時出現,則完全由國家的規劃單位來決定。

*There will be species products on the market and when the products will appear, it is completely
determined by the national planning unit.

*市場的需求多半會大於供給,因此行銷的手投處 策略可能都無用武之地。

*The demand in the market is likely to exceed the supply, so marketing strategies may be useless.

封建主義 (feudalism)

重商主義 (mercantilism)

資本主義 (capitalism)

主義制度是採用命令分配利。

The doctrine of the system is to use orders to distribute profits.

「關係人」(stakeholder) 是指對於企業本身或企業的行為存在 茗利害、權利,以及所有權等關係的

個人或群體。 企業必須能夠提供給關 係人價值。
"Stakeholder" refers to an individual or group that has interests, rights, and ownership of the enterprise
itself or the behavior of the enterprise. The business must be able to provide value to its stakeholders.

主要關係人

main person

企業:

Enterprise:

•股東

• Shareholders

•團隊

•team

•員工

• employees

•董事會成員

• board members

•管理人員

•Managers

•顧客

•Customers

•供應商

• Suppliers

•社區

• Communities

•政府

• Government

•工會

• Unions

價值(value)可以視為利益和犧牲之差

Value can be seen as the difference between profit and sacrifice

效能 (effectiveness)所說的:「做對的事(do the right thing)。

Effectiveness says: “do the right thing”.

效率(efficiency)所說的:「把事情做對」(do the thing right),

Efficiency says: “do the thing right”,

2.1 企業環境

2.1 Enterprise environment

開放系統具有高度的變化性、不確定性及侷限性機會或威脅,企業必須 定期地對於環境進行分析與
評估。

Open systems have high variability, uncertainty, and limited opportunities or threats. Enterprises must
regularly analyze and evaluate the environment.

個體環境(micro-environment)是指對於企業的經營具有問總影響的環境因素,因此體環境也稱為間
接環境。
The individual environment (micro-environment) refers to the environmental factors that have a total
impact on the operation of the enterprise, so the micro-environment is also called the indirect
environment.

企業內部

Internal business

全球環境（global environment）

總體環境：自然，人口統計，科技，社會文化，經濟，政治，法律。

General environment: nature, demographics, technology, socio-cultural, economic, political, legal.

個體環境：股東，供應商，社區，行銷中間機構，財務機構，特殊利益團體，顧客，工會，競爭
者。

individual environment: shareholders, suppliers, communities, marketing intermediaries, financial

institutions, special interest groups, customers, unions, competitors.

1. 供應商:供應商係指供給企業及其競爭者所需的原物料與零組件等資 源的上游廠商,

1. Suppliers: Suppliers refer to upstream manufacturers that supply resources such as raw materials and
components required by enterprises and their competitors.

2. 行銷中間機構:行銷中間機構保指協助企業推廣。

2. Marketing intermediary agency: The marketing intermediary agency guarantees to assist enterprises
in promoting。

3. 財務機構:財務機構包括銀行貸款公司、租 賃公司,保險公司,及其他相關於財務事宜或 降低其風

險的機構。
3. Financial institutions: Financial institutions include bank loan companies, leasing companies,
insurance companies, and other institutions that are related to financial matters or reduce their risks.

4.顧客:顧客是企業的衣食父母,顧客的偏好, 「忠誠度,以及滿意度等,都會直接影響企業的 成敗,

4. Customers: Customers are the parents of an enterprise, and their preferences, loyalty, and
satisfaction will directly affect the success or failure of an enterprise.

5.競爭者:每個企業都必須面臨形形色色的競爭者。

5. Competitors: Every business must face competitors of all kinds.

6. 工會:工會是由員工所組成,

6. Unions: Unions are composed of employees,

7. 特殊利益團體:特殊利益團體如消費者組織-環境保護團體、原住民 團體 主婦聯盟等團體,是為爭
取某一特殊群體的利益而存在

7. Special interest groups: special interest groups such as consumer organizations-environmental

protection groups, aboriginal groups, housewives unions and other groups exist to fight for the interests
of a special group.

8.社區:任何企業都是生存在社區中,因此無法脫離社區而獨立,

8. Community: Any enterprise exists in the community, so it cannot be independent from the
community,

9.股東:股東是企業的出資人,然而,當股東將持股出售,便不再是出 責人

9. Shareholder: The shareholder is the investor of the enterprise, however, when the shareholder sells
the shares, he is no longer the person responsible

總體環境(macro-environment)是指對企業的經營具有間接影響的 環境因素

The macro-environment refers to the environmental factors that have an indirect impact on the
operation of the enterprise.

總體環境具有以下的特性:

The overall environment has the following characteristics

1.總體環境的疆域很大,

1. The overall environment has a large territory

2.總體環境的徵候與訊號很微弱,

2.the signs and signals of the overall environment are very weak

3. 總體環境的因素難以控制,

3. The factors of the overall environment are difficult to control

4. 總體環境的監控需要各種專家的參與

4. The monitoring of the overall environment requires the participation of various experts

全球環境,我們常說隔行如隔山,但對於企業 而言,可能是隔「國」如隔山,

In the global environment, we often say that every line is like a mountain, but for enterprises, it may be
like a “country” like a mountain.

主要的全球環境 變數也包括經濟、文化、人口、法律、科技、社會、自然,和政治等.

Major global environmental variables also include economic, cultural, demographic, legal, technological,
social, natural, and political.

全球化 (globalization)就是企業將全球視為目標市場,同時也將全球親為生產 工廠

Globalization means that companies regard the world as the target market, and at the same time regard
the world as their own production factories.

國家的疆域不再成為 經營上的界線限將企業的獨特能耐與競爭優 勢。

National boundaries are no longer the operational boundaries that limit a company’s unique capabilities
and competitive advantage.

從單一的母國市場,擴展至全球市場;同時也從世界上的其他國家獲 取新的能耐與競爭優勢。

From a single home market, expand to the global market; at the same time, gain new capabilities and
competitive advantages from other countries in the world.

