Untitled
Untitled
Chapter 1
企業的內涵與本質
{學習目標}
{learning target}
▶什麼是企業?企業的定義為何?
▶企業的利潤目標內涵為何?
▶企業的生產資源包括哪五種?
▶何謂商業模式?
▶何謂企業職能?
▶企業與社會的關係為何?
"學習目標 "
“learning target “
♦企業的本質為何?
♦世界主要的經濟制度為何?
♦商業活動的發展經過哪些階段?
♦企業與資本主義制度的關係為何?
♦What is the relationship between the enterprise and its stakeholders and the creation of value?
♦何謂效率?何謂效能?
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。
•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。
●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
•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
•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.
Physical resources include raw materials for machinery and equipment, workshops, computer
equipment, transportation equipment, and other related hardware facilities.
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。
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
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
人力資源 職能
資訊
Production Resources – Production and Operations Functions – Marketing Functions – Customers
Technology
financial 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
•經濟的角度:企業的存在增加了社會的財富。
•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:
•令人興奮的(exciting)企業是一種充滿樂趣並且令人興奮的過程。
•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。
•挑戰的(challenging)企業也面對著問題與困難。
•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:
•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。
*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。
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
2.1 企業環境
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。
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。
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。
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。
6. 工會:工會是由員工所組成,
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
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:
1.總體環境的疆域很大,
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,
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.
The effect of the global village has further contributed to the global market, which has increasingly
formed a phenomenon of homogeneity of demand.
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
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。
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-
Blocked currency and government permission to import and export are two common currency barriers.
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,
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.
Power distance refers to the degree of social disequilibrium and difference in the relationship of
obedience to authoritarianism.
Uncertainty avoidance refers to the degree to which people in society are required to avoid ambiguous
situations.
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。
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
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
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?
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.
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,
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.
處理道德的兩難的思考問題
這件事合法嗎?
這件事能取得對等的平等嗎?
這件事導致我内心有何感受?
使用書面的道德規範書
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.
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.
企業
Enterprise
風場的人心供雇用種客
資源獲取與採購的道德性
行銷與消費者議題
環境、健康與安全的關切
Environmental, Health and Safety Concerns
社區與「好鄰居」政策
社會責任應有的基本共識。
1. 「守法是應盡的義務,不是社會責任」
2.「將本求利的行為不是社會責任」
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 .“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。
1. Obstructionist stance: Businesses that take an obstructionist stance often choose not to be socially
responsible.
2. Defensive stance: Businesses that take a defensive stance usually strictly abide by the norms of the
law.
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。
社會責任的管理。
Management of social responsibility.
1.具體提列社會責任的預算
2.指派專責的人員
3.進行社會審計
4.設立内部反省制度
Chapter 4
獨資型態。
Sole proprietorship
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:
(1)很容易開始,也很容易結可以開始一項新企業
(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
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
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:
(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:
(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。
(4) 當合夥人間出現意見不一或爭執時。
(5) 並不容易退出。
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。
公司的優點:
(1)僅負有限清償責任
(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
(5)公司型態因為偏向永續經營
(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
公司的缺點:
(1)有重複課稅的問題
(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
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:
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
微型企業挑戰:
1. 如何獲取新的顧客
2. 如何管理時間
3.要將企業與家庭分開
4. 政府規範的問題
5. 管理風險
5. Managing risk
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.
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.
Vertical M&A refers to the acquisition of upstream suppliers or downstream distributors of the products
or services operated by the acquirer.
併購利益:
2.克服進入新產業或新市場的障礙
3.降低新產品開發的成本
4.併購的風險比自行創業低
5. 能以更快的速度進入市場
6. 取得不熟悉領域的能耐較為容易
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
3. 併購的費用往往很高
4. 沒有獲得獨享的綜效
4. No exclusive synergies
併購或的關鍵:
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
3.必須很小心和很謹慎地評估併購
4.併購公司必須在財務上相當 穩健
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.
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
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。
3.加盟店具有相當經驗
4 加盟體系在地理上比較集中。
5. 加盟體系中的作業不是太複雜。
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
Chapter 5
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:
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
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.
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
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:
1.創業成敗的原因
2.不夠專注
2. Insufficient focus
3.缺乏有效的控制系統
4.資金不足
4. Insufficient funds
創業成功的可能原因如下:
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:
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:
評估可能的創業機會
擬定創業計畫
管理新創事業
持續發展新創事業
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:
1.創業大學校計畫
2.創業家實證計畫
3. 中小企業創育機構
4.促進創育機構價值鏈提升計畫
5. 新創加速躍升計畫
6. 女性創業飛雁計 畫
7. 微型創業鳳凰計畫
8. 創業研習及諮詢輔導
9.創業天使投資方案
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.
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:
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.
An integration strategy refers to the expansion of a firm’s competitive field to include different stages of
value creation within the same industry.
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.
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。
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.
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) 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) Differentiation strategy: Differentiation strategy refers to creating a favorable difference from
competitors by shaping the uniqueness of products/services.
(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.