本研究以跨國 PC 產業之 A 公司為研究個案，探討企業在地緣政治風險與供應鏈去中化（de-risking from China）情境下，如何建構並推動供應鏈韌性管理機制。近年來，美中貿易衝突、出口管制政策與全球供應鏈中斷風險持續升高，使企業逐漸由過去以成本效率為核心之供應鏈管理模式，轉向強調供應來源多元化、供應鏈可視性與供應鏈韌性之管理方向。然而，既有研究多聚焦於供應鏈重組與風險管理之宏觀討論，對於企業內部如何實際推動、追蹤與持續優化供應鏈韌性管理機制，相關研究仍相對有限。
因此，本研究採用個案研究法，透過企業內部資料、參與式觀察與次級資料分析，探討 A 公司如何透過 qualification 機制、供應來源管理、跨部門協作與數據化追蹤方式，逐步建立供應鏈去中化之管理架構。研究發現，A 公司並非僅透過單一供應來源調整推動供應鏈去中化，而是建立一套結合 qualification、Commodity Readiness 與 COO-based NC ratio 之動態管理機制。其中，Commodity Readiness 用以衡量企業在理論上已具備之非中國供應能力，而 COO-based NC ratio 則反映實際生產與採購過程中非中國供應來源之使用情形。企業進一步透過 dashboard 持續比較兩者之差異（gap），作為辨識供應鏈策略規劃與實際執行落差的重要依據，並透過 gap mitigation 機制進行持續調整與改善。
本研究認為，供應鏈韌性不應僅被視為供應來源分散或風險管理策略，而應進一步被轉化為可持續追蹤、量化分析與動態調整之管理機制。此外，本研究亦指出 dashboard、供應鏈可視性與數據導向管理能力，已逐漸成為企業推動供應鏈韌性的重要基礎。研究結果除補充供應鏈韌性之實務管理觀點外，亦可作為企業在面對地緣政治風險與供應鏈不確定性時之管理參考。

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