企業是必須從全球市 場,而不是從單一母國市場的角度來思考整個經營策略的佈局。

Enterprises must think about the layout of the entire business strategy from the perspective of the
global market, not from the perspective of a single home market.

市場的驅力(market drivers)是企業走向全球化的最重要驅力。

Market drivers are the most important driving forces for enterprises to go global.

地球村的效應也進一步促成全球市場,日益形成一種需求同 質性(homogeneity of demand)的現象。

The effect of the global village has further contributed to the global market, which has increasingly
formed a phenomenon of homogeneity of demand.

競爭的驅 力(competitive drivers)當企業的主要競爭者走向全球化時,往往會促使該企業也走向全球

化。
Competitive drivers: When a major competitor of an enterprise goes global, it tends to push the
enterprise to go global as well.

成本的壓力會愈來愈大當企業所銷售的產品或服務並未具有太大的差異。

Cost pressures will increase when companies sell products or services that are not very different

由於不同國家可能存在資源著不同的優勢因此企業可以藉由全球化來獲取 這些利益。
Since different countries may have different advantages in resources, enterprises can obtain these
benefits through globalization.

技術的驅力(technology drivers)技術的進展使得全球的偏好愈來愈同置,因此導致全球化的可能性大
幅提高。

Technology drivers Advances in technology have made global preferences more and more
homogeneous, thus leading to a substantial increase in the likelihood of globalization.

藉由日新月異的科技,距離所產生的時間與成本上的障礙已經大幅下降,於驅動企業走向全球化。

With the ever-changing technology, the time and cost barriers caused by distance have been greatly
reduced, driving enterprises to go global.

政府的力

The power of government

各國政府對於全球化的正面鼓勵,也是使全球化成為熱潮的原因之一。

The positive encouragement of globalization by various governments is also one of the reasons why
globalization has become a boom.
全球化的歷史進程：
多國化階段(multinational phase)

全球化階段(global phase)

反全球化階段(antiglobalization phase)。

全球環境的經濟障礙：最常見的經濟障礙主要是來自於保護主義,

Economic barriers to the global environment: The most common economic barriers are mainly from
protectionism,

關稅(tariffs)是一國政府在商品轉移過經濟或政治疆界時,加諸於 出口、進口或是轉運貨品上的稅
賦。

Tariffs are taxes that a country’s government imposes on exported, imported, or trans-shipped goods as
they move across economic or political boundaries.

配額(quotas)是指對於輸入一個國家商品數量的限制。

Quotas are restrictions on the quantity of goods imported into a country.

貿易限制(trade restrictions)，常見的貿易限制 如對出口數量的協議或自我限制。

Trade restrictions, common trade restrictions such as agreements on export quantities or self-
restrictions.

杯葛(boycotts)是指一國政府對於購買或進口某些國家的某些特定 商品所採取的絕對禁止措施-
Boycotts refer to absolute prohibitions taken by a country’s government on the purchase or import of
certain goods from certain countries-

外匯管制 (blocked currency)與政府的輸出入許 可則是兩種常見的貨幣障礙。

Blocked currency and government permission to import and export are two common currency barriers.

外匯管 制會禁止進口廠商以本國的貨幣來交 推進口國的貨物,透過外匯管制、可能會導致完全禁

止進口或禁止某一數量以上的商品進口。

Foreign exchange control will prohibit importers from delivering goods to the exporting country in their
own currency. Through foreign exchange control, it may result in a complete ban on imports or a ban on
the import of more than a certain amount of goods.

政府的輸出入許可也是指必須先取得政 府的許可才能獲得用來購買該商品所需的外匯。

The government’s import and export license also means that the government’s license must be obtained
before the foreign exchange required to purchase the commodity can be obtained.

設定標準(standards)政府基於保護消費者的健康,安全及維持合格產品品質等理由,來針對某些產品
設定標準,透過這些嚴格標準來限制商品的貿易,由於外國進口的產品不一定能符合這些 標準,或是
產品必須大幅修改才能符合這些標準,因此有助於讓設期止產品進入或是達到增加該進口產品成本
的目的。

Setting standards (standards) The government sets standards for certain products based on the reasons
of protecting consumers’ health, safety and maintaining the quality of qualified products. Through these
strict standards, the trade of goods is restricted, because foreign imported products may not meet these
standards. Standards, or the product must be substantially modified to meet these standards, thus
helping to allow the entry of the product or to increase the cost of the imported product.

2.3.2 世界貿易組織，(General Agreement on Tariffs and Trade, GATT)在 1995 年 WTO 替代 GATT,繼續
追求工業產品的關稅降低和農產品的貿易自由化-WTO 優於 GATT 之處在於其提供了解決爭論 和歧
見的機制,

2.3.2 The World Trade Organization, (General Agreement on Tariffs and Trade, GATT) replaced GATT in
1995, and continued to pursue tariff reductions for industrial products and trade liberalization for
agricultural products – WTO is superior to GATT in that it provides solutions to disputes and the
mechanism of disagreement,

今天的世界貿易組織的會員國已經 包括了世界上將近 90%以上的貿易交易。 全球調降了將近數萬

種商品的梘率,同時也大幅降低了存在於國家之間的貿易障礙。

Today’s WTO membership already includes nearly 90 percent of the world’s trade transactions. The
world has lowered the rates of nearly tens of thousands of commodities, while also greatly reducing the
barriers to trade between countries.

2.4.1 Hofstede 的文化構面

2.4.1 Cultural aspects of Hofstede

權力差距(power distance)係指對威權的服從關係上,所存在的社會不均衡與差異程度。

Power distance refers to the degree of social disequilibrium and difference in the relationship of
obedience to authoritarianism.

不確定性規避(uncertainty avoidance)是指社會中的人們對於模糊 不清之情境,所要求避免的程度,

Uncertainty avoidance refers to the degree to which people in society are required to avoid ambiguous
situations.

