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題名 供應商平衡計分卡之設計與運用――以某電子業為模擬對象
Design and application of supplier balanced scorecard ― a case study作者 簡秀蓉 貢獻者 吳安妮
簡秀蓉關鍵詞 供應商績效
供應鏈管理
平衡計分卡
供應商平衡計分卡
performance measures
supplier performance metrics
supply chain management
balanced scorecard
supplier balanced scorecard日期 2009 上傳時間 9-Sep-2013 11:23:57 (UTC+8) 摘要 21世紀是供應鏈與供應鏈之間的戰爭。從近幾年Fortune雜誌調查發現,美國前500強企業多以創新的供應鏈管理見長,供應商管理能力已經躍升為今日企業之核心能耐,企業不再單打獨鬥,而是靠跨組織的合作才能贏得商戰。為了管理日漸龐雜的供應商關係,「供應商計分卡」普遍運用於企業,然而實際走訪電子業界卻發現,供應商計分卡績效衡量指標非常不足,更大的問題是供應商計分卡績效衡量指標欠缺與總公司策略的連結!一個缺乏策略與戰術的衡量指標很容易使組織的管理走向明日黃花。有鑑於此,本研究期以化策略為行動的績效管理工具平衡計分卡,為企業提供供應商績效衡量指標全新架構,我們稱這套嶄新的管理工具為「供應商平衡計分卡」,供應商平衡計分卡能帶領企業結合跨組織力量,不僅拉升企業績效,更能有效應付未來挑戰。
The 21st century is the age of supply chain war. In recent years, Fortune magazine survey found that most of the top 500 US companies are known for innovation of supply chain management, and the supplier management capability has emerged as the core competence of today`s enterprises. The enterprises can no longer compete solely on themselves, and “inter-organizational cooperation” will be the key to the success. In order to manage increasingly complicated and numerous supplier relationships, “supplier scorecard” is generally used in business. However, after actually interviewing with the electronics industry, we found that the performance measures of supplier scorecard are insufficient. In particular, the supplier performance measurement scorecard lacks for links with the head office strategy. In this study, we introduce a strategy tool which incorporates with the performance management tool Balanced Scorecard. It aims to provide enterprises with a new supplier performance metrics framework, and we call this new management tool “Supplier Balanced Scorecard.” The “Supplier Balanced Scorecard” not only can lead the enterprises to combine inter-organizational efforts, but also pull up business performance, more effectively in meeting the challenge of the new century.參考文獻 英文部分 1. Abramson Neil R. and Ai Janet X.(1994), Taking the slow boat to China, pp. 27-36, BusinessQuarterly2. Anderson S. W., H. C. Dekker (2009), Strategic cost management in supply chains, part1: structural cost management, Vol. 23 No. 2, pp. 201-220, USA, American Accountion Association3. Anderson S. W., H. C. Dekker (2009), Strategic cost management in supply chains, part2: executional cost management, USA, Vol. 23 No. 3, pp. 289-305, USA, American Accountion Association4. Anderson S. W., D. Glenn, K. L. Sedatole (2000), Sourcing parts of complex products: evidence on transactions costs, high-powered incentives and ex-post opportunism, Vol. 25, pp. 723-749, USA, Accounting Organizations and Society5. Anderson S. W., M. H. Christ, H. C. Dekker, K. L. Sedatole (2009), Risk manage in strategic alliances: field and survey evidence, USA, SSRN.com6. Anderson, S. W., K. L. Sedatole (2003), Management accounting for the extended enterprise: performance management for strategic alliances and networked partner., London, Oxford Press7. Baldwin C. Y., K. B. Clark, J. Magretta, J. H. Dyer, N. Kumar, M. L. Fisher, D. V. Fites, J. P. Womack, D. T. Jones, Managing the value chain, USA, Harvard Business School Press8. Bendoly E., E. D. Rosenzweig, J. K. Stratman(2007), Performance metric portfolios: a framework and empirical analysis,, Vol.16 No. 2, pp. 257-276, GA, USA, Production and Operations Management Society9. Bhagwat, Rajat, Sharma, M. Kumar (2007), Performance measurement of supply chain management: a balanced scorecard approach, COMPUTERS & INDUSTRIAL ENGINEERING, Vol. 53, No.1, pp.43-62, Rajasthan, India10. Bigliardi B., E. Bottani (2010), Performance measurement in the food Supply chain: a balanced scorecard approach, Vol. 28 No. 5/6, pp. 249-260, Parma, Italy, Emerald Group Publishing11. Billesbach T. J., Harrison A., Margan S. C.