台灣零售業店務稽核管理與營業績效關連性之研究

The Relationship of Store Audit Management and Operational Performance for a Taiwan Retailing Firm

吳蓓蘭(Pei Lan Wu)

指導教授 ： 古永嘉

國立臺北大學/商學院/企業管理學系/碩士(2013年)

摘要

我國零售量販店誕生於1989年，當時不但引爆國內通路革命，並正式開啟民眾購物走向「自助式、低價、一次購足」，在此訴求下逐漸打開消費者潛在需求，很快成為最大的零售通路系統。隨著零售業的蓬勃發展，在內外複雜的環境下，內部稽核如何能肩負協助企業改善風險管理、控制及治理制度外，運用稽核對零售店務稽核的評分機制，多面向的評估零售店務，以提升企業績效為目標，此乃本研究之初衷。本研究的主要目的有二項：分析稽核構面在不同營業規模下之差異、在不同營業規模下稽核構面對營業績效之影響。
建立台灣零售業店務稽核管理與營業績效評估模型中，以零售店務之主要營運作業為評估基準，並輔以績效排名進行研究。本研究之變數計十五項，基本變數有店名、年度、營業規模、業績排名、稽核總分，稽核項目變數為收銀帳管、行政、人事、商品展示、客服、商管品管、庫存管理、保全、安全及系統。使用三種資料分析方法包括迴歸分析、一般線性檢定法（GLM）、Duncan多重比較法，作為分析工具進行之研究。
本研究為探討我國零售店以個案家居公司稽核管理與營業績效之關連性。稽核成績與營業績效之GLM & Duncan分析，在三種營業規模下之平均值較無顯著性差異。依三種營業規模而言，在大、中、小三個營業規模分別有三、三、兩個稽核項目與業績排名呈現正相關性。依全體樣本而言，人事、商品展示、客服、商管品管、庫存管理四個項目，與營業排名成正相關，當營業績效優時，稽核分項的成績也相對為高。

關鍵字

零售業、內部稽核

並列摘要

The first retail warehouse in Taiwan was established in 1989, which detonated the channel revolution, and induced the consumer to purchase in the manner of “self-service capabilities”, “at a low price”, and “one-stop shopping” as well. This consuming trend quickly led the retail warehouse to become the largest retailing channel system. As the retailing industry grows vigorously, the internal or external environment a business faces is more and more complicated. This study will discuss how would the internal auditing system enhance the business performance, no matter by helping its business to improve risk management, control and governance system, or by being applied to shop auditing with score mechanism and multi-dimension evaluation method. The main purpose of this study is as follows: (1) To analyze the difference of auditing constructs between different scales of operation. (2) To analyze the effect on auditing constructs to operating performance in different scales of operation.

To establish the model on store audit management and operating performance evaluation, we regard the major operation process of retail store as primary evaluation criteria and performance ranking as the subsidiary to evaluate. We apply 15 variables in this study: (1) Fundamental variables: including “store name”, “year”,” scale of operation”, “performance ranking”, and “sum of auditing scores”. (2) Auditing comparison variables: including “cashier and account management”, “administration”, “personnel”, “product display”, “customer service”, “product and quality management”, “inventory management”, “security”, “safety and system.” In addition, we use “Regression Analysis”, “General Linear Method”, and “Duncan's multiple-range test” for data analysis.

Results from the GLM & Duncan analysis on auditing scores and operation performance show that, the average of auditing scores and operation performance has no significant difference between three scales of operation. However, different auditing items have positive relationships with operation performance at different types of scale of operation. Both at large and middle scale of operation, three audit items have positive relationship with operation performance, while two auditing items with positive relationship at small scale of operation. In addition, for overall samples, personnel, product display, customer service, and product and quality management, inventory management have positive relationship with operation ranking. Furthermore, this study also shows that auditing scores will be relatively high when the operation performance is excellent.

並列關鍵字

Retailing ； Internal Audit.

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