有鑑於全球的經濟環境不佳、競爭對手增加、代工毛利降低…等因素,廠商的經營面臨嚴峻的挑戰,本研究乃針對台灣液晶電視組裝產業,檢視廠商現有經營策略的合宜性及其對經營績效影響之探討。找出台灣液晶電視組裝產業如何在競爭下取得最佳策略,並藉由財務指標及市場績效來衡量其經營績效。以實證方式探討其經營策略與經營績效之關係,再運用分析所獲得的結論,提出廠商應有的經營策略調整,以供產業未來經營管理參考。本研究首先以Pearson相關分析,探討結構、行為、績效變數之間的相關性,結果顯示,在液晶電視組裝產業中,資本生產力與勞動生產力與經營績效呈現正相關,研發費用率與經營績效是負向相關,表示平均每單位固定資產及平均每位員工所創造出的營業收入越高,經營績效越佳;而研發費用率越高的廠商受限於本研究觀察時間較短的情況下,績效表現越差。再以多變量之單因子變異數分析,深入探討產業中,個別廠商之經營策略群組其經營績效的差異性。本研究結果發現,人力規模和市場規模在相對中型的廠商其稅前淨利率最高。廠商類型群組則以液晶廠的市場佔有率最高;本研究中亦發現沒有經營液晶電視品牌的廠商資產報酬率是高於有經營自有品牌的廠商。再用主成分分析,以財務績效角度切入,計算各家廠商每年財務績效得點進行分群,並找到財務績效良好廠商的特性。研究發現,財務績效得點高的廠商其營業收入、稅前淨利率、資產報酬率也較高。最後篩選經營策略變數,找出一個解釋能力高之經營績效的迴歸模型。結果發現,勞動生產力與資本生產力越高,經營績效越高;研發費用越高,經營績效越差。表示廠商在實行低成本領導策略時難以兼固差異化策略。在液晶電視組裝產業目前的狀況也是依量產為主。以上結論,希望能供液晶電視組裝產業對其經營策略調整的參考。
In view of the global economic downturn, increased competitors, lower margin and other factors, the LCD TV industry are facing serious challenges. The purpose of this study is to investigate the appropriate competitive strategy in Taiwan LCD TV assembly industry from the perspective of whether competitive strategy could affect operation performance. Morevoer, this study helps to find out the appropriate strategy for firms by measuring operation performance of competitve behaviors of Taiwanese companies. The conclusion of this study hopes to provide the appropriate strategies for the future operation. This research is carried out by Pearson correlation coefficient. The findings are positive correlation between capital productivity and operation performance; labor productivity and operation performance. The ratio of R&D costs and operation performance is negative correlated. It implies a higher ratio of labor productivity and higher capital productivity result in higher rate of return; by contrast, a higher ratio of R&D cost has a lower rate of return. Moreover, through the analysis of the differences strategic groups and its operation performance by ANOVA, The results of this study finds that in the medium-size of the company in terms of employee and market size strategic group has a highest ratio of pretax income; a company type in LCD-factory strategic group has a highest market share; this study also shows that a firm without its own brand has a higher return on asset than that of a firm with its own brand. Furthermore, using Principal Component Analysis to score each firm on each year. Then using the score to classify to three groups to find out the characteristic in the term of good financial performance group. The study finds that the higher financial score group has the higher sales income, ratio of pretax income and return on asset. Finally, using Pearson correlation coefficient to refine the competitive strategy variables in order to find a higher explanation of operation performance regression model. The result shows that the higher labor productivity and capital productivity, the higher operation performance; the higher ratio of R&D cost, the worse operation performance. It implies a firm has difficult to get higher operation performance for both the strategy of cost reduction and product differentiation. It tends to production-oriented in the current situation in LCD TV assembly industry. Based on those conclusions, this research hopes for LCD TV assembly industry design apprropriarte business strategy in their operation.