無形資產與新產品銷售績效關係之研究－以臺灣金融服務業為例

The Relationship among Intangible Assets and New Product Development－The Case of Financial Services Industry in Taiwan

趙敏陟(Min-Chih Chao)

指導教授 ： 簡淑華

國立臺中科技大學/商管學群/事業經營研究所/碩士(2009年)

摘要

金融服務業具有以無形資產為價值衡量指標的產業特性，主要由人力資本與結構資本所組成，而臺灣的金融機構受到國際金融情勢的影響，在競爭激烈的產業環境下，若想增加獲利達到永續經營的企業目標，必須致力於新產品的開發以創造顧客價值，達到新產品銷售績效的成長。本研究主要探討金融服務業者達到新產品銷售績效提升的方法，其中跨功能團隊整合與消費者共創因素象徵著組織內部以兼具「效率」與「效能」的管理機制來達到新產品的銷售目標，因此是否能夠成為影響金融服務業無形資產對於新產品銷售績效的影響，亦為本研究探討的重點。
本研究主要以臺灣金融服務業為研究背景，期望能以完整客觀的角度來探討無形資產、跨功能團隊整合與消費者共創對新產品銷售績效之間的關聯性。研究採實體問卷，廣泛性調查包含金融控股公司、證券業、銀行業、人壽保險業、財產保險業與其他金融相關產業等六大類共68家金融機構，全部發放1,260份，有效回收問卷為871份，有效回收率69.13％。實證研究結果顯示：金融服務業之無形資產、跨功能團隊整合與消費者共創，對於新產品的銷售績效均有正面直接的影響，其中跨功能團隊整合與消費者共創的表現，在無形資產與新產品銷售績效間具有部分之中介效果。

關鍵字

金融服務業 ； 無形資產 ； 跨功能團隊整合 ； 消費者共創 ； 新產品銷售績效

並列摘要

Financial service industry has taking the intangible assets as it’s value measured industrial characteristic, it is mainly composed of human capital and structure capital. Taiwan's financial organizations receive the influence of international financial circumstance. In the intense competition of industry environment, financial organizations must devote themselves to new product development for creating customer value to increase profits for arriving good performance. This research mainly discusses the way of financial service companies achieve new product performance growing. Two factors contain of cross-functional integration and co-production in this research symbolize the internal organization make use of both “efficiency” and “effectiveness” management mechanism to achieve new product performance growing. Therefore, they can become the positive influence factors between intangible assets and new product performance or not in the financial service industry, but also discussing in this research.

This study take Taiwan financial service industry as the mainly research samples, and try to find out the relationship between intangible assets, cross-functional integration, co-production, and new product performance objectively. Questionnaires method was used to collect data, and the investigation universality contains the financial holding company, security industry, banking industry, life insurance industry, property insurance industry, and with the other financial related industry and so on six categories, altogether 68 financial organizations. 1,260 questionnaires were be issued, and 871 questionnaires were valid. The effective response rate was 69.13%. After examining the empirical research results, conclusions of this study are as follows: Intangible assets, cross-functional integration, and co-production have positive effects on new product performance. Cross-functional integration and co-production have partial mediating effect between intangible assets and new product performance.

並列關鍵字

Financial Services Industry ； Intangible Assets ； Cross-Functional Integration ； Co-Production ； New Product Development

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