(1991), Supplier performance measure and practices in JIT companies in the USA and UK, pp. 24-28, International Journal of 12. Brown R.C (1993), The role of the legal environment in doing bus iness in the people`s Republic of China, in kelley, L./Shenkar, O.(eds), pp. 63-87, international business in China, London, Routledge Purchasing and Materials Management13. Chia A., M. Goh, Sin-hoon Hum (2009), Performance measurement in supply chain entities: balanced scorecard perspective, Vol. 16 No. 5, pp. 605-620. USA, Emerald Group Publishing14. Craighead C. W., G. Tomas, M. Hult, D. J. Kenchen Jr., (2009), The effects of innovation–cost strategy, knowledge, and action in the supply chain on firm performanc., Vol. 27, pp. 405-421, USA, Journal of Operations Management, www. elsevier.com/locate/jom15. Farlow D., G. Schmidt, A. Tsay, C. Holloway, K. Perkins(1996), Supplier management at sun microsystems, Standford University Graduate School of Business, USA, Leland Stanford Junior University16. Gordon S.,ProQuest Information and Learning Company ---7 steps to measure supplier perfomance,from BNET,http://findarticles.com/p/articles/mi_qa3993/is_200703/ai_n19430989/?tag=rbxcra.2.a.1117. Ittner C. D., D. F. Larcker, V. Nagar, M. V. Rajan (1999), Supplier selection, monitoring practices, and firm performance, Vol. 18, pp. 253-281, PA, USA, Journal of Accounting and Public Policy18. James P. Womack, Daniel T. Jones (1996), Lean thinking: banish waste and create wealth in your corporation, New York USA ,Simon and Schuster19. Kaplan R. S., D. P. Norton (1996), The balanced scorecard: translatiing strategy into action, USA, S Harvard Business School Press20. Kaplan R. S., D. P. Norton (2003), Strategy map: converting intangible assets into tangible outcomesss,USA, Harvard Business School Press21. Kaplan R. S., D. P. Norton (2006), Alignment: using the balanced scorecard to create corporate synergies, USA, Harvard Business School Press22. Lambert, Douglas M., Martha C. Cooper and Janus D. Pagh(1998), Supply chain management: Implementation issues and research opportunities, Vol 9/2, pp. 1-19, The international Journal of Logistics Management23. Leavy B(1994), The two strategic perspective on the buyer-supplier relationship, Vol 35/2, pp.47-51, Production and Inventory Management Journal24. Lee K. H., Lo T.W.C.(1993), American business people`s perceptions of marketing and negotiating in the people`s Republic of China, in kelley, L./Shenkar, O.(eds), p208-224, international business in China, London, Routledge25. Maloni, M.J. and W.C. Benton (1997), Supply chain parnership:opportunities for operations research, Vo1. 101, No.3, pp.419-429, European Journal of Operational Research26. Michael Porter(1985), Competitive Advantage, USA, Harvard Business School Press27. Powell W. W.(1987), Hybrid organizational arrangements: New form or transitional development? Vol 30/1, p67-68 California Management Review28. Schmitz J., K.W. Platts (2003), Roles of supplier performance measurement: indication from a study in the automotive industry, Vol. 41 No. 8, pp. 711-721, Management Decision, UK, MCB UP Limited29. Shenkar Oded, Rones S.(1993), The culture context of negotiations: The implication of chinese interpersonal norms, in kelley, L./Shenkar, O.(eds), p191-207, international business in China, London, Routledge30. Standifird S. S., Marshall R. S.