我國傳統產業與資訊電子業企業績效之決定因素-平衡計分卡之應用

The Determinants of corporate performance in conventional industries and information technology industry in Taiwan

楊淑娟(Shu-Chuan Yang)

指導教授 ： 曹嘉玲

淡江大學/管理學院/會計學系碩士班/碩士(2005年)

https://doi.org/10.6846/TKU.2005.00196

摘要

哈佛教授羅伯.柯普朗與諾朗諾頓研究所執行長大衛.諾頓所共同發展出來之「平衡計分卡」是一個整合「策略」所衍生出來的量度新架構，發展至今，成功導入之企業不在少數，而國內企業在導入過程中認為最主要的困難在於關鍵績效指標（KPI）的訂定，原因在於績效指標的訂定與績效本身並不具因果關係。
過去平衡計分卡相關研究以個案或利用問卷與訪談進行研究者居多，另外，針對企業績效與平衡計分卡指標關聯性研究，其中以資訊電子業居多，在傳統產業之相關實證似乎較少。因此，本研究試圖經由過去研究中尋找出適合「資訊電子業」與「傳統產業」平衡計分卡四個構面可能的代理變數，並探討這些變數與企業績效之關聯性及分析這兩產業指標之異同處。
本文採單變量及多變量分析，研究結果顯示：（一）財務構面中，資訊電子業的資本投資報酬率愈高，其企業績效愈高；整體傳統產業的股東權益報酬率愈高，其企業績效愈高，另外在個別傳統產業分析中發現紡織、電機、化學、鋼鐵及塑膠產業的股東權益報酬率愈高，其企業績效愈高，此一結果與整體傳統產業一致；化學產業的應收帳款週轉率愈高，其企業績效愈高，營業費用比率愈低，其企業績效愈高。（二）顧客構面中，資訊電子業及整體傳統產業的顧客退貨率愈低，其企業績效愈高；資訊電子業的顧客滿意度愈高，企業績效愈高；傳統產業的市場占有率愈高，其企業績效愈高；此外，在深入探討個別傳統產業，發現食品產業的顧客滿意度愈高，其企業績效愈高，此一結果與前述資訊電子業結果一致。（三）內部流程構面中，資訊電子業的閒置資產率愈低，其企業績效愈高；整體傳統產業的研發密集度愈高，其企業績效愈高；整體傳統產業及建材營造產業的存貨週轉率愈高，其企業績效愈高。（四）學習與成長構面中，資訊電子業、整體傳統產業的員工滿意度愈高，其企業績效愈高，此外，在分析個別傳統產業結果，發現建材營造產業及食品產業的員工滿意度愈高，其企業績效愈高，此一結果與前述資訊電子業及整體傳統產業結果相同。

關鍵字

企業績效 ； 平衡計分卡 ； 經濟附加價值 ； 績效指標

並列摘要

The balanced scorecard, invented by Robert Kaplan, a Harvard professor and David Norton, the CEO of the Nolan Norton Institute, is a new measurement structure developed by integrating strategies, which developing until nowadays, many enterprises succeeded in using, but domestic enterprises think the main difficulty in using is how to set up the key performance indicator, the main reason is between the indicator and performance doesn’t establish the relationship of cause-and- effects.
Anyhow, the relevant research of the balanced scorecard in the past which include the case or utilized questionnaires and interview. Moreover, the study on the relationships between corporate performance and the balanced score card indicator, mostly information technology industries among integrate them, but it seems to be rare in the relevant empirical study of conventional industries. Therefore, this research is attempting to look for the possible agent variable of the balanced scorecard from the current research, which is suitable for information technology industries and traditional industries, examine the relations between variables and corporate performance, and analyze the similarities and differences between the information technology industries and conventional industries.
This study adopts univariate analysis and multivariate analysis, which the research results are as follows 1. In the finance perspective, the higher“return on investment”is the higher corporate performance will be in information technology industry; the higher“return of equity”is the higher corporate performance will be in entire conventional industries; the other hand, the results from individual conventional industry, the higher“return of equity”is the higher corporate performance will be in textile industry, electric industry, chemical industry, steel industry and plastic industry,
the results are consistent with entire conventional industries; the higher “receivable turnover”is the higher corporate performance will be in chemical industry, the lower “operating expense ratio”is the higher corporate performance will be in chemical industry. 2. In the customer perspective, the lower“sales return ratio”is the higher corporate performance will be in information technology industries and entire conventional industries as well; the higher“customer satisfaction”is the higher corporate performance will be in information technology industries; the higher“market share”is the higher corporate performance will be in entire conventional industries. Moreover, according to the research of each of the conventional industry , the higher“customer satisfaction”, is the higher corporate performance will be in food industry，and the result is consistent with above information technology industry. 3. In internal process perspective, the lower“rate of idle assets”, the higher corporate performance will be in information technology industries; the higher“research and development intensity”, is the higher corporate performance will be in entire conventional industries; the higher“inventory turnover”is the higher corporate performance will be in entire conventional industries and construction industry.
4. In learning and growth perspective, the higher“employees satisfaction”is the higher corporate performance will be in information technology industries and entire conventional industries; besides, according to the analysis of each conventional industry, the higher“employees satisfaction”is the higher corporate performance will be in construction industry and food industry, and the result is the same as above information technology industries and entire conventional industries.

並列關鍵字

Corporate Performance ； Balanced Scorecard ； Economic Value Added ； Performance indicator

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