無形資產對企業經營績效的影響:以台灣消防產業為例

The Effects of Intangible Assets on Firm’s Business Performance: The Case of Fire Industry in Taiwan

吳孔德(Kung-Teh Wu)

指導教授 ： 曾盛恕

元智大學/管理學院/管理研究所/碩士(2004年)

摘要

本研究目的在於瞭解企業內涵之無形資產包括(專業技術、行銷通路、品牌)對提升企業績效是否具有攸關性。由於台灣加入WTO之後使政府對於經濟政策更加開放，除了國內自製產品的競爭外，跨國企業進入國內市場更加容易，消費者在選擇時會考慮國外品牌知名度、品質、技術及服務等，因此，為因應世界各國必然的競爭優勢，國內消防產業如能知己知彼才可立於市場不敗之地。
而本研究以問卷方式蒐集資料，研究對象以加入國內消防公會之會員為主，商請台灣區消防器材工業同業公會提供名冊，並自行篩選符合資格限制廠商，依廠商經營模式與地點分佈全省北中南地區，抽樣寄給樣本廠家之負責人。
經分析結果發現，只有品牌權益在迴歸分析中與經營績效呈現正向顯著相關係，在迴歸模式中發現促銷與經營績效居然有顯著負相關，表示現今的企業經營者在做決策時，必須考量到該促銷異常狀況對經營績效之影響。其次在於專業技術對企業績效上雖未達到重要的影響地位，但當廠商規模越大時，其研發創新能力確實可提升企業競爭能力與獲利，廠商可考慮列入經營之策略。

關鍵字

消防產業、企業經營績效、專業技術、行銷通路、品牌權益

並列摘要

This research objective aims to enhance the understanding of connotation of firms’ intangible assets (including know-how, marketing channel, and brand) and business performance. This issue is particularly essential for Taiwan in light of her participation in WTO. This engagement causes deregulation of trade policy. Therefore, in addition to the competition from domestic rivalries, the entrance of the transnational companies brings oil into the fire. Consumers are enlightened with more choices between domestic and overseas brands which are well-known in the fire industry. Due to the superior quality, technology, service and so on consumers may therefore favor the oversea brands. When facing the inevitable competitive advantage, the Taiwan fire industry may need to deepen the understanding of the approaching rivalries in order to gain superior market position.
The empirical data and analysis results reveal a positive impact of brand on business performance. However, it surprises the author that promotion negatively affects performance. This result may indicate that nowadays firms in the fire industry due to the mega competition among rivalries leads to a mean margin of profit. Hence, promotion can only reduce the margin. In other words, the market share gained from promotion is less than the reduction of profit margin. In addition, technology factor although does not significantly affect performance yet as the merchant scale increases, the research and development innovation ability may ultimately promote firm’s competitiveness and as a result the profit margin. Firms in the fire industry are consulted to enhance its R&D capabilities as part of its managerial strategy.

並列關鍵字

Fire Industry, Business Performance, know-how, Marketing Channel, Brand Equity,