本研究主要為探討訓練品質系統與企業績效的關聯性,以2010年訓練品質系統實施計畫之210家已公開上市上櫃的TTQS受評單位為研究樣本對象,並透過台灣經濟新報資料庫及公開資訊觀測站蒐集財報資料,進行訓練品質與企業績效之關聯性分析。 本研究以訓練品質系統(TTQS)及計劃(Plan)、設計(Design)、執行(Do)、查核(Review)、成果(Outcome)等五構面之分數,及企業績效,進行統計分析,本研究結論為:1. 企業2010年訓練品質分數高至低,依序為計畫(Plan)、執行(Do)、結果(Outcome)查核(Review)及設計(Design),與2007年TTQS評核結果相同。2.企業的組織規模對企業訓練品質有顯著差異。3.區域別對企業訓練品質有顯著差異。4.服務業訓練品質系統(TTQS)之計劃(Plan)、設計(Design)、執行(Do)、查核(Review)及成果(Outcome)與企業績效變項之2010 EPS呈顯著正相關。5.服務業訓練品質系統(TTQS)之計劃(Plan)、設計(Design)及成果(Outcome)與企業績效變項之2010 員工生產力呈顯著相關。6.服務業訓練品質系統之計劃(Plan)對員工生產力具顯著影響。7.製造業之訓練品質系統與企業績效皆不具顯著相關及影響力。
This research aimed to find out the relationship between Taiwan TrainQuali system( TTQS) and firm performance. For fulfilling research purposes, two hundred publicly-traded companies which joined TTQS project were selected, and their related data were collected for analysis from Taiwan Economic Journal (TEJ) Data Bank. And alternative hypotheses were proposed to test the effect of different training quality on firm performance, as well as the link between these TTQS dimensions and firm performance outcomes. The data was analyzed by reliability analysis, one-way ANOVA, regression analysis. The findings were: (1) The order of TTQS in 2010 was Plan, Do, Outcome, Review and Design, it’s same result of TTQS in 2007. (2) There are significant differences on TTQS among organizational sizes. (3) There are significant differences on TTQS among organizational location. (4) There is a positive correlation among Plan, Design, Do, Review and Outcome of TTQS and 2010 EPS of firm performance in services.(5) There is a positive correlation among Plan, Design and Outcome of TTQS and 2010 EP of firm performance in services.(6) There is a positive influence between Plan of TTQS and 2010 EP of firm performance in services.(7) The correlation and influence between TTQS and firm performance in manufacturing is not significant.