供應商關係與公司經營績效關聯性之探討

本文以2017~2019年台灣上市上櫃公司為樣本，以「應付帳款付現天數」作為供應商關係的代理變數，採用迴歸分析方法檢測其與公司經營績效之關聯性，並進一步探討其與轉虧為盈之關係。實證結果顯示：供應商關係強度與公司短期經營績效呈現顯著正相關，和長期經營績效呈現顯著負相關，而在原本是虧損的企業裡，與後來轉虧為盈呈現顯著正相關。在企業營運過程中應作好供應商關係管理，謹慎對待強度較高的供應商，減少經營中的不確定性。

關鍵字

供應商關係；經營績效；轉虧為盈

並列摘要

This Study use firms listed in the Taiwan Stock Exchange and Over-The-Counter from 2017 to 2019 as a sample, and uses "Accounts Payable Payment Days" as the proxy for supplier relationship. Regression analysis method is used to test the correlation between supplier relationship and the company's operating performance, and further explore its relationship with the Turn Loss into Profit impact. The empirical results show that the strength of supplier relationship has a significant positive correlation with the company's short-term business performance, and a significant negative correlation with long-term business performance. In the original loss-making enterprises, there is a significant positive correlation with the subsequent turnaround. In the process of business operation, supplier relationship management should be done well, and suppliers with high intensity should be treated cautiously, so as to reduce the uncertainty in operation.