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| Title: | 人力資本、創新資本、顧客資本對企業經營績效的影響 : 以我國紡織業為例 |
| Other Titles: | The effect of human capital, innovation capital, customer capital on business performance : an example of textiles industry in Taiwan. |
| Authors: | 黃于馨;Huang, Yu-Hsin |
| Contributors: | 淡江大學會計學系碩士在職專班
林谷峻;Lin, Ku-Jun |
| Keywords: | 人力資本;創新資本;顧客資本;企業經營績效;Human capital;Innovation Capital;customer capital;Business Performance |
| Date: | 2011 |
| Issue Date: | 2011-06-16 22:00:41 (UTC+8) |
| Abstract: | 在知識經濟的時代，學者普遍認為智慧資本是組織競爭優勢的關鍵，係企業競爭力的核心價值。產業不同，智慧資本對經營績效的影響亦不相同，故將針對我國紡織業進行研究，希望能了解勞力密集的紡織產業之人力資本、創新資本、顧客資本對企業經營績效的影響，並能以此對紡織產業進行未來經營方向的規劃。
本研究以我國紡織業之主要46家上市公司為研究對象，以2005年至2009年，合計五年之資料，共230觀察值，蒐集公司各項相關資料，採用多元迴歸分析，並使用SPSS統計軟體，對樣本資料進行分析研究。實證結果顯示:
1. 人力資本變數在研究期間大多顯著且正向地影響企業經營績效。
本研究結果顯示，人力資本變數中員工附加價值對經營績效的影響最為顯著，而紡織業對員工薪資、報酬的支出對企業經營績效沒有重大影響。員工的產值、工作效率是紡織業經營績效的關鍵，故紡織產業應加強對員工訓練及管理，設立其工作目標，使其工作效率提升，亦能增進企業經營績效。
2. 創新資本變數在研究期間大多正向地影響企業經營績效，但無遞延效果。
紡織業之創新資本對企業經營績效影響相對人力資本並不大，主要原因係目前台灣紡織業大多仍以代工模式經營，其獲利穩定，除客戶要求，不會主動進行創新研發。另外由於紡織業下游成衣業的產業特性，為捉緊時尚流行時間，或是針對季節變化所做出的創新要求，通常會在下一季或下二季產品中馬上出現，所以創新資本對紡織業經營績效並無遞延的效果。
3. 顧客資本變數影響企業經營績效有限。
目前台灣紡織業大多以代工模式經營，客戶對代工的產品價格及品質滿意，便會繼續對該公司下單，使得營收成長，便對企業經營績效產生正向影響。
綜觀上述，顯示台灣紡織業經營績效的關鍵為良好的產值，依照客戶要求完成創新產品並能保持良好的產品品質及合理售價來達到顧客滿意度，以期獲得穩定的營收成長，以上可作為對紡織產業經營方向的規劃。
In the time of knowledge and economy, scholars generally think intelligent capital is the key to competitive advantages of organization, and core value of corporation competitiveness. The intellectual capital has different affection toward business performance in different industry, so the study aims at textile industry in our country and expects to understand the influence of human capital, innovative capital and customer capital of labor intensive textile industry has about business performance, and then to plan the future direction for textile industry.
The study targets of this research are 46 major public listed companies, the data rang is from 2005 to 2009, totally 230 observations, collecting all the relevant information of the companies, adopting Multi-Regression and using SPSS statistical software to analyze sample data. The study result shows:
1. Variables of human capital mostly have positive influence to business performance during research period.
Human capital variables of employee added value has the most obvious influence to business performance, and expense of employee salary has no important influence to business performance in textile industry. The keys of business performance in textile industry are employee value and working efficiency, therefore, textile industry should reinforce training and management of employees and set a working target for them in order for them to increase working efficiency and further increase business performance
2. Variables of innovative capital mostly have positive influence to business performance during research period with no extended effect.
The influence of Innovative capital of textile industry in business performance is not big comparing to human capital, the main reason is that most of current Taiwan textile businesses are run in OEM mode, the profit is stable, so they don’t work on voluntary innovative R&D unless there is customer request. Moreover, in addition to the industry characteristics of garment business downstream textile industry, to catch up with timing of fashion trend or innovative requests according to seasonal changes, the products normally appear In next or next 2 seasons, so variables of innovative capital have no extended effect to business performance in textile industry in terms of innovative capital.
3. Customer capital variables have limited business performance influence.
Current Taiwan textile businesses are mostly run in OEM mode, customers will keep placing orders if they are satisfied with OEM price and quality, which results in revenue growth and creates positive influence to business performance.
In conclusion, the key of business performance for Taiwan textile industry is good output value, completing innovative products and maintaining good product quality and reasonable price according to customers’ requests to achieve customer satisfaction in order to obtain stable revenue growth, what mentioned above can be business direction for textile industry. |
| Appears in Collections: | [Graduate Institute & Department of Accounting] Thesis
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