本研究探討IC產業多重績效指標間之因果關連性,多重績效指標則以平衡計分卡 (Balanced Scorecard, BSC) 四構面之多重績效衡量指標為主,將 IC 產業區分為上游設計業及下游製造封測業兩大價值鏈,以 2004 年至 2012 年台灣上市(櫃)IC 產業為研究樣本,運用結構方程模式 (Structure Equation Modeling, SEM) 來進行構面間因果關聯性之實證研究。 實證結果發現:(1) IC設計業方面,「學習與成長構面」除對「財務構面」有顯著的直接效果外,更可透過「顧客構面」的中介效果來增進企業績效;(2) IC製造封測業方面,由於「顧客構面」的中介作用,使得「學習與成長構面」可以對「財務構面」產生間接效果。本研究建議 IC 設計業及 IC 製造封測業的管理者,應分別將資源聚焦在「學習導向」與「顧客導向」的經營策略上,以維持台灣 IC 產業競爭優勢及提升國際競爭力。
This study using structural equation modeling (SEM) to examine the casual relationships among multiple measures based on Balanced Scorecard (BSC) perspective in Integrated Circuit (IC) Industry. This study separates IC industry into the upstream design and the downstream the IC assembly & testing and manufacturing and collects sample data from 2004-2012 Taiwan listed IC companies. The results find that: (1) in the IC design industry, "learning and growth perspective" significantly affects financial performance directly and indirectly affects financial via "customer perspective"; (2) in the IC assembly & testing and manufacturing sector, the "customer perspective" which plays an mediating role between the "learning and growth perspective" and financial perspective". This study suggests that IC design industry and the IC assembly & testing and manufacturing industry each could focus respectively on their resources of the "learning-oriented" and the "customer-oriented" business strategies, to obtain the competitive advantage to increase competitiveness in international markets.