本研究是探討台灣集團企業虛擬組織績效模式的因果與干擾關係。以台灣地區250家集團及3531家子公司為研究母群體,郵寄問卷調查,運用結構方程模式驗證實際資料與理論模式之契合度。研究發現:協調機制對成本、虛擬組織績效有正向顯著影響;成本機制對虛擬組織績效也有正向顯著影響;其次,成本機制是協調機制影響虛擬組織績效的中介變數。夥伴選擇對協調機制與成本機制有正向顯著的干擾效果;資訊科技對協調機制與成本機制、協調機制與虛擬組織績效皆有正向顯著的干擾效果。因此,虛擬組織主要透過慎選夥伴,藉由資訊科技增進溝通協調,降低營運成本,進而影響虛擬組織績效。本模式是以台灣集團企業為背景,提供企業邁向虛擬組織運作模式的參考。
We investigated the causal and moderating relationships of the performance model for virtual organization. We used random sampling method to select the co-operation of 3531 individual suppliers for nearly 250 business groups as the research objectives. We also used the empirical research method and questionnaire mail survey in this research. Then, we verified the research model and hypotheses using SEM analysis. The results of this research show that coordinate mechanisms have significant effect on cost mechanisms and performance of virtual organizations. The cost mechanisms have significant influences on the performance of virtual organizations. Secondly, we examine the mediating effect of cost mechanisms between coordinate mechanisms and performance of virtual organizations is obtained support. Partner Selection has a moderating effect on the coordinate mechanisms and cost mechanisms. Other hypotheses include that information technology has moderating effect on the coordinate mechanisms and cost mechanisms. Information technology also has moderating effect on the coordinate mechanisms and performance of virtual organizations. Therefore, the virtual organizations will reduce the cost of operation to affect the performance by way of partner selection and information technology which promote communication and coordination. In addition, the findings of this research results can provide reference to perform the virtual organization of business groups of Taiwan.