陽剛與陰柔傾向(masculinity / femininity)是指在一個社會中,是傾 向陽剛還是傾向陰柔的性別角

色。

Masculinity/femininity refers to gender roles in a society that tend to be masculine or feminine.

陽剛傾向的社會,其市場的主流價值強 調果決專斷

A masculine society where the prevailing value of the market emphasizes decisiveness

個人主義與集體主義(individualism/collectivist)是指一個人如何權衡個人與其所在群體或機構兩者
之間的成就和利益。

Individualism and collectivism (individualism/collectivist) refers to how a person weighs the

achievements and interests of the individual and the group or institution in which they belong.

長期導向的文化,放眼於未來,強調堅持和節儉。 短期導向文化下,著重 的是反映過去和現在的價

值。 例如尊重傳統。

A long-term oriented culture, looking to the future, emphasizing persistence and frugality. In a short-
term-oriented culture, the emphasis is on reflecting past and present values. Such as respect for
traditions.

2.4.2 企業的文化調適

2.4.2 Cultural adjustment of enterprises

面對文化差異,企業可以根據不 同國家間的差異來調整經營策略。

Faced with cultural differences, enterprises can adjust their business strategies according to the
differences between different countries.

政治風險的來源:政治與社會運動人士,暴力與恐怖主義,虛擬恐怖主義.

Sources of political risk: political and social activists, violence and terrorism, virtual terrorism.

3.1 企業道德的內涵

3.1 The connotation of corporate ethics

道德(ethics)是指一個人對行為,行動或決策是否對錯的一種個人 信念,因此企業道德(business ethics)

是指企業對其作為或活動的道德 標準,與道德方面的規範。
Ethics refers to a person’s personal beliefs about whether an action, action or decision is right or wrong,
so business ethics refers to the moral standards and moral norms of an enterprise for its actions or
activities.

個人過的表現面向

personal performance

1.對於員工:在員工的雇用,敘薪、晉升、工作條件、隱私、尊重、與解聘上,企業都必須考慮是否符
合道德。

1. For employees: In the employment, salary, promotion, working conditions, privacy, respect, and
dismissal of employees, companies must consider whether they are ethical.

2. 對於企業:管理者是否存在著與企業利益衝突的狀態?抑或是對於企業權 出某些缺乏誠信的事宜?

2. For the enterprise: Does the manager have a conflict of interest with the enterprise? Or is there
something lacking in good faith for the enterprise right?

3. 對於其他關係人:對於企業的其他關係人,是否符合道德規範?

3. For other related parties: For other related parties of the enterprise, is it in compliance with the code
of ethics?

4. 對於社會整體:對於所在的社會是否符合道德規範?

4. For society as a whole: Is it ethical for the society in which it belongs?

功利主義的觀點(utilitarian approach)著重於行為的結果,而非行為背後的動機認為符合道德的行為
便是「為善最大」的行為,也就是最佳行為是能為最多數人爭取最大利益的 行為功利主義與現今企
業鼓勵效率、生產力,以及利潤極大化的目標密切相符。

The utilitarian approach focuses on the consequences of the behavior rather than the motive behind the
behavior. Moral behavior is the behavior that is “best for the good.” Behavioral utilitarianism is closely
aligned with today’s corporate goals of encouraging efficiency, productivity, and profit maximization.

道德權利的觀點(moral rights approach)主張決策必須與基本的權 利相符,例如,生命權、自由、健

康、隱私權及財產權,

The moral rights approach asserts that decisions must be made consistent with fundamental rights, such
as the rights to life, liberty, health, privacy and property,

普世的觀點(universal approach)主張「己所不欲,勿施於人」。 此一觀點認為要判定一件事是否符

合道德,必須先判定該事件是否在任 何情況下都適用於每個人;其次,再自問自己是否也願意受到相
同的待遇.

The universal approach advocates “do not do to others what you do not want to do to yourself”. This
view holds that in order to determine whether an event is ethical, one must first determine whether the
event applies to everyone in any situation; second, ask yourself whether you would like to be treated
the same way.
正義的觀點(justice approach)是從行動所產生的成本與效益是否公 平分配,來判定行動是否符合道
德。 正義的觀點主要關注是否公正不倚地 執行遊戲規則。

The justice approach is to judge whether an action is ethical or not based on whether the costs and
benefits of the action are fairly distributed. The view of justice focuses on whether the rules of the
game are enforced impartially.

道德發展階段論(stages of moral development)

遵守與處罰(obedience & punishment)=>工具(instrumental)=>人際(interpersonal)=>法律與命令(law &

order)=>社會合約(social contract)=>處於普世原則(universal principles)

處理道德的兩難的思考問題

Dealing with ethical dilemmas

這件事合法嗎?

Is this thing legal?

這件事能取得對等的平等嗎?

Can this thing achieve reciprocal equality?

這件事導致我内心有何感受?

How does this make me feel inside?

落實企業道德的方式
Ways to implement corporate ethics

使用書面的道德規範書

Use a written code of ethics

由於道德本身的判定牽涉到許多因素,這些因素包括環境、產業特性、組織文化,以及成員的人格
特質、成長經驗,和所面對的問題等,因此無法使企業的所有成員都具有相同的道德 標準。

Since the determination of morality itself involves many factors, including the environment, industry
characteristics, organizational culture, and members’ personality traits, growth experience, and
problems faced, it is impossible to make all members of the enterprise have the same morality
standard.

執行道德方案：員工透過學習可以強化他們的道德意識,因此在面對過去所沒有輕過,或是企業也沒
有明確規範的事件時,可以组快地根據過去的學習而進行道決策的判斷, 並採取相對應的行為。

Execute ethical plan: employees can strengthen their moral awareness through learning, so when faced
with events that have not been taken lightly in the past or that the company has not clearly
standardized, they can quickly make decisions based on past learning. And take corresponding actions.

