台灣製造業服務化與績效關聯性之研究－服務矛盾觀點

The Relationship between Servitization and Performance-Service Paradox Perspective

周崇德(Chung-Te Chou)

指導教授 ： 莊立民

長榮大學/管理學院/高階管理碩士在職專班(EMBA)/碩士(2011年)

https://doi.org/10.6833/CJCU.2011.00054

摘要

台灣製造業在全球市場的營運績效是有目共睹，對我國經濟發展扮演極為重要角色，以往掌握量產規模經濟優勢，績效輝煌，惟隨著全球產業佈局的急速變化，面臨新興國家挾低成本優勢迅速切入國際製造體系，以低價策略搶占國際市場，台灣開始面臨著前所未有的挑戰及困境。因此，製造業轉型是必然的趨勢。
國內外學者對製造業多角化及國際化探討論述較多，相對於製造業服務化著墨較少，且有關製造業服務化的研究，大都局限在理論的探索和分析層面，而以統計方法量化實證研究更少，本研究係以台灣100大製造業上市公司為研究對象，從台灣經濟新報社 (TEJ) 資料庫中選取2007年至2009年三年財務資料，以迴歸分析方法探討台灣製造業服務化程度與經營績效的關聯性，經實證結果：一、製造業服務化程度與經營績效呈現先增後減的倒U型非線性關係。二、董監事持股比率與經營績效呈現先減後增的U型非線性關係。

關鍵字

製造業服務化 ； 股權結構 ； 經營績效 ； 服務矛盾

並列摘要

The operating performance of Taiwan’s manufacturing industry was stunning in the global market, and such industry played an extremely important role in economic development in Taiwan. In the past, manufacturing industry in Taiwan possessed advantage upon economy of scale by mass production, and achieved a great performance, however, with the rapid transition of global industry, Taiwan faced unprecedented challenges and difficulties from the emerging countries with low-cost structure entering the global manufacturing market. Hence, industrial transformation is an inevitable trend.
Most scholars from home and abroad focused their discussion among diversification and globalization for manufacturing industry, rather than manufacturing servitization. Further, viewing the few researches about manufacturing servitization, most of them were still staying at the theoretical exploring or analyzing stage, not to mention empirical research through statistical and quantitative methods. This research took the top 100 publicly listed manufacturing company, and acquired their financial data from 2007 to 2009 through TEJ database, to run a regression analysis on the relationships between level of servitization and operating performance in Taiwan’s manufacturing industry. From the empirical results: 1. The level of servitization and operating performance held a non-linear inverted U-shaped curve with first increased and then decreased pattern; and 2. The degree of holding shares ratio of directors and operating performance held a non-linear U-shaped curve with first decreased and then increased pattern.

並列關鍵字

Manufacturing Servitization ； Shareholding Structure ； Operating Performance ； Service Paradox

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