本研究採取資源基礎觀點之製造競爭策略，有助於觀察與評估TFT- LCD液晶顯示器製造產業之個案公司營運規劃，以解析高度競爭產業中個案企業營運規劃實務案例。資源基礎觀點之製造競爭策略引用資源基礎理論的學術觀點，結合競爭策略與製造策略的知識學習，提出整合性的營運規劃研究模式，藉由個案企業營運規劃案例觀察，歸納與演繹出案例中通則性的作法，並提出以資源基礎觀點之製造策略營運規劃評估流程。本研究營運規劃評估流程指出企業廠商在營運轉型的思考與規劃上，應先檢視產業現況與未來趨勢情報的蒐集與分析資訊，以供企業領導人在產業結構定位的假設，並依循進行企業內部資源的檢視、調整與提升，以對應競爭策略進行企業外部機會威脅的因應。在確立企業資源與競爭策略後，進行製造策略中的知識學習，達成製造工廠的製造績效。本研究亦顯示企業營運計劃時所需評估的資源項目、考量因子與核心與重大資源，並對於這些資源項目與考量因子在企業營運規劃與評估上的運用與結論建議。最後，透過本研究的貢獻，說明企業廠商在營運轉型與管理實務的意涵以及未來研究上的建議。

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