創立道德文化
Create a moral culture

相對於道德規範書的明確書面文字,道德文化則是一套關於道德行為的價值與信念,這些價值與信
念雖為企業成員所普遍接受與認同,但卻沒 有立諸文字。

Compared with the clear written text of the code of ethics, the moral culture is a set of values and
beliefs about moral behavior. Although these values and beliefs are generally accepted and recognized
by the members of the enterprise, they are not established in words.

第一, 高階管理當局應該釐清企業在主要道德價值上的明確立場,並應該提除所 有模糊不清的爭

議。

First, top management should clarify the firm’s clear position on key ethical values and should clear up
any ambiguous disputes.

由於企業員工會關注高潮主管和位於 權力核心的人之所作所為,這樣的表彰正是傳達了對於正確行
為的強烈訊 號、

Because corporate employees will pay attention to the actions of high-level supervisors and those at the
core of power, such recognition is a strong signal for correct behavior.

第三,企業必須對於員工在這些道德價值上的堅持給予支持與強化。

Third, companies must support and strengthen employees’ adherence to these ethical values.

企業的社會責任(social responsibility)是指企業為了保護和強化其所在的社會,而所必須善盡的一套
義務。

Corporate social responsibility (social responsibility) refers to a set of obligations that an enterprise must
fulfill in order to protect and strengthen the society in which it is located.

社會責任的五柱大内涵 (Five Pillars of CSR）

Five Pillars of CSR

企業

Enterprise

風場的人心供雇用種客

People at Wind Farms for Hiring Breeders

資源獲取與採購的道德性

Ethics of Resource Acquisition and Sourcing

行銷與消費者議題

Marketing and Consumer Issues

環境、健康與安全的關切
Environmental, Health and Safety Concerns

社區與「好鄰居」政策

Community and “Good Neighbors” Policy

社會責任應有的基本共識。

The basic consensus that social responsibility should have

1. 「守法是應盡的義務,不是社會責任」

1. “Observing the law is an obligation, not a social responsibility”

2.「將本求利的行為不是社會責任」

2. “The act of seeking profit is not a social responsibility”

3.「社會責任應是廠商的自願活動而非被迫性的活動」

3. “Social responsibility should be a voluntary activity of the manufacturer rather than a forced activity”

4 .「社會責任的主要目的是對社會公益有所買獻」。 因社會責任而產生的 利潤等經濟結果應是附

帶而來,而非主體本身。

4 .“The main purpose of social responsibility is to contribute to social welfare”. The economic results
such as profits generated by social responsibility should be incidental, not the subject itself.

3.3.2 社會責任的實踐。

3.3.2 The practice of social responsibility.

1. 妨礙型觀點(obstructionist stance):採取妨礙型觀點的企業通常選 擇不會去盡社會責任。

1. Obstructionist stance: Businesses that take an obstructionist stance often choose not to be socially
responsible.

2. 防禦型觀點(defensive stance):採取防禦型觀點的企業通常會嚴格 遵守法律的規範。

2. Defensive stance: Businesses that take a defensive stance usually strictly abide by the norms of the
law.

3. 調適型觀點(accommodative stance):採取調適型觀點的企業通常 會支持社會責任。

3. Adaptive stance: Businesses that take an adaptive stance often support social responsibility.

4. 主動型觀點(proactive stance):主動型觀點則是最高層次的社會責任。

4. Proactive stance: Proactive stance is the highest level of social responsibility.

社會責任的管理。
Management of social responsibility.

1.具體提列社會責任的預算

1. Make a specific budget for social responsibility

2.指派專責的人員

2. Designate dedicated personnel

3.進行社會審計

3. Conduct social audits

4.設立内部反省制度

4. Set up an internal reflection system

Chapter 4

獨資型態。

Sole proprietorship

獨資(sole proprietorship)是指完全由單一個人出資所擁有的非公司型 「態的企業常是企業創業一

開 「始最簡單的型態,

Sole proprietorship refers to a non-corporate type of enterprise that is wholly owned by a single
individual.

獨資企業具有以下優點:

A sole proprietorship has the following advantages:

(1)很容易開始,也很容易結可以開始一項新企業

(1) It is easy to start, and it is easy to start a new business

(2)獨資的企業主可以擁有自己的事業,並享受當老闆的樂趣,具有極大的工作時間自由 ,也較能貫徵
其決策

(2) A sole proprietor can have his own business, enjoy the fun of being a boss, and have great freedom
of working hours , and more able to implement its decision-making

(3) 可以完全享受自己的努力成果和利潤,因此具有最大的工作動機

(3) can fully enjoy their own efforts and profits, so they have the greatest motivation to work

(4)相對於其他的所有權形式,獨資企業的稅負較低,也沒有雙重 課稅的問題。

(4) Compared with other forms of ownership, sole proprietorships have lower tax burdens, and there is
no double taxation issues.

獨資企業也具有某些缺點:
A sole proprietorship also has certain disadvantages:

1)獨資企業具有無限清償責任

(1) a sole proprietorship has unlimited liability for repayment

2）所能擁有的管理才能與財務資源均受限於出資者本身的能力

(2) the management ability and financial resources it can have are limited by the ability of the investor
itself

3）規模較小,資源相對較為 有限,因此在吸引優秀人才上相對困難，

(3) the scale is small and the resources are relatively limited Limited, so it is relatively difficult to attract
outstanding talents

4）企業的出資者必須超時工作,因此並不一定能夠真正享受工作時間的自由，

(4) the investors of the enterprise must work overtime, so they may not be able to really enjoy the
freedom of working hours

5）成長速度通常較慢

(5) the growth rate is usually slow

6）延續相對上 較其他所有權形式更為困難

(6) the continuation is relatively high More difficult than other forms of ownership

合縣(partnership)是指同時具有兩位或兩位以上所有權人的一種金業所有權型態、合夥可以在某一
程度上規避一些風險,它們將合夥人所員有的不同才能與資源加在一起 ,以收截長補短之效,每位合
夥人依照其所投入的資金、技術、時間或經驗,而擁有了一定比例的股份,利潤則按所協議的比例來
分配。

Partnership refers to a type of gold ownership with two or more owners at the same time. Partnerships
can avoid some risks to a certain extent. They combine the different talents and resources of the
partners. , in order to make up for the shortcomings, each partner owns a certain percentage of shares
according to the capital, technology, time or experience he has invested, and the profits are distributed
according to the agreed proportion.

