高品牌價值企業之公司治理、品牌價值與多角化對企業經營績效影響之探討－以臺灣企業為例

過去臺灣長期採用全球代工為主要經營模式，但近年來面臨廉價勞工的低價競爭，另方面國際品牌業者更逐步壓縮利潤空間，台灣企業面臨如此嚴峻的競爭環境，已意識到應該要發展其自有品牌。企業需有相當的競爭優勢才能永續經營，企業要有其競爭優勢，勢必擁有自己一套核心競爭力，企業透過內部的公司治理、外部對企業品牌之評價及多角化之策略而形成核心競爭力。無論是有形資產、無形資產、財務資訊、非財務資訊都可以是企業競爭力的來源之一。過去財務報表上的數字、公司治理的落實、品牌價值與多角化等，都是能創造企業經營績效的來源。本研究以臺灣二十大國際品牌企業及百大品牌企業為樣本，篩選後取其資料於公開資訊觀測站及臺灣經濟新報（TEJ）資料庫。實證結果發現，公司治理變數對企業經營績效有正向影響，而品牌價值越高對企業經營績效有顯著的正向影響，多角化程度越高對企業經營績效有正向影響。

關鍵字

公司治理；品牌價值；多角化；企業經營績效

並列摘要

In the past, Taiwan has used global OEM as its main business model. However, in recent years, it has faced low-cost competition with cheaper labor. In addition, international brand players have gradually reduced profit margins. Taiwanese companies are facing such a severe competitive environment and have realized that they should develop their own brand. Enterprises have considered their competitive advantages in order to operate sustainably. Enterprises should have their own core competitiveness, and can form core competition through internal corporate governance, external evaluation of corporate brands and diversification strategies. Including tangible assets, intangible assets, financial information, non-financial information, those can be the sources of corporate competitiveness. The financial statements, the implementation of corporate governance, brand value and diversification are all sources of business performance. This study takes the Top 20 Taiwan global brands and Top 100 Taiwan brands companies as samples, and then selects the data in the Market Observation Post System (MOPS) and the Taiwan Economic Journal (TEJ) database. The empirical results show that the corporate governance variables having positive impact on business performance, the higher brand value having significant positive impact on business performance, and the higher degree of diversification having positive impact on business performance.

並列關鍵字

Corporate governance ； Brand value ； Diversification ； Business performance

國際替代計量

高品牌價值企業之公司治理、品牌價值與多角化對企業經營績效影響之探討－以臺灣企業為例

全文下載

主題瀏覽