影響大陸通路商獲利因素之研究—以某公司為個案

The factors that influence firm performance：Evidence from a 3C distributor

王子柔(Tzu-Jou Wang)

指導教授 ： 朱炫璉

國立臺北大學/商學院/會計學系/碩士(2015年)

摘要

近年來，3C產品日新月異，市場之變化快速，競爭亦更趨激烈，再加上大陸本土企業崛起，台資企業在大陸之經營日益艱困，在產品毛利率不斷下降，而大陸員工薪資不斷上漲之情形下，如何突破重圍，提高市場佔有率，降低經營成本以提升獲利係台資企業目前所面臨的重要議題。
本研究係以一台資通路商於大陸之分公司作為研究對象，由於個案公司於大陸地區之營業收入佔全集團比重約五成，因此大陸分公司之獲利對於整個集團的盈虧至關重要，本研究係以複迴歸模型來探討影響大陸分公司之獲利因素。
本研究之結論說明如下：營業收入成長率、交易客戶數及員工生產力與營業淨利率呈顯著正相關；而員工平均薪資及分公司規模則與營業淨利率呈顯著負相關。本研究說明，各分公司拓展客源增加交易客戶數或使舊有客戶購入更多種類的產品以提升營業收入成長率可提高獲利，並透過對員工教育訓練與知識傳承可提高員工生產力進而提升獲利，惟若員工薪資過高增加人事成本則會使獲利較差，而分公司規模過大也會使獲利下降。此結果顯示各分公司應在營業收入成長與員工人數及員工薪資中取得平衡，以避免造成分公司規模過大、人事成本過高導致獲利下滑。

關鍵字

獲利因素 ； 3C通路商

並列摘要

In recent years, 3C products with each passing day, the rapid changes in the market, the competition has become more intense, coupled with the rise of local enterprises on the mainland, Taiwan-funded enterprises operating in China's growing hardship, continue to decline in gross profit, while the mainland rising staff salaries Under the circumstances, how to break the siege, increase market share, reduce operating costs to improve profitability important issues of Taiwan-funded enterprises currently facing.
The research department at a branch of Taiwan to the mainland distributors as research subjects, because the case company in the mainland areas of the total revenue of about fifty percent share of the Group, the mainland branch of a profit for the entire group's profit and loss is critical This research department with multiple regression models to explore the mainland branch of the factors that influence earnings.
Conclusions of this study are as follows: revenue growth rate, the number of customer transactions and employee productivity and operating margin showed a significant positive correlation; the average salary of employees and the size of the branch and the operating margin was significantly negatively correlated. This study shows that the branch to expand customer base and increase the number of customers or transactions to make the old customers to buy a greater variety of products to enhance the revenue growth rate can improve profitability, and through employee education and training and knowledge transfer can improve employee productivity and thus enhance profit, but if the employee pay exorbitant increase in staff costs will make the poor benefit, and branches also make too big a profit decline. This showed that the branch should strike a balance between revenue growth and the number of employees and staff salaries in order to avoid too big offices, personnel costs are too high lead to a profit decline.

並列關鍵字

3C Distributor ； performance

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