本研究主要在探討國際標準化組織(ISO)推動ISO驗證與國家推行及企業實行ISO驗證的主要目的,是為了獲得ISO驗證證書?或是設定並達成這些國際標準所要求的實質績效指標?抑或兩者皆重?本論文提出『形式績效指標』與『實質績效指標』兩種假設,來探討國家和企業推行ISO驗證的目的與本質。 本研究以2012年全球GDP排名前45國的「國內生產毛額(GDP)」與該國同年通過以下七種ISO驗證項目(品質管理系統、環境管理系統、能源管理系統、資訊安全管理系統、汽車業管理系統、醫療器材管理系統與食品安全管理系統)證書數進行迴歸分析。研究結果顯示全球GDP排名前45國ISO驗證家數可以解釋75.21%該國同年GDP 與74.48%該國次年GDP。 再以國內202家個別企業為對象,以企業通過不同ISO驗證項目為自變項,採用迴歸分析的方法,對依變項利潤、營業額、風險值和品質成本的影響進行研究,結果有顯著關係。 依據ISO總會不同ISO驗證系統之實質績效指標,針對35家企業進行質性研究,得到以下十個實質績效指標(年度法令法規符合性費用(含罰單金額與律師費用)、客戶滿意度、環境保護專案與績效費用、能源專案與績效費用、資訊安全監控費用、資訊安全專案與績效費用、檢驗與測試費用、供應商發展計畫費用、文件化制度費用及設計責任與能力費用)。 以此十項『實質績效指標』,在控制項設為營業額1億以上與以下兩組對我國汽車業66家企業之依變項:同年利潤、風險值和品質成本進行迴歸分析。結果得知『實質績效指標』對我國汽車產業可以解釋56.6%利潤、31%降低風險與42%品質成本。 本研究主要發現如下:全球GDP排名前45強各國ISO驗證家數和GDP成顯著關係,故國家驗證本質『形式績效指標』假設成立。但對GDP成長率與人均GDP無顯著差異。個別企業若以通過ISO驗證數,對利潤、營業額、風險值和品質成本迴歸結果有顯著相關,解釋量由6.4%到16%;我國汽車產業選擇ISO驗證對利潤、營業額、風險值和品質成本迴歸結果無相關,但實質績效指標對利潤、風險值和品質成本迴歸結果有顯著相關,此結果代表汽車業藉由ISO驗證可以增加利潤、適度的降低風險與品質成本,也證實我國汽車業驗證本質『實質績效指標』假設成立,『形式績效指標』假設不成立。故國家推動ISO驗證制度時,除考量整體ISO驗證證書總數量外,也應鼓勵各產業選擇適合的實質績效指標並落實ISO驗證,而個別企業應選擇其適宜的績效指標,而非只為獲得證書,以期達到落實標準與績效指標進而增加企業利潤、降低風險與品質成本的目標。
The purpose and the nature for ISO citification are the certifications or the Key performance Index(KPI) or both. This study supposed the(formalism) and (Realism-Key performance Index(KPI)) hypotheses to explain the “The natures of the certification work”for each country and enterprise. Choice the 7 kinds ISO certifications amounts from the top 45 GDP country’s including the quality management system (ISO9001-QMS), ISO14001-EMS, ISO50001, ISO27001-ISMS, TS16949, ISO13485 and ISO22000-FSMS to do the regression analysis with the dependent variables GDP. The result showed that 2012 ISO certifications in each country could explain 75.21% GDP for 2012 and predict 74.48% GDP for 2013. The qualitative research from investigations of 35 companies to get the following ten KPI : compliance laws fee(removed by the Multicollinearity)、customer satisfaction、environmental protection projects fee、engineer management fee(removed by the Multicollinearity)、ISMS Monitoring fee、ISMS Project fee(removed by the Multicollinearity)、the testing and inspection fee、supplier development program fee、documented control fee and design ability fee(removed by the Multicollinearity) to do the regression with 4 dependent variables. The organizations select different certificates can increase profits and revenue and reduce the risk and cost of quality; such as choose these KPI variables could explain 56.6% to increase the profit、31% to reduce the risk and 42% of Quality cost of the auto industry。These result showed that the (Formalism Hypotheses) could explain the “The natures of the certification work of country and the enterprise” and the (Realism-Key performance Index Hypotheses) could explain to the auto industry in Taiwan. The governments need not only to promote the ISO certifications work for increasing GDP but also need to management the certifications body and promote the different industry to choice their own KPI to increase their profit and to reduce the risk and the quality.