(2000), The transaction cost advantage of guanxi-basedbusiness practices, Vol 35/1, p21-42, Journal of World Business31. Tomas G., M. Hult, D. J. Ketchen, G. L. Adams, J. A. Mena(2008), Supply chain orientation and balanced scorecard performance, Michigan State University and Auburn University, No. 4, pp. 526-544 USA, Journal of managerial issues32. Yin R. K. (1994), Case study research: design and methods, USA, Sage Publications, Inc. Press 中文部分1. 本林勝海(1991),多種少量JIT生產管理法則,超越企管顧問發行2. 宋四君(2008),全球供應鏈實踐過程中柔性能力之研究:以利豐集團為例,政治大學經營管理碩士學程碩士論文3. 吳奇岳(2009),企業智慧資本報導模式之建構:以某智慧型手持設備公司為例,政治大學商學院經營管理碩士學程碩士論文4. 林雅琢(2005),結合VPI模式與AHP法探討供應商績效衡量之研究,淡江大學企業管理學系碩士在職專班碩士論文5. 林永全(2003),供應商管理機制之影響因素研究,大葉大學國際企業管理學系碩士班碩士論文6. 陳啟政(2003),運用總品質成本分析之供應商績效評估模式,中原大學工業工程學系博士論文7. 童超塵、曾俊傑、李佩熹、張順傑(2009),建構台灣IC設計產業之供應商績效評估模式及實證,科技管理學刊,第14卷第二期,pp. 1-26。8. 羅鵬程(2009),平衡計分卡實施及遭遇之問題與解決之道:以某被動元件公司為例,政治大學經營管理碩士學程全球台商班碩士論文9. 蘇志成(2005),夥伴關係管理、供應鏈管理與供應商、製造商績效間關係之探討,國立東華大學企業管理研究所碩士論文10. 利豐研究中心(2003),應鏈管理:利豐集團的實踐經驗,三聯書店香港有限公司出版11. 供應鏈高績效管理:改善生產服務流程、提升企業績效的物流策略(2002),美商麥格羅‧希爾出版,作者Edward H. Frazelle12. 供應鏈策略管理五大修練(2005),美商麥格羅‧希爾出版,作者Shosganah Cohen, Joseph Roussel13. 追求卓越:探索成功企業的特質(1982),天下文化出版,作者Tom Peters, Robert H. Waterman Jr.14. 從供應鏈看管理(2004),梅霖文化出版,作者Michael Hugos15. 物流與供應鏈管理理論與實務(2005),美商麥格羅‧希爾出版,作者Edward H. Frazelle 網站1. A database of 50 years of FORTUNE`s list of America`s largest corporations(Wal-Mart Stores),取自:CNN網站,網址:http://money.cnn.com/magazines/fortune/fortune500_archive/letters/W.html。2. Wal-Mart Stores網站資料,取自:wikipedia,網址:http://en.wikipedia.org/wiki/Wal-Mart。3. Fortune 500 Woman CEO網站資料,取自:FORTUNE網站,網址:http://money.cnn.com/galleries/2010/fortune/1004/gallery.fortune500_women_ceos.fortune/index.html4. FORTUNE 500---Our annual ranking of America`s largest corporations網站資料,取自:FORTUNE網站,網址:http://money.cnn.com/magazines/fortune/fortune500/2010/snapshots/2255.html5. 公開資訊觀測站,網址http://newmops.twse.com.tw/6. 拓墣產業研究所徐玉學專訪內容取自數位時代,網址:http://www.bnext.com.tw/article/view/cid/0/id/5769 描述 碩士
國立政治大學
商管專業學院碩士學位學程(AMBA)
97380025
98資料來源 http://thesis.lib.nccu.edu.tw/record/#G0097380025 資料類型 thesis dc.contributor.advisor 吳安妮 zh_TW dc.contributor.author (Authors) 簡秀蓉 zh_TW dc.creator (作者) 簡秀蓉 zh_TW dc.date (日期) 2009 en_US dc.date.accessioned 9-Sep-2013 11:23:57 (UTC+8) - dc.date.available 9-Sep-2013 11:23:57 (UTC+8) - dc.date.issued (上傳時間) 9-Sep-2013 11:23:57 (UTC+8) - dc.identifier (Other Identifiers) G0097380025 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/60623 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 商管專業學院碩士學位學程(AMBA) zh_TW dc.description (描述) 97380025 zh_TW dc.description (描述) 98 zh_TW dc.description.abstract (摘要) 21世紀是供應鏈與供應鏈之間的戰爭。從近幾年Fortune雜誌調查發現,美國前500強企業多以創新的供應鏈管理見長,供應商管理能力已經躍升為今日企業之核心能耐,企業不再單打獨鬥,而是靠跨組織的合作才能贏得商戰。為了管理日漸龐雜的供應商關係,「供應商計分卡」普遍運用於企業,然而實際走訪電子業界卻發現,供應商計分卡績效衡量指標非常不足,更大的問題是供應商計分卡績效衡量指標欠缺與總公司策略的連結!一個缺乏策略與戰術的衡量指標很容易使組織的管理走向明日黃花。有鑑於此,本研究期以化策略為行動的績效管理工具平衡計分卡,為企業提供供應商績效衡量指標全新架構,我們稱這套嶄新的管理工具為「供應商平衡計分卡」,供應商平衡計分卡能帶領企業結合跨組織力量,不僅拉升企業績效,更能有效應付未來挑戰。 zh_TW dc.description.abstract (摘要) The 21st century is the age of supply chain war. In recent years, Fortune magazine survey found that most of the top 500 US companies are known for innovation of supply chain management, and the supplier management capability has emerged as the core competence of today`s enterprises. The enterprises can no longer compete solely on themselves, and “inter-organizational cooperation” will be the key to the success. In order to manage increasingly complicated and numerous supplier relationships, “supplier scorecard” is generally used in business. However, after actually interviewing with the electronics industry, we found that the performance measures of supplier scorecard are insufficient. In particular, the supplier performance