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| Title: | 我國資訊電子業研發部門特質對經營績效之影響 |
| Authors: | 黃曉惠 |
| Contributors: | 歐進士
梁嘉紋
黃曉惠 |
| Keywords: | 研發人員
教育水準
服務年資
經營績效 |
| Date: | 2002 |
| Issue Date: | 2009-09-11 17:19:21 (UTC+8) |
| Abstract: | 二十一世紀的競爭環境，由已傳統技術的競爭轉變成創意、智慧的競爭，企業惟有穩固技術根基並強化研發能力，才能維持競爭力並長期生存，研發人員為研究發展活動之重要投入因子，研發人員之素質更是研發成果及公司經營成果之關鍵，其對公司生產力之提升及產品、製程的開發均有相當之貢獻，藉由創意的產生，可開發新產品、進入新市場、增加營業收入及顧客滿意度；藉由改良製程及技術，可提高生產效率、降低製造成本、減少費用、提高產品良率，本研究認為研發人員之素質愈好，經營績效愈佳，因此擬探討研發人員之特質對經營績效是否有顯著之影響。
本研究經由回收問卷之分析，獲悉資訊電子業研發人員組成特質之現況，以實證模型探討企業研發人員之組成特質與企業獲利及研發生產力間之關聯，並同時考量影響企業獲利及生產力之其他因素對經營績效之影響。在組成特質指標的選取上，以研發人力密集度、研發人員教育程度、內部服務年資、產業服務年資及男性研發人員比例作為人力素質之衡量變數；並以毛利率、營業利益率、當年度及次年度之專利權核准比率作為經營成果之衡量指標，目的在了解研發人力之特質對企業獲利能力及研發活動生產力之影響。
本研究以我國上市(櫃)資訊電子業公司為研究對象，實證結果顯示，無論以企業獲利能力或研發活動生產力來衡量經營績效，皆與研發人力密集度與研發人員平均內部服務年資呈顯著正相關，支持本研究之假說。研發人員之平均產業服務年資則多與經營績效呈顯著負相關，其可能原因在於產業年資乃由年齡設算而來，在資訊電子業中，研發工作之緊湊程度隨著科技日進之速度而升高，因此年齡較大者，較難適任，才會造成產業服務年資與經營績效間呈負相關之情況。
本研究結果可供資訊電子業於制定研發人力資源管理決策時之參考，在科技競爭激列的二十一世紀，我國資訊電子業在研發人員的人事政策上，除應提高研發人員之比例外，亦應注重研發人員之素質，以強化研究發展之成果，並進一步提升公司之經營績效。
The competition environment of 21 century has changed its style from a competition on technology in tradition to a competition of creativity and intelligence. The only way for an enterprise to maintain its capability to compete and survive for a long time is to strengthen its research and development (R&D) capability. The quality of researchers is the key point in the achievement of R&D. It also has a great contribution to the promotion of productivity of a company and the development of products and manufacturing processes. With their creativity, researchers introduce new products into markets and increase both sales and customers’ satisfaction. By improving manufacturing processes and technology, they increase the production efficiency, decrease manufacturing cost and the rate of defective products.
This study examined the association between attributes of researchers of enterprise and profitability of enterprise or R&D productivity with regression model. Other factors that affect profitability and productivity are considered at the same time their influence on operating performance. R&D human capital intensity, researchers’ education level, internal experience, industrial experience and proportion of male researchers are chosen as independent variables in this study; gross profit ratio, operating income ratio and patent ratio of both the current year and the next year are dependent variables. The purpose of this study is to understand the influence of researchers’ attributes have on profitability of enterprise and R&D productivity.
The sample of this study is information and electronic companies listed on TSE and ROSE in Taiwan. The result of the research supports the hypothesis posed in this study since either profitability of enterprise or R&D productivity correlates positively with R&D human capital intensity and researchers’ internal experience. However, there is a negative correlation between researchers’ average industrial experience and operating performance. The result suggests that industrial experience correlates negatively with operating performance is caused by the inappropriateness for an elder to be a researcher. The result of this study can provide valuable information for information and electronic companies as they make decision of human resource management. |
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| Description: | 碩士
國立政治大學
會計研究所
90353029
91 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0090353029 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
|
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