多角化經營之跨國公司，因囿於地理與資料傳遞的限制，其管理往往透過制定關鍵績效指標（key performance index, KPI）來評鑑地區分公司的管理績效，然而這些關鍵績效指標多未考量不同產業之特性與需求，因而造成管理上的困境。
本論文以代理人理論為架構，分析隸屬一家跨國控股公司旗下醫療事業體的個案公司—荷蘭醫材企業有限公司，並探討當母公司新任CEO本著經濟成長的追求，宣告其管理計畫與收益規劃後產生的衝突與管理議題。本研究尤其專注於探討個案公司在醫療器材部分的管理，因為醫療器材特殊的產業屬性，其設計、製造、銷售等皆受到各國衛生主管機關的高度關注，因此強調更嚴謹的風險與品質管理。然因著委託人與代理人（子公司經理人）之間目標衝突，代理人可能出現刻意隱藏資訊或者降低品質管制水準的動機。除探討醫療器材產業的特殊屬性，個案分析中亦深入探討醫療器材產業的管理重點，以及企業在運營的過程中需要注意的管制。
本論文包含個案本文和教師手冊兩部分，希望能藉此培養專業經理人之決策思維能力，期望日後遇到相似業種與管理議題時，能從個案中獲得不同角度的啟發，調整思考層面，確保產品安全與性能，而非僅著重於以利益主之管理績效。

This study investigates the management problem related to one branch company of a multinational enterprise that owns four business units including oil, military, aero-space and medical device. For chasing the goal of maximizing profits, the new CEO of this multinational enterprise set ambitious target revenues of the group and all it branches, without considering the special characteristics or requirements of medical device industry. The agency theory is thus used as an analytical framework to investigate how the case company, a Taiwan branch company which belongs to the unit of medical device and is responsible for producing transmission cable of physical signal, react to the decision of the CEO.
In particular, the discussion in this case study focused mainly on the management issues related to medical device manufacturing. Because the manufacturing of medical devices is strictly regulated and controlled by local authorities, different requirements are applied to different classifications of medical devices, and national regulations related to design, material, manufacturing processes, packaging and labeling all need to be strictly followed. However, the information asymmetry and the misalignment of goals between the branch and the parent company might provide incentives for the managers of the branch company to conceal key information or to reduce the level of quality inspection.
This case study not only helps managers to understand the fundamental differences between the requirements of local authorities for medical devices and those for the regular products, but also encourage them to think beyond financial KPIs when designing a good management system.

參考文獻
中文文獻
徐世輝，民88，全面品質管理著，華泰文化事業。
戴久永，民85，品質管理，中華民國品質管制學會發行。

英文文獻
Cartwright, D. (1949). Some principles of mass persuasion: Selected findings of research on the sale of United States war bonds. Human Relations, 2(3), 253-267.
Deming E. W. (1986). Out of Crisis, MIT Press, Cambridge, Massachusetts.
Freeman R. E. (1984). Stakeholder Theory, The State of The Art, Cambridge University Press, England.
ISO/TC 176/SC 2. (2015). ISO 9001 Quality Management Systems — Requirements, ISO Copyright Office, Geneva, Switzerland.
ISO/TC 210, (2016). ISO 13485 Medical Devices — Quality Management Systems — Requirements for Regulatory Purposes, ISO Copyright Office, Geneva, Switzerland.
Jensen M. C. and Meckling W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs And Ownership Structure ,Journal of Financial Economics, 3(4), 305-360.
Pareto V. F. D. (1906). Manual of Political Economy, A Critical and Variorum Edition, Oxford University Press, England.

網頁文獻
MDDI Staff ，2014，Top 40 Medical Device Companies。取自http://mddionline.com/article/top-40-medical-device-companies
行政院，2016，台灣生物經濟產業發展方案，中華民國 台灣。取自http://www.ey.gov.tw/Upload/RelFile/26/734174/e370e2cd-3468-4491-a5b8-fa5aa4e290e7.pdf
衛服部，2017，醫療器材分類分級與GMP需求，中華民國 台灣。取自http://www.hbmsp.sipa.gov.tw/itri/tw/images/Legal2_1.htm