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    Title: 我國傳統產業與資訊電子業企業績效之決定因素
    Other Titles: The Determinants of corporate performance in conventional industries and information technology industry in Taiwan
    Authors: 曹嘉玲;Chow, Chia-ling;楊淑娟;Yang, Shu-Chuan
    Contributors: 淡江大學會計學系
    Keywords: 企業績效;平衡計分卡;經濟附加價值;績效指標;Corporate Performance;Balanced Scorecard;Economic Value Added;Performance indicator
    Date: 2005-09
    Issue Date: 2013-05-01 18:50:56 (UTC+8)
    Publisher: 臺北縣淡水鎮 : 淡江大學
    Abstract: 哈佛教授Robert Kaplan 與諾朗諾頓研究所執行長David Norton所共同發展出來之「平衡計分卡」是一個整合「策略」所衍生出來的量度新架構,從90 年代發展至今,成功導入之國外企業不在少數,而國內己導入平衡計分卡之上市公司僅15% ;國內企業在導入過程中認為最主要的困難在於關鍵績效指標( KPI) 的訂定,原因在於績效指標的訂定與績效本身並不具因果關係。
    一般而言,平衡計分卡主要以製造業及服務業為主要研究對象,而製造業之特性與其他產業相較下,其指標之訂定較為容易。目前,傳統產業l 與資訊電子業在國內上市公司中製造業比例約佔八成以上。另外,針對企業績效與平衡計分卡指標關聯性研究,其中以資訊電子業居多,在傳統產業之相關實證似乎較少。本研究試圖尋找出適合「資訊電子業」與「傳統產業」平衡計分卡四個構面(財務構面、顧客構面、內部流程構面、學習與成長構面)可能的代理變數,並探討這些變數與企業績效之間聯性及分析這兩產業指標之異同處。
    過去平衡計分卡相關研究以個案或利用問卷與訪談進行研究者居多,本文採單變量及多變量分析,研究結果顯示: (一)財務構面中,資訊電子業的資本投資報酬率愈高,其企業績效愈高,而營業毛利成長率與企業績效間則為負向關條:整體傳統產業的股東權益報酬率與企業績效呈正向關係,但應收帳款週轉率和企業績效間為負向關係; 另外在個別傳統產業分析中發現紡織、電機、化學、鋼鐵及塑膠產業的股東權益報酬率愈高,其企業績效愈高,此一結果與整體傳統產業一致;化學產業的應收帳款週轉率和企業績效間為正向關係,但營業毛利成長率與營業費用比率愈低,其企業績效愈高。(二)顧客構面中,資訊電子業及整體傳統產業的顧客退貨率愈低,其企業績效愈高;資訊電子業的顧客滿意度與企業績效間則為正向關係;傳統產業的市場
    占有率與企業績效呈正向關係;此外,在深入探討個別傳統產業,發現食品產業的顧客滿意度愈高,其企業績效愈高,此一結果與前述資訊電子業結果一致。(三)內部流程構面中,資訊電子業的閒置資產率愈低,其企業績效愈高;整體傳統產業的研發密集度與企業績效間呈正向關條;整體傳統產業及建材營造產業的存貨週轉率與企業績效呈正向關係。 (四)學習與成長構面中,資訊電子業、整體傳統產業的員工滿意度愈高,其企業績效愈高,此外,在分析個別傳統產業結果,發現建材營造產業及食品產業的員工滿意度與企業績效間呈正向關係,此一結果與前述資訊電子業及整體傳統產業結果相同。然而,塑膠產業的員工教育程度和企業績效間則呈負向關係。
    The balanced scorecard (BSC) is a new approach to strategic management developed by Robert Kaplan, a Harvard professor, and David Norton, the chief-executive-officer (CEO) of the Nolan Norton Institute. Since its introduction to the business world in the early 1990's, BSC has been implemented by a great deal of foreign enterprises. However, only 15% of public companies in Taiwan have successfully adopted this new technique. These firms have found that the main difficulty in BSC implementation is to define the key performance indicator (KPI), due to an ambiguous causal relationship between KPI and organizational performance.
    Most BSC studies in Taiwan used the manufacturing industry and the service industry as their research sample. It is easier to construct the KPI for the manufacturing industry, compared to other industries, given the distinguishable characteristics and performance measurement. In Taiwan, conventional firms and electronics firms comprised of more than 80% of the manufacturing industry. However, most research examined the relationship between KPI and organizational performance using
    electronics firms. Little academic research has been devoted to testing that relationship using conventional firms. Therefore, this study is intended to identify the appropriate proxies of the four BSC perspectives (i.e., financial, customer, internal business processes, learning and growth) for the electronics firms and the conventional firms, respectively. Moreover, the research explores the relationship between the BSC proxies and business performance. The proxies that are significant determinants
    of the organizational performance are compared and contrasted as well. Extant BSC literature is mostly case studies or field research using questionnaires or personal interviews. Different from the prior research, this paper employs various univariate and multivariate tests. With respect to the financial perspective, the study found a positive relationship between return on investment and organizational performance and a negative relationship between change in gross margin and organizational
    performance for the electronics firms. On the other hand, return on equity is positively associated with organizational performance for the conventional firms. The opposite direction was found for the relationship between accounts receivable turnover and business performance. A more focused analysis with breakdown of conventional firms indicates that return on equity is positively related to organizational performance for the textile, electrical, chemical, steel, and plastic firms, which is consistent with the aforementioned finding for the total conventional firms. In addition, the results for the chemical firms show a positive association between accounts receivable turnover and organizational performance, but a negative relationship between change in gross margin and organizational performance and between operational expenses and organization performance.
    Examining the proxies for the customer perspective, the results indicate that the lower the sales return ratio is, the higher the corporate performance will be for the electronics and conventional firms. The study also found that customer satisfaction is positively related to business performance for the electronics firms and that market share is positively associated with organizational performance for the conventional firms. Further analysis with breakdown of conventional firms indicates a positive relationship between customer satisfaction and business performance, a result consistent with the aforementioned finding for the electronics firms. With regard to the perspective of internal business processes, this paper found that the lower the idle assets rate was, the higher the organizational performance would be for the electronics firms. On the other hand, research and development intensity and inventory turnover are positively related with business performance for the conventional firms . An analysis of industrial classification of the conventional firms found that inventory turnover is positively associated with corporate performance for the construction firms.
    Among the proxies for the learning and growth industry, employee satisfaction is found to be positively related to organizational performance for the electronics and conventional firms. A more focused analysis with breakdown of conventional firms also indicates a positive relationship between employee satisfaction and organizational performance. On the contrary, the analysis shows that the education level of employees is negatively associated with business performance for the plastic firms.
    Relation: 2005年兩岸會計與管理學術研討會論文集(上),頁B1 1-40
    Appears in Collections:[會計學系暨研究所] 會議論文

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