企業研發人力資本、行銷人力資本及顧客資本之投入對企業績效之影響-以某電子企業為例

淡江大學機構典藏 > 商管學院 > 會計學系暨研究所 > 學位論文 > Item 987654321/33625

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题名:	企業研發人力資本、行銷人力資本及顧客資本之投入對企業績效之影響-以某電子企業為例
其它题名:	Research and development human capital, marketing human capital, customer capital and their effects on business performance - an electronic company case
作者:	彭麗芳;Peng, Li-fang
贡献者:	淡江大學會計學系碩士在職專班林谷峻
关键词:	研發人力資本;行銷人力資本;顧客資本;企業績效;Research and development human capital;marketing human capital;customer capital;Business Performance
日期:	2008
上传时间:	2010-01-11 04:21:39 (UTC+8)
摘要:	研發支出與行銷支出向來是企業創新與拓展通路的關鍵投入，企業必需兼具專業的研發及行銷能力外，如何維持與顧客間之良好關係及產品形象，也是一個重要的課題，然而其內涵皆以人力為關鍵。本研究將企業對人力資源之投資，除依據研發及行銷部門人力之投入予以分離，並採用學者Flamholtz(1999)所提出人力發展期間，再加上顧客資本變數後以廻歸分析，觀察研發人力資本、行銷人力資本與顧客資本對企業績效之影響。結果顯示：研發人力資本之投入對企業績效每股盈餘之影響，於當期之初期及中期人力資本投入即頗為顯著，且其效應可遞延至次期；對於資產報酬率及股東權益報酬率雖於當期不具影響力，但研究顯示其影響遞延至第四期至六期間。行銷人力資本之投入對於當期企業績效之每股盈餘、資產報酬率、股東權益報酬率皆不具有影響力，但研究顯示對於每股盈餘之影響遞延至第二期至第四期；對於資產報酬率及股東權益報酬率之影響遞延至第四期至第六期間。顧客資本之投入對於當期企業績效之每股盈餘、資產報酬率、股東權益報酬率皆達顯著水準，行銷費用率對每股盈餘之影響可向後遞延一期；主要客戶銷售率及行銷費用率對資產報酬率之影響皆可向後遞延一期；行銷費用率對股東權益報酬率之影響可向後遞延六期，且廣告費用率、主要客戶個數及主要客戶銷售率於遞延至第六期時達顯著水準。研究結果證實，企業績效的提昇有賴於高水準的研發人力、行銷人力與維持顧客關係的人力。 The research and development (R&D) expenditure and marketing expenditure are always the key investment of the enterprise for the development of innovation and marketing. In addition to the capability of R & D and the marketing, maintain good relations with the customers and build good product images is also an important topic. Since R&D and marketing rely on human capital heavily. By separating the investment variables of human capital in R&D and sales department, along with the customer capital variable, this research studies the influence of the human capital investment in R&D and marketing department, and the customer capital investment on the business performance from the theory constructed by Flamholtz(1999), then use the regression analysis, to have the following result： The influence of the investment in R&D human capital have significant effect on business performance such as earnings per share（EPS） at the initial and intermediate stages of human capital investment. And the effect can defer the next period. The investment does not have the influence on the return on assets （ROA）and the return on equity（ROE）at current period, however it will defer its effect to the 4th to 6th periods performance beyond current period. Investment in marketing human capital has no influences on the business performance such as EPS, ROA, ROE. However, the research shows the influence on the EPS will defer to the 2nd to 4th periods beyond current period. The influence on the ROA and the ROE will defer to the 4th to 6th periods beyond current period. The investment in customer capital on the business performance has significant effect on EPS, ROA and ROE. The influence in marketing will defer its effect on EPS to next period. The influence of the main customer sales rate and the marketing scale of charges on the ROA may defer to next period; the influence of the marketing scale of charges on the ROE will defer to the 6th period beyond current period. The influence of the advertisement scale of charges, the main customer numbers and the main customer sales rate have significant effect on the 6th performance beyond current period. These findings confirm that the improvement of the enterprise performance is depended on the high qualities of human resources of research and development, the marketing and the public relation.
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