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    題名: 策略差異對非財務與財務績效之影響 : 以臺灣3C通路領導廠商為例
    其他題名: Influence of strategy differences on non-financial and financial performance : 3C pathway leading manufacturers in Taiwan
    作者: 蔡松諭;Tsai, Sung-Yu
    貢獻者: 淡江大學會計學系碩士在職專班
    張寶光
    關鍵詞: 3C通路業公司;策略差異;績效;3C Pathway Company;Strategy Differences;financial performance
    日期: 2012
    上傳時間: 2013-04-13 11:30:08 (UTC+8)
    摘要: 「通路」是企業在市場行銷活動中極為重要的一環;若說生產者賦予了產品生命,那麼通路即是讓生命有了價值。本研究是以3C通路業的兩家領導廠商為例,以個案分析法澄清策略差異對3C通路廠商之非財務與財務績效的影響。
    過去專注在策略差異的文獻中,大致發現其對企業之非財務與財務績效具有正向之影響;雖亦曾對通路業有相關研究,卻甚少是以在我國經濟體系中扮演著銷售最後一哩的3C通路廠商為對象。
    研究成果之資訊,除可提供3C通路業公司管理階層參酌外,亦或能對此類文獻的知識前緣有所突破,使此類文獻更為豐富與完整。
    本研究所得結果如下:
    ㄧ、全國電子是以會員制度、曝光策略之顧客滿意度優於燦坤實業
    ;燦坤實業則以商品組合、銷售通路之顧客滿意度較全國電子
    為佳。
    二、比較全國電子近十年之銷售毛利率、營業淨利率、資產報酬率
    等財務績效,確實是較燦坤實業略佳。
    三、全國電子之整體顧客滿意度較優於燦坤實業,且比較調查期間
    之營業收入成長率亦呈現全國電子較燦坤實業為佳。
    “Pathway” is an extremely important part in marketing activities. If the producers give the product life, the pathway that is life in a value. This study is based on the 3C pathway leading manufacturers. In case the financial reporting, internal information and media coverage. A case-by-case analysis to clarify the impact of the strategy differences of 3C pathway on non-financial and financial performance. Past studies of strategy differences generally found to have a positive impact of non-financial and financial performance. Although the research also to retailers, but seldom is in our economic system plays a sales last mile 3C pathway for the object. Research information, in addition to provide the management of 3C pathway'' corporate, or knowledge leading edge of such literature for a breakthrough, so that such literature is more abundant and complete.
    The findings were as follows:
    1.E-LIFE MALL CORPORATION is better than TSANN KUEN ENTERPRISE CO.,LTD with membership system and getting exposure. TSANN KUEN ENTERPRISE CO.,LTD is better than E-LIFE MALL CORPORATION with the product mix and sales channels.
    2.E-LIFE MALL CORPORATION is slightly better than TSANN KUEN ENTERPRISE CO.,LTD with financial performance of sales gross margin, operating margin and return on assets rate.
    3.E-LIFE MALL CORPORATION is better than TSANN KUEN ENTERPRISE CO.,LTD with customer satisfaction. And the revenue growth rate has also shown that E-LIFE MALL CORPORATION was better than TSANN KUEN ENTERPRISE CO.,LTD during the investigation.
    顯示於類別:[會計學系暨研究所] 學位論文

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