合夥型態具有以下的優點:

The partnership type has the following advantages:

(1)合夥可以藉由新技術或新資本的加入來獲得企業未來成長的能量

(1) the partnership can obtain the energy for the future growth of the enterprise through the addition of
new technologies or new capital

(2)如果合夥人選擇恰當的話,對於企業的日常事物處理以及管理,可以 進行有效的專業分工
(2) if the partners are properly selected, they can deal with the daily affairs and management of the
enterprise. To carry out an effective professional division of labor

(3)相對於公司的型想·合群的法律門檻比較低,也比較容易成立

(3) is relatively lower than the legal threshold of the company’s thinking and gregariousness, and it is
also easier to establish.

(4)就企業的延續性來 看、合夥型態會比獨資型態具有較長的壽命。

(4) In terms of the continuity of the enterprise, the partnership type will have a longer lifespan than the
sole proprietorship type.

合夥型態的缺點:

Disadvantages of the partnership type:

(1)每位合夥人都必須對合夥的債務負有 無限清償責任。
(1) Each partner must have unlimited liability for the debts of the partnership.

(2) 相較於公司型態, 合夥的存續具有較大風險,因為任何 一位合夥人的離開或死亡,都會造成 原有

合夥關係的終止。

(2) Compared with the company type, the existence of a partnership has greater risks, because the
departure or death of any partner will cause the termination of the original partnership.

(3) 所有權的轉讓比較困難。

(3) The transfer of ownership is more difficult.

(4) 當合夥人間出現意見不一或爭執時。

(4) When there is a disagreement or dispute among the partners.

(5) 並不容易退出。

(5) It is not easy to quit.

公司(corporation)是指一種由股東所擁有的企業型態公司可以採取私下屬股的方式,來維持有限的
股東數 目:但也可以採取公開發行股份的方式來寫集較為鉅額的資金。

Corporation (corporation) refers to an enterprise-type company owned by shareholders. The company

can adopt the method of private shares to maintain a limited number of shareholders;

公司的優點：

The advantages of the company:

(1)僅負有限清償責任

(1) Only bear limited liability for repayment

(2)公司的存續性較為穩固

(2) The existence of the company is relatively stable

(3)股權可以自由出售給他人或移轉給繼承人,轉讓比較容易

(3) The equity can be freely sold to others or transferred to the heir, and the transfer is relatively easy

(4)透過股份的出售或公開發行

(4) Through the sale of shares or public offering

(5)公司型態因為偏向永續經營

(5) The type of company favors sustainable operation

(6)公司比較容易吸引具有才能的員工,也比較容易獲得專業的管理技能

(6) It is easier for the company to attract talented employees, and it is easier to acquire professional
management skills

(7)比較容易做到經營權和所有權分開

(7) It is easier to separate management rights and ownership

公司的缺點:

Disadvantages of the company:

(1)有重複課稅的問題

(1) There is a problem of double taxation

(2)公司型態比起獨資與合夥型態,受到更多法律的規範

(2) The company type is regulated by more laws than the sole proprietorship and partnership type

(3)公司的法律門檻較高,所需要的文件和申請程序 也比較繁複,因此開創成本較高

(3) The legal threshold of the company is higher, the required documents and application procedures It
is also more complicated, so the cost of starting up is higher

(4)由於經營權和所有權分開,因此可能產生高昂的代理或本

(4) Due to the separation of management rights and ownership, it may generate high agency or cost

微型企業(micropreneurs)很多的創業者一開始 便安於經營某些超小型企業。 很多微 型企業集中在

服務業,而且有不少是屬於家庭式事業

Many entrepreneurs in micropreneurs are comfortable running certain ultra-small businesses from the
start. Many micro-enterprises are concentrated in the service sector, and many are family businesses

微型企 業屬於超小型企業,但我們仍不應忽略微型企業對於整體經濟上的貢獻,微型企業是一種相
當特殊有趣,基本,而又不能 忽視的企業型態。
Micro-enterprises belong to ultra-small enterprises, but we should not ignore the contribution of micro-
enterprises to the overall economy. Micro-enterprises are a very special, interesting, basic, and non-
negligible type of enterprise.

微型企業發展因素強化：

The factors for the development of micro-enterprises are strengthened:

1. 由於電腦科技與網際網路內發展、大天 地擴展了微型企業的經營版圖。

1. Due to the development of computer technology and the Internet, the business territory of micro-
enterprises has been expanded.

2.大型企業在規模上進行縮減

2. Large companies shrink in size

微型企業挑戰：

Micro business challenges:

1. 如何獲取新的顧客

1. How to acquire new customers

2. 如何管理時間

2. How to manage time

3.要將企業與家庭分開

3. Separating business from home

4. 政府規範的問題

4. Issues of government regulation

5. 管理風險

5. Managing risk

併購(merger and acquisition, M&A)可以讓企業在很短的時間和利用很少的資金下獲得極為快速的

成長。

Merger and acquisition (M&A) allows companies to achieve extremely rapid growth in a very short
period of time and with very little capital.

合併(merger)是指將兩家企業整合成一家 企業,合併後原先的兩家企業都不存在了。

Merger refers to the integration of two companies into one company, and the original two companies
no longer exist after the merger.
收購(acquisition)則是指 某家企業購買了另一家企業全部的財產和接納了其債務,收購後則被收購
的企業便不存在了。

An acquisition means that an enterprise purchases all the property of another enterprise and accepts its
debts, and after the acquisition, the acquired enterprise ceases to exist.

