台灣IC設計產業之績效評估制度探討

The Performance evaluation of Taiwan IC Design Industry

鄭志明(Chih-Ming Cheng)

指導教授 ： 劉順仁

國立臺灣大學/管理學院/會計學研究所/碩士(2004年)

https://doi.org/10.6342/NTU.2004.00971

摘要

過去幾年，台灣IC 設計產業是一蓬勃發展之明星產業，其帶動並提升台灣IC產業之價值鍊，為國家之經濟做出高附加價值之貢獻。台灣IC 設計產業為何有如此傲人之績效？其是歷史之偶然或是有其他之原因，此正是本論文探討之起點。故從管理會計之角度來研究是否該產業在績效評估制度上有良好之設計與發展，使得該產業之產品開發得以獲致成央C本論文企圖更進一步了解該產業之研發部門績效是否與該產業之財務績效之間具有明顯之關係。
本研究從文獻探討中，整理並定義衡量績效評估制度完整程度之三個構面，分別是整合程度、評估程序及激勵誘因等。是否績效評估制度愈完整，其愈有助於達成其產品開發之最終績效？故本研究進一步探討台灣IC 設計產業績效評估制度之完整程度與研發部門績效之間的關係。當然，若研發部門績效良好，其或雪|反映在該公司之財務表現上。所以本研究最後即嘗試探討研發部門績效與公司財務績效之間的關係。
本研究並彙整台灣IC 設計產業績效評估制度之完整程度現況、其績效評估之現行作法及其產品開發之成它]素之相關資訊，做為台灣IC 設計產業之業者參考，以利其檢視公司之績效評估制度是否落後於產業之水準，並可改善其產品開發之績效。綜合本研究之發現有以下之主要結論：
1. 台灣IC設計業者產品開發之績效評估非常重視市場導向及滿足顧客需求。
2. 台灣IC設計業者認為其績效評估制度對產品開發績效具有顯著相關，且其績效評估制度有其影響力與重要價值。
3. 台灣IC設計業者之績效評估制度，非常依賴財務之激勵誘因，例如員工分紅及員工認股權。
4. 績效評估制度之激勵誘因與公司成立時間、資本額有顯著相關。
5. 台灣IC設計業者之財務績效與整體研發部門績效並無顯著相關。

關鍵字

IC設計 ； 績效評估 ； 研發積效

並列摘要

In recent years, IC design industry has been prosperous in Taiwan. IC design industry not only lifts the value chain of IC industry, but also makes a high value-added contribution to Taiwan’s economy. Why does IC design industry have such an outstanding performance? Is it because of historically haphazard or of any other reasons? In this thesis, there are two major topics to be discussed. First, from managerial accounting point of view, is better R&D performance based on performance evaluation system in IC design industry? Secondly, is any significant relationship between the performance of a R&D department and the financial performance of a company in this industry.

From literature review, the research defines the integration degree of performance evaluation system with three dimensions：integration level、valuation process and motivational incentive. Is more completeness of performance evaluation system, more success of R&D performance? This thesis will be deeply probed into the relationship between the completeness of performance evaluation system and the performance of a R&D department in Taiwan’s IC design industry. Besides, management team concerns whether good performance in R&D department reflects on the financial performance of a company.

The research summarized the status of performance evaluation system of Taiwan IC industry, the methods of performance evaluation system and its major successful factors of product development. This research will help IC design house to examine whether its performance evaluation system is far beyond the industry’s general standard and to improve its performance evaluation system. The major findings of this research can be concluded as follows:

1. The performance evaluation of R&D activities is based highly on market oriented and customer satisfaction
2. There is a significant relationship between performance evaluation system and the performance of a R&D department
3. The performance evaluation highly rely on financial motivational incentive such as employee stock bonus and employee stock option plan.
4. Motivational incentive of performance evaluation system has a significant relationship with company history and the amount of paid-in capital.
5. Unfortunately, There is no any significant relationship between the performance of an R&D performance and financial performance of a company.

並列關鍵字

performance evaluation ； IC design ； R&D performance

參考文獻

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