資源基礎觀點探討廠商電子化之
財務績效評估

摘要本研究運用量化的財務指標，探討採用不同電子化經營策略的廠商之績效評估，主要研究對象為21家台灣知名企業，依電子化程度區分為傳統廠商、虛實整合廠商及純網路公司三種類型，研究期間自2004年至2009年，利用T檢定及無母數統計法，對這三種類型廠商檢定其獲利績效及成本控制指標，比較何種電子化經營策略為優。本研究依據資源基礎論假設虛實整合廠商相較傳統廠商及純網路公司擁有較高的獲利績效及較低的成本控制表現。本研究結果顯示出虛實整合廠商相較於傳統廠商及純網路公司，擁有較高的獲利表現；但在成本控制上顯示出採用虛實整合經營策略的廠商，在成本控制上不顯著低於另外兩類型廠商。此結果與假說不符但反應出現今台灣廠商，為因應消費習慣的改變，希望藉由導入電子商務增加公司營收，虛實整合的概念在近年來逐漸發燒，從本研究顯示因虛實整合有助增加營收但營運成本在短期內亦是增加，廠商在考量是否藉由虛實整合的策略來改善經營績效時，需將對電子商務的投資成本考量進去，配合公司經營方針採用最適合的電子化經營策略，但本研究相信以長期觀點來看，虛實整合策略有利於提升公司績效表現。

關鍵字

資源基礎；財務績效；虛實整合；電子商務

並列摘要

Abstract This study building on the resource-based view compares the financial performance of three different types of firms: click-and-brick(CB),traditional brick-and-mortar(BM),and pure-click (PC) firms. I select twenty-four Taiwan famous firms from each type and examine their financial performance using profitability and cost ratio analysis for the period from 2004 to 2009.This study assumes CB having higher profitability and lower cost ratio than BM and PC firms from the resource-based view. First the results show CB firms have higher profitability performance than other types of firms. Furthermore the cost structures of CB firms are not good as BM and PC firms. The results don’t match the hypotheses and indicate firms in Taiwan want to increase profit by adopting E-commerce because of the changes of purchasing behavior. This study appears firms adopting click-and-brick marketing strategies can increase their profit in the short time but the cost also increase in the short time. Therefore firms should consider their net profit by adopting click-and-brick marketing strategies. The E-commerce strategies should match management strategies but this study believes click-and-brick marketing strategies can help firms to increase their performance in the long term.

並列關鍵字

resource-based view ； financial performance ； click-and-brick

參考文獻

1.Altman, E.I. (1968). “Financial Ratios. Discriminate Analysis and the Prediction of Corporate Bankruptcy,” The Journal of Finance, 23(4), pp.589–609.

2.Barney, J.(1991). “Firm Resources and Sustained Competitive Advantage”. Journal of Management, 17(1), pp 99-120.

4.Beaver, W.H. (1966)“Financial Ratios as Predictors of Failure,” Journal of Accounting Research,4, pp. 71–111.

5.Bellman, L.M. ( 2001) “Bricks and Mortar: 21st Century Survival,” Business Horizons, 44(3), pp. 21–28.

6.Bharadwaj, A.S. (2000) “A resource-based perspective on information technology capability and firm performance: An empirical investigation,” MIS Quarterly, 24(1), pp. 169–196.

國際替代計量

資源基礎觀點探討廠商電子化之財務績效評估

全文下載

主題瀏覽