水平併購(horizontal M&A)是指併購者與被併購者是位於相同產 業的回一階段中,彼此是相互競爭

的競爭者。

Horizontal M&A refers to the fact that the acquirer and the acquiree are located in the first stage of the
same industry, and they are competitors.

垂直併購(vertical M&A)則是 指對於併購者所經營的產品或服務的 上游供應商,或下游配銷商所進

行的 併購。

Vertical M&A refers to the acquisition of upstream suppliers or downstream distributors of the products
or services operated by the acquirer.

關聯併購(relevant M&A)則是 指併購者去併購與其有所關聯的企業。

Relevant M&A refers to the acquisition of related enterprises by the acquirer.

併購利益：

Mergers and acquisitions benefits:

1.增加廠商的市場力量
1. Increase the market power of manufacturers

2.克服進入新產業或新市場的障礙

2. Overcome barriers to entering new industries or new markets

3.降低新產品開發的成本

3. Reduce the cost of new product development

4.併購的風險比自行創業低

4. M&A is less risky than self-employment

5. 能以更快的速度進入市場

5. Can enter the market faster

6. 取得不熟悉領域的能耐較為容易

6. It is easier to acquire competence in unfamiliar areas

併購問題：

M&A problems:

1.整合上的困難
1. Difficulty in integration

2.對於併購對象的評估不足

2. Insufficient evaluation of M&A targets

3. 併購的費用往往很高

3. M&A costs are often high

4. 沒有獲得獨享的綜效

4. No exclusive synergies

併購或的關鍵：

The key to mergers and acquisitions:

1.併購的雙方在資產上,必須存在著某種程度的互補關係

1. There must be a certain degree of complementarity in assets between the two parties to the merger.

2.併購必須是善意的

2. The merger must be in good faith.

3.必須很小心和很謹慎地評估併購

3. The merger must be carefully and carefully evaluated

4.併購公司必須在財務上相當 穩健

4. The merger company must be financially equivalent Robust

5. 被併購企業的負債狀況必須在中度和低度的水準

5. The debt situation of the acquired company must be at a moderate or low level.

6.必須具有變革的經驗以及具有相當的彈性與調適性

6. It must have experience in change and have considerable flexibility and adaptability.

7. 併購不應而忽略了人員、文化的不同以及留住關鍵 人才的重要性。

7. Mergers and acquisitions should not ignore differences in personnel, culture and retention. The
importance of key talent.

加盟(franchising)是指在加盟業主和加盟店之間,安排一種關於持 許權的合約關係。 加盟的方式可

以允許相當強大的中央控制,並且可在不 需大量資本投資的狀態下,來協助知識的移轉加盟也可視
為是一種加盟業主和加盟店之間的創業合 容關係

Franchising refers to arranging a contractual relationship between the franchise owner and the franchise
store regarding the right to hold the license. The way of franchising can allow a fairly strong central
control, and can assist in the transfer of knowledge without the need for a large amount of capital
investment. Franchising can also be regarded as an entrepreneurial partnership between franchise
owners and franchise stores.

藉由加盟,也有助於技術的發展，加盟還可以降低加盟業主 的財務風險，加盟方式，風險較多角化
為低。

By joining, it is also helpful to the development of technology. Joining can also reduce the financial risk
of franchise owners. The way of joining, the risk is more angular and low.

加盟成功的因素

Affiliate Success Factors

1.如果店自行經營,而不是雇用他人來經營

1. If the store operates on its own, rather than hiring someone else to operate it.

2. 加盟店自己投入較高的資金。

2. Franchisees invest a higher amount of money themselves.

3.加盟店具有相當經驗

3. The franchise store has considerable experience

4 加盟體系在地理上比較集中。

4 The franchise system is geographically concentrated.

5. 加盟體系中的作業不是太複雜。

5. The work in the franchise system is not too complicated.

6. 加盟體系將某個地區的加盟發展、訓練與監督由總部直接監控,並不 是授與單一個人來進行
一。

6. The franchise system directly monitors the franchise development, training and supervision of a
certain area by the headquarters, rather than entrusting a single person to do it.

企業的主宰：股東，董事會，高階管理當局，中階主管，專業幕僚，第一線主管，作業人員

Corporate masters: shareholders, board of directors, top management, mid-level executives,

professional staff, front-line executives, operational staff

Chapter 5

創業家 (entrepreneur),創業精 神(entrepreneurship)

創業精神應該是指一種態度,也就是求新、求變,來追求財富的一種「企圖心。 創業精神是單一個
人或一群人無視於現有資源的多寡,而甘冒損失時間與金錢的危險, 透過創新來追求創造價值以及
成長的機會。
Entrepreneurship should refer to an attitude, that is, to seek innovation and change, a kind of
“ambition” to pursue wealth. Entrepreneurship is a single person or a group of people who ignore the
amount of existing resources and are willing to risk losing time and money. Pursue value creation and
growth opportunities through innovation.

創業家的特質：

Traits of an entrepreneur:

1. 自我引導(self-directed)

2.自我激勵(self-nurturing)

3. 行動導向(action-oriented)

4.高度的精力(highly energetic)

5.容忍不確定性(tolerant of uncertainty)

創業的動機：

Motivation to start a business:

1. 尋求機會

1. Seek opportunities

2.追求財富

2. Pursue wealth

3.強調自主性

3. Emphasize autonomy

4.接受挑戰

4. Accept challenges
商業機會
Business opportunity

創業機會可能來自於生產或貿易上所出現的商業機會(commercial opportunities)。 這包括在不同

國家或地區間,因為原物料,勞工或製成富的相對價格差異所導致的新商機。

Entrepreneurial opportunities may come from commercial opportunities that appear in production or
trade. This includes new business opportunities due to differences in the relative prices of raw
materials, labor or manufactured wealth across countries.