measurement scorecard lacks for links with the head office strategy. In this study, we introduce a strategy tool which incorporates with the performance management tool Balanced Scorecard. It aims to provide enterprises with a new supplier performance metrics framework, and we call this new management tool “Supplier Balanced Scorecard.” The “Supplier Balanced Scorecard” not only can lead the enterprises to combine inter-organizational efforts, but also pull up business performance, more effectively in meeting the challenge of the new century. en_US dc.description.tableofcontents 目 錄 I圖 目 錄 III第壹章 緒論 1第一節 研究背景與動機 1第二節 研究問題 4第三節 研究範圍 6第四節 論文架構 7第貳章 文獻探討 10第一節 供應鏈的演進與供應商之分類 11第二節 供應商績效衡量模式 17第三節 供應商績效衡量指標 22第四節 研究延伸 31第參章 研究方法與設計 33第一節 研究方法之流程 33第二節 個案研究法 35第肆章 個案公司介紹 39第一節 產業介紹 39第二節 個案公司介紹 50第三節 供應商管理現況 60第伍章 A公司「供應商平衡計分卡」之設計與應用 64第一節 總公司策略地圖 65第二節 製造中心SBU平衡計分卡 71第三節 採購部門SSU平衡計分卡 75第四節 供應商平衡計分卡 81第陸章 結論與建議 89第一節 研究結論 90第二節 研究限制 93第三節 未來研究建議 94參考文獻 96 zh_TW dc.format.extent 6672759 bytes - dc.format.mimetype application/pdf - dc.language.iso en_US - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0097380025 en_US dc.subject (關鍵詞) 供應商績效 zh_TW dc.subject (關鍵詞) 供應鏈管理 zh_TW dc.subject (關鍵詞) 平衡計分卡 zh_TW dc.subject (關鍵詞) 供應商平衡計分卡 zh_TW dc.subject (關鍵詞) performance measures en_US dc.subject (關鍵詞) supplier performance metrics en_US dc.subject (關鍵詞) supply chain management en_US dc.subject (關鍵詞) balanced scorecard en_US dc.subject (關鍵詞) supplier balanced scorecard en_US dc.title (題名) 供應商平衡計分卡之設計與運用――以某電子業為模擬對象 zh_TW dc.title (題名) Design and application of supplier balanced scorecard ― a case study en_US dc.type (資料類型) thesis en dc.relation.reference (參考文獻) 英文部分 1. Abramson Neil R. and Ai Janet X.(1994), Taking the slow boat to China, pp. 27-36, BusinessQuarterly2. Anderson S. W., H. C. Dekker (2009), Strategic cost management in supply chains, part1: structural cost management, Vol. 23 No. 2, pp. 201-220, USA, American Accountion Association3. Anderson S. W., H. C. Dekker (2009), Strategic cost management in supply chains, part2: executional cost management, USA, Vol. 23 No. 3, pp. 289-305, USA, American Accountion Association4. Anderson S. W., D. Glenn, K. L. Sedatole (2000), Sourcing parts of complex products: evidence on transactions costs, high-powered incentives and ex-post opportunism, Vol. 25, pp. 723-749, USA, Accounting Organizations and Society5. Anderson S. W., M. H. Christ, H. C. Dekker, K. L. Sedatole (2009), Risk manage in strategic alliances: field and survey evidence, USA, SSRN.com6. Anderson, S. W., K. L. Sedatole (2003), Management accounting for the extended enterprise: performance management for strategic alliances and networked partner., London, Oxford Press7. Baldwin C. Y., K. B. Clark, J. Magretta, J. H. Dyer, N. Kumar, M. L. Fisher, D. V. Fites, J. P. Womack, D. T. Jones, Managing the value chain, USA, Harvard Business School Press8. Bendoly E., E. D. Rosenzweig, J. K. Stratman(2007), Performance metric portfolios: a framework and empirical analysis,, Vol.16 No. 2, pp. 257-276, GA, USA, Production and Operations Management Society9. Bhagwat, Rajat, Sharma, M. Kumar (2007), Performance measurement of supply chain management: a balanced scorecard approach, COMPUTERS & INDUSTRIAL ENGINEERING, Vol. 53, No.1, pp.43-62, Rajasthan, India10. Bigliardi B., E. Bottani (2010), Performance measurement in the food Supply chain: a balanced scorecard approach, Vol. 28 No. 5/6, pp. 249-260, Parma, Italy, Emerald Group Publishing11. Billesbach T. J., Harrison A., Margan S. C.(1991), Supplier performance measure and practices in JIT companies in the USA and UK, pp. 24-28, International Journal of 12. Brown R.C (1993), The role of the legal environment in doing bus iness in the people`s Republic of China, in kelley, L./Shenkar, O.