創新決策系統與公司附加價值之關聯性實證研究

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Title:	創新決策系統與公司附加價值之關聯性實證研究
Other Titles:	An empirical study of the relationship between innovative decision system and firm's value added in Taiwan's information technology industry
Authors:	黃奕豪;Huang, I-hao
Contributors:	淡江大學會計學系碩士班黃振豊;Huang, Cheng-li
Keywords:	經濟附加價值;多角化;創新投入;創新速度;創新產出;EVA;Diversification;innovation input;innovation speed;innovation output
Date:	2007
Issue Date:	2010-01-11 04:20:21 (UTC+8)
Abstract:	本文旨在探討我國上市資訊電子產業創新決策系統對公司附加價值之影響，藉由2001年至2005年之調查，搜集160家樣本公司，運用結構方程模式與變異數分析，檢測創新決策系統與公司附加價值之關聯性，以及多角化對創新決策系統創造公司附加價值的干擾情形。實證結果發現：（一）創新決策構成公司內部循環的管理系統，創新經費投入、創新速度與創新產出相互影響且效果為正。在預算控制之下，對次期研發經費最主要的影響來於當期研發投入，而創新產出的影響最小。（二）創新決策系統正向顯著影響公司附加價值的創造。其中以創新速度對公司附加價值的貢獻最為重大。而研發密度愈高的企業並無法直接創造出附加價值，需透過創新速度的提升與創新產出的增加才能創造正向的企業價值。（三）多角化不僅顯著影響創新決策系統也干擾其創造公司附加價值的功能。低多角化程度較高多角化程度之企業，在創新經費的運用上較有效率；在創新速度的提升上較為迅速；但在創新產出的數量上則較為少量。故整體而言，低多角化者較能創造出公司附加價值。 This study intends to explore the relationship between innovative decision system and firm’s value added for the Taiwan’s information technology industry. We used structural equation modeling（SEM）and two-way ANOVA method to analyze 160 sample companies collected from publicly listed companies of 2001 to 2005 years. In order to verify whether innovative decision system have impact on firm’s value added, and the moderating effect of diversification strategy on the ability of innovative decision system creating firm’s value The empirical results indicated that Innovative decision is an inside circulatory system. Innovative input, innovative speed and innovative output positively influence each other. Under the control of budget, current period R&D input has more significant impact on the next period R&D input than innovative output. Innovative decision system has positively and significantly influence on firm’s value, particularly innovative speed. However, the higher R&D density, the less value created. If enterprises want to improve the creative system of firm’s value, they should increase innovative speed and output. Diversification strategy not only has positively and significantly influence on innovative decision system but also moderate creating function of firm’s value. Corporates with low diversification have relatively greater efficiency in application of innovative funds and faster speed in improving innovation than those corporates with high diversification, but comparatively a small number of innovation output on the quantity. In conclusion, corporates with low diversification would create more value added.
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