新技術的進步也會 帶來新的商機。 來自於廠商創造了一種更能滿足顧客的優異產 品

Advances in new technologies also bring new business opportunities. From the manufacturer to create
an excellent product that can better satisfy customers
職業機會

Career opportunities

創業機會也可能來自於選擇了某一種行業或職業,當一個人專注投入某種技藝,這種投入 可能創造
就專業,因此為其帶來一份值得終生投入的新事業。

Entrepreneurial opportunities may also come from choosing a certain industry or occupation. When a
person devotes himself to a certain skill, this investment may create a profession, thus bringing him a
new career worthy of lifelong investment.

組織機會

Organizational Opportunities

當創造了一種新的事業組織,或是找到一種新的方式來設計與控制企 業的組織結構而能增加其利
潤時,這也是一種創業

Entrepreneurship is also a form of entrepreneurship when a new business organization is created, or a

new way of designing and controlling the organization of a business is found to increase its profits.

一種內部創業(intrapreneurs)的 形式,也就是在一個既成的公司內所出現的創業活動。 這種機會可

能是從的公司的產品或作業所衍伸出來的 新事業。

A form of Intrapreneurs, that is, entrepreneurial activity that occurs within an established firm. This
opportunity may be a new business derived from the company’s products or operations.

創業成敗的原因：

Reasons for success or failure of entrepreneurship:

1.創業成敗的原因

1. Reasons for success or failure of entrepreneurship

2.不夠專注

2. Insufficient focus

3.缺乏有效的控制系統

3. Lack of effective control system

4.資金不足

4. Insufficient funds

創業成功的可能原因如下：

The possible reasons for the success of entrepreneurship are as follows:

1.努力工作、強烈的動機與犧牲奉獻的精神:
1. Hard work, strong motivation and the spirit of sacrifice and dedication:

2.市場對於該種產品和服務具有需求:

2. The market has demand for this kind of product and service:

3. 創業家的能力:

3. The ability of the entrepreneur:

4.機運

4. Luck

內部創業(intrapreneurs)指在大型企業中,某些具有創意的人們利用公司的現存資源——包括人力資
源,財務資源與實體設備來進 行創業。

Intrapreneurs refer to the idea of certain creative people in large enterprises who use the company’s
existing resources – including human resources, financial resources and physical equipment to start a
business.

內部創業是在原有企業所提供的資源上來進行,也就是說,內部創業是在原有企業內另創一個新的事
業。

Intrapreneurship is carried out on the resources provided by the original enterprise, that is to say, the
intrapreneurship is to create a new business in the original enterprise.

創業的過程步驟：

Steps in the process of starting a business:

評估可能的創業機會

Evaluate possible business opportunities

擬定創業計畫

Formulate business plans

落實創業計畫

Implement business plans

管理新創事業

Manage new ventures

持續發展新創事業

continue to develop new ventures.

台灣的中小企業對經濟的貢獻。 台灣地區一共約有 154 萬家中小企業,高達企業總數的 98.93%。

以就業人數來看,則佔全部 企業的 80.94%。 中小企業銷占全體企業
The contribution of Taiwan's SMEs to the economy. There are about 1.54 million small and medium-
sized enterprises in Taiwan, accounting for 98.93% of the total number of enterprises. In terms of
employment, it accounted for 80.94% of all enterprises. Small and medium-sized enterprises account
for all enterprises

育成中心(incubators)是指某些機 構特別提供技術、管理人才,或是空間的協助,使得一些新創事業
可以 在最少成本下獲得創業的成功。 他們提供新創事業相當便宜的辦公室,並 提供一些諸如會計,
法律諮詢,文書服務等企業服務。

Incubators refer to certain institutions that provide technical, managerial talents, or space assistance, so
that some new ventures can achieve entrepreneurial success at the least cost. They offer fairly cheap
offices for start-ups and provide some corporate services such as accounting, legal advice, clerical
services, etc.

政府的創業輔助：

Government’s Entrepreneurship Assistance:

1.創業大學校計畫

1. Entrepreneurship University Program

2.創業家實證計畫

2. Entrepreneurship Demonstration Program

3. 中小企業創育機構

3. Small and Medium-Sized Enterprise Innovation Institutions

4.促進創育機構價值鏈提升計畫

4. Promotion of the Value Chain Improvement Program of Innovation Institutions

5. 新創加速躍升計畫

5. New Innovation Acceleration and Leaping Program

6. 女性創業飛雁計 畫

6. Feiyan Program for Female Entrepreneurship

7. 微型創業鳳凰計畫

7. Phoenix Program for Micro Entrepreneurship

8. 創業研習及諮詢輔導

8. Entrepreneurship Training and Consulting

9.創業天使投資方案

9. Entrepreneurial Angel Investment Program

10. U-start 創新創業計畫

10. U-start Innovation and Entrepreneurship Program

11. U-start 原漾計畫

11. U-start Yuanyang Program

12.原住民族產業創新價值計畫輔導 精實創 12. Indigenous national industry innovation value plan

counseling lean entrepreneurship

策略管理 (strategic management)是藉由尋求和塑造企業目標,環境 與資源三者的配適,以發展出可

行策略的管理程序-策略管理的核心是 策略性決策(strategic decision)。

Strategic management is a management process that develops feasible strategies by seeking and
shaping corporate goals, environment and resources. The core of strategic management is strategic
decision.

策略管理 (strategic management)是藉由尋求和塑造企業目標,環境 與資源三者的配適,以發展出可

行策略的管理程序-策略管理的核心是 策略性決策(strategic decision)。

Strategic management is a management process that develops feasible strategies by seeking and
shaping corporate goals, environment and resources. The core of strategic management is strategic
decision.

