交易成本、夥伴關係及物流績效之關聯性研究 : 以製造商與專業物流業者為例

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Title:	交易成本、夥伴關係及物流績效之關聯性研究 : 以製造商與專業物流業者為例
Other Titles:	A study of the relationships between transaction costs, trading partnership and logistic performance : the case of manufacturers and logistic service providers
Authors:	張以寧;Chang, Yi-ning
Contributors:	淡江大學會計學系碩士班陳叡智;Chen, Jui-chih
Keywords:	交易成本;夥伴關係;物流績效;Transaction Costs;Trading Partnership;Logistic Performance
Date:	2007
Issue Date:	2010-01-11 04:21:57 (UTC+8)
Abstract:	受到市場全球化之影響，製造商往往將製造流程分置世界各地，並透過專業物流業者提昇供應鏈效率。在環境不確定性下，企業往往需投入許多資源及時間，以建立良好的交易夥伴關係，夥伴關係之提升是否能使企業價值極大化，績效是個衡量指標。本研究以Williamson (1975) 之交易成本理論觀點，探討製造業與專業物流業者間交易成本、夥伴關係及物流績效之關聯性。本研究採用問卷調查法，並採迴歸分析驗證假說，結果發現專業物流業者投入專屬性人力資產越多，製造商所投入之交易成本越高，與主要專業物流業者夥伴關係亦越密切；企業之環境不確定性越高，交易成本亦越高，夥伴關係越不密切；交易頻率對交易成本及夥伴關係皆不具影響。研究結果亦發現，事前交易成本會正向影響夥伴關係；夥伴關係密切程度越高將降低事後交易成本，此外，交易成本對物流績效之影響大於夥伴關係所帶來的影響。 Under the effect of the globalization, a manufacturer has to use global supply chain to reduce cost further to gain competitive advantage. Therefore, it is important to build up a close trading relationship with logistic service providers to speed up distribution channel. Not only is it expensive but also time lasting to develop good trading relationship under environmental uncertainty. Performance is a indicator to measure increase partnership to make maxization of enterprise value. This study is based on by Williamson’s (1975) Transaction Cost Theory to investigate the relationships among transaction characteristics, transaction costs and partnership between manufacturers and logistic service providers. The research adopts questionnaire survey method. The findings suggest that the higher human asset specificity a logistic service provider invest, the higher transaction costs a manufacturer and closer partnership it has with the major logistic service provider. The higher environmental uncertainty a manufacturer has the higher transaction costs and lower partnership it has. Furthermore, trading frequencies with major logistic service provider is not impact transaction costs and partnership. Finally, the ex-ante transaction costs a manufacturer has to build up relationship with the major logistic service provider have significantly positive impacts on their trading partnership. The closer trade partnership with the logistic service provider has lower ex-post transction costs. Beside, transaction costs have significantly positive impacts on logistic performance more than trade partnership.
Appears in Collections:	[Graduate Institute & Department of Accounting] Thesis

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