延遲是供應鏈管理領域中一種策略，其已在實務界及學術界有頗長一段的發展歷史。然而，現有的延遲文獻大都是十分概念性的，以從事概念原則或解析模型的建構為主，而實證性的研究又多以個案研究為主，較難對產業內的應用狀況、甚至跨產業的應用比較，有個全面性的觀察。此外，目前多數關於延遲策略的問卷調查來自西方（尤其是美國與英國），但延遲已普遍在其他地區（如亞太地區）被應用，卻少有實證性研究考慮到大中華地區。為了填補上述研究缺口，本研究擬同時透過個案訪談與問卷調查，瞭解兩岸三地之電子資訊業、成衣紡織業、家電製造業廠商實行延遲策略的動機、現況、影響因素與結果。
研究結果顯示，兩岸三地此三產業之廠商實行延遲策略的程度，對比過去以已開發國家為研究對象（尤其是美國與英國）的研究結果，高出甚多。其次，不論是三年前、現在或三年後，延遲設計、延遲包裝/貼標及物流延遲都是最被普遍使用的延遲策略。就產業別來看，本研究發現產業特徵的確會影響不同延遲策略的應用程度，換句話說，取決於特定的產業環境，延遲策略會有顯著的不同。最後，企業內外條件（環境變化程度、管理實踐、資訊系成熟度）都對延遲策略之實行有正向影響。至於實行延遲策略的結果，延遲策略的確會提高公司績效，但不見得會促使企業把營運活動的外包。

Postponement, which is a stategy in the area of supply chain management, has a long history of practical applications as well as academic literature. However, most existing studies are conceptual and the main method of empiprical study is case study, which leads to the empirical findings are not able to be generalized to other companies or industries. In addition, past empirical researches are almost entirely conducted in the Western countries. Therefore, the purpose of this study is to investigate the motivations, current situations, facilitators and and results of postponement in Greater China (including Mainland China, Hong Kong, and Taiwan). This study conducted two interviews and a questionnaire survey by e-mail across three industries.
The result indicated that postponement application in Greater China was growing and the degree of postponement application was higher than the previous evidences in the West regions. Rather, environmental uncertainty, administrative factors, and IS maturity had positive effects on postponement application. In addition, industry characteristics would also affect the types of postponement strategy used. As to the results of applying postponement, postponement indeed raises company performances, but it is not necessary to facilitate companies outsource operations activities.

摘要 六
Abstract 七
第一章 序論 1
第一節 研究背景 1
一、 延遲策略在供應鏈管理中的定位與重要性 1
二、 延遲策略的發展現況 4
第二節 研究目的 8
第三節 研究流程 11
第二章 文獻回顧 13
第一節 延遲策略 13
一、 延遲策略的定義與分類 14
二、 過去關於延遲策略的研究 22
三、 延遲策略與傳統生產管理的區別 29
第二節 延遲策略的實行動機 34
第三節 環境對延遲策略的影響 36
第四節 延遲策略的促進因素 38
一、 管理實踐與延遲策略 40
二、 資訊系統成熟度與延遲策略 42
第五節 實行延遲策略的結果 44
一、 延遲策略與營運活動的外包 44
二、 延遲策略與公司績效 46
第三章 研究方法 47
第一節 衡量工具之發展 47
第二節 研究對象與抽樣設計 50
第四章 個案分析與討論 53
第一節 鴻海集團 53
一、 鴻海的經營策略 53
二、 鴻海的延遲策略 55
第二節 聚陽實業 58
一、 聚陽的經營策略 58
二、 聚陽的延遲策略 61
第三節 小結 64
第五章 統計分析與討論 67
第一節 信度與效度分析 67
第二節 實行延遲策略的動機 70
第三節 延遲策略在兩岸三地的應用狀況 71
一、 延遲策略的應用程度 71
二、 延遲策略應用的跨產業比較 73
第四節 假設檢定 75
第六章 結論 78
第一節 研究結果與討論 78
一、 兩岸三地廠商實行延遲策略的狀況 78
二、 企業內外因素對實行延遲策略的影響 80
三、 實行延遲策略的結果 82
第二節 管理意涵 84
一、 延遲策略在供應鏈管理中的意義 84
二、 評估企業的內外營運條件 85
三、 重視管理能力 87
第三節 研究限制與未來研究方向 88
參考文獻 90
中文文獻 90
英文文獻 91
附錄：研究問卷 105

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