環境(environment)是指企業的外部,通常企業對環境因素的掌控 能力較低。

The environment refers to the outside of the enterprise, and usually the enterprise has a low ability to
control environmental factors.

機會(opportunities)是指有助於企業達成目標的環境因素。

Opportunities are the environmental factors that help a business achieve its goals.

威脅(threats)是指在企業達成目標的過程中,會形或用力及障礙的環境因素。

Threats refer to the environmental factors that will form or force and hinder the enterprise in the
process of achieving its goals.

資源(resource) 是指存在於企業的內部,且企業對其具有相當大的支配能力的因素。

Resource out refers to the factors that exist within the enterprise and that the enterprise has
considerable control over it.

換義的資源主要是指企業所具有可加以運用的物資成人力。

The resources in exchange mainly refer to the materials and human resources that the enterprise has
that can be used.

廣義的資源則除了狹義的資源外,還包括能耐,然 (capabilities)是指將狹義的資源轉換或企業顧客價
值的能力。

In addition to the narrow resource, the broad resource also includes the ability, which refers to the
ability to convert the narrow resource or enterprise customer value.
企業的策略層次：

Corporate strategy level:

總體策略(corporate strategy）

事業策略(business strategy)

職能策略(functional strategy)。

整體策略旨在探討如何發展一套有利的事業組合策略,包括企業的整個經營組合內,應該具有哪些種
類的事業?各個事業間的財務與其體資源應該如何分配?企業整體與環境的關係應該如何 ?企業整
體對外的角色。

The overall strategy aims to explore how to develop a favorable business portfolio strategy, including
what kinds of businesses should be included in the entire business portfolio of the enterprise? How
should the financial and physical resources of each business be allocated? What should the relationship
between the enterprise as a whole and the environment be? ?The role of the company as a whole.

整合策略(integration strategy)是指在同一產業中,企業擴展它的競 爭領域以包含不同的價值創造階

段。

An integration strategy refers to the expansion of a firm’s competitive field to include different stages of
value creation within the same industry.

水平整合(horizontal integration)是指企業對於產業同一價值創造 段的競爭者,所進行的擁有與控制

的策略。

Horizontal integration refers to the strategy of ownership and control of competitors in the same value-
creating segment of the industry.

當企業擴展進入所在產業的前或後一價值創造階段時,通常稱為垂直整合(vertical integration)。

When a firm expands into the pre- or post-value creation stage of its industry, it is often referred to as
vertical integration.

因此垂直整合是對於產業附加價值階段的選擇,藉由 整合兩個以上的價值創造階段,來產生價值綜
效(value synergy)。

Therefore, vertical integration is the choice for the value-added stage of the industry. By integrating two
or more value-creating stages, value synergy can be generated.

多角化策略(diversification strategy)是指企業以全新的產品,進入 一個全新的產業和市場。 通常採

取多角化策略,市場和產品有很大不同。

Diversification strategy refers to a company entering a new industry and market with new products.
Usually a diversification strategy is adopted, and the market and products are very different.

關聯式多角化(related diversification)是新事業與原先的事業之間存在著很多連結,非關聯式多角化
(unrelated diversification)新舊事業沒有連結。
Related diversification means that there are many connections between the new business and the
original business, while unrelated diversification means that there is no connection between the old and
the new business.

简略聯盟(strategic alliance)是在不同的企業間建立一種夥伴關藉此來結合彼此的資源、能耐,與核
心競爭力,以追求彼此在產品或服裡的設計、製造,或行銷等方面的共同 利益。

A strategic alliance is to establish a partnership between different enterprises to combine each other’s
resources, capabilities, and core competitiveness in order to pursue common ground in the design,
manufacture, or marketing of products or services.

全球化是目前企業經營上所面勢的一項重要環境趨勢。

Benefit. Globalization is an important environmental trend in current business operations.

重整策略 (restructuring)是企業對其經營方式或財務結構進行大幅改變和調整的一 種策略。

Restructuring is a strategy in which a company makes substantial changes and adjustments to its
operating methods or financial structure.

外包策略(outsourcing)是企業保留核心的價值創造活動,而將一些 非核心的價值創造活動,移轉至外
界的獨立廠商。

The outsourcing strategy is that the enterprise retains the core value-creating activities and transfers
some non-core value-creating activities to external independent manufacturers.

事業策略主要是探討在單一競爭領域的範圍內,企業進行競爭所應採 取的策略。 這主要是利用自

身的競爭優勢,以強化在此一競爭領域中的競 爭地位與積極擴展自己的市場占有率。 之種基本的
策 略型態:

Business strategy is mainly to discuss the strategies that enterprises should adopt to compete within the
scope of a single competitive field. This is mainly to use its own competitive advantages to strengthen
its competitive position in this competitive field and actively expand its market share. A basic strategy
type:

(1)成本領袖策略(cost leadership strategy):成不領袖策略是 透過經驗曲線或效率的追求來取得最低

成本,並由低廉的價格來獲得競爭 優勢。

(1) Cost leadership strategy: A successful leader strategy is to obtain the lowest cost through the
experience curve or the pursuit of efficiency, and obtain a competitive advantage by low prices.

(2)差異化策略(differentiation strategy):差異化策略乃指 透過塑造產品/服務的獨特性,造成與競爭者

的有利差異。

(2) Differentiation strategy: Differentiation strategy refers to creating a favorable difference from
competitors by shaping the uniqueness of products/services.

(3)集中策略(focus strategy):集中策略係將有限的資源集中於某一特殊的區隔 上,透過滿足該區隔的

獨特需求來取 得優勢。

(3) Focus strategy: Focus strategy concentrates limited resources on a particular segment, and obtains
advantages by meeting the unique needs of the segment.
職能策略探討如何在各個企業職能領域內,例如,生產、行銷、人力 資源、研發與財務等,達到最大
的資源生產力。

Functional strategy explores how to maximize resource productivity in various corporate functional
areas, such as production, marketing, human resources, research and development, and finance.