(eds), pp. 63-87, international business in China, London, Routledge Purchasing and Materials Management13. Chia A., M. Goh, Sin-hoon Hum (2009), Performance measurement in supply chain entities: balanced scorecard perspective, Vol. 16 No. 5, pp. 605-620. USA, Emerald Group Publishing14. Craighead C. W., G. Tomas, M. Hult, D. J. Kenchen Jr., (2009), The effects of innovation–cost strategy, knowledge, and action in the supply chain on firm performanc., Vol. 27, pp. 405-421, USA, Journal of Operations Management, www. elsevier.com/locate/jom15. Farlow D., G. Schmidt, A. Tsay, C. Holloway, K. Perkins(1996), Supplier management at sun microsystems, Standford University Graduate School of Business, USA, Leland Stanford Junior University16. Gordon S.,ProQuest Information and Learning Company ---7 steps to measure supplier perfomance,from BNET,http://findarticles.com/p/articles/mi_qa3993/is_200703/ai_n19430989/?tag=rbxcra.2.a.1117. Ittner C. D., D. F. Larcker, V. Nagar, M. V. Rajan (1999), Supplier selection, monitoring practices, and firm performance, Vol. 18, pp. 253-281, PA, USA, Journal of Accounting and Public Policy18. James P. Womack, Daniel T. Jones (1996), Lean thinking: banish waste and create wealth in your corporation, New York USA ,Simon and Schuster19. Kaplan R. S., D. P. Norton (1996), The balanced scorecard: translatiing strategy into action, USA, S Harvard Business School Press20. Kaplan R. S., D. P. Norton (2003), Strategy map: converting intangible assets into tangible outcomesss,USA, Harvard Business School Press21. Kaplan R. S., D. P. Norton (2006), Alignment: using the balanced scorecard to create corporate synergies, USA, Harvard Business School Press22. Lambert, Douglas M., Martha C. Cooper and Janus D. Pagh(1998), Supply chain management: Implementation issues and research opportunities, Vol 9/2, pp. 1-19, The international Journal of Logistics Management23. Leavy B(1994), The two strategic perspective on the buyer-supplier relationship, Vol 35/2, pp.47-51, Production and Inventory Management Journal24. Lee K. H., Lo T.W.C.(1993), American business people`s perceptions of marketing and negotiating in the people`s Republic of China, in kelley, L./Shenkar, O.(eds), p208-224, international business in China, London, Routledge25. Maloni, M.J. and W.C. Benton (1997), Supply chain parnership:opportunities for operations research, Vo1. 101, No.3, pp.419-429, European Journal of Operational Research26. Michael Porter(1985), Competitive Advantage, USA, Harvard Business School Press27. Powell W. W.(1987), Hybrid organizational arrangements: New form or transitional development? Vol 30/1, p67-68 California Management Review28. Schmitz J., K.W. Platts (2003), Roles of supplier performance measurement: indication from a study in the automotive industry, Vol. 41 No. 8, pp. 711-721, Management Decision, UK, MCB UP Limited29. Shenkar Oded, Rones S.(1993), The culture context of negotiations: The implication of chinese interpersonal norms, in kelley, L./Shenkar, O.(eds), p191-207, international business in China, London, Routledge30. Standifird S. S., Marshall R. S.(2000), The transaction cost advantage of guanxi-basedbusiness practices, Vol 35/1, p21-42, Journal of World Business31. Tomas G., M. Hult, D. J. Ketchen, G. L. Adams, J. A. Mena(2008), Supply chain orientation and balanced scorecard performance, Michigan State University and Auburn University, No. 4, pp. 526-544 USA, Journal of managerial issues32. Yin R. K. 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