政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/30136
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113656/144643 (79%)
Visitors : 51709254      Online Users : 526
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/30136


    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.
    Reference: 參考文獻
    一、中文部分
    IT Home 電腦報，2003.1.25，2003年企業招募及裁員大調查。
    方至民、曾志弘、鍾憲瑞、沈如騏，2000，高階經營團隊特質與財務能力對企業研發支出影響之研究--以臺灣上市電子產業公司為例，科技管理季刊，第5卷，第3期：29-46。
    王怡人，1996，企業特性、研究發展與經營績效關係之研究 : 以資訊、電子、電機產業為例，國立臺灣大學商學研究所未出版碩士論文。
    王怡心，1995，The Impact of Increases in Capital Investment and Research & Development：An Empirical Study in Taiwan Industries. 管理會計，第33期：1-28。
    中國時報，2002.12.3，施振榮 張忠謀 促培養高科技人才 (二十二版)。
    台灣工業技術學院，1991，科技專案計畫追蹤驗證評估之研究，1992產業科技研究發展管理研討會。
    行政院國家科學委員會，2002，中華民國科學技術統計要覽。
    企劃與技術推廣處工業經濟研究中心，1987，工研院歷年來研究專業對產業影響之追蹤與分析，工業技術學院，台灣。
    李文璋，1979，消費品及工業品銷售人員個別特徵與其銷售績效關係之研究，國立政治大學企業管理研究所未出版碩士論文。
    Ranftl, R, M. 1974. R&D Productivity. Los Angeles：Hughes Aircraft Company.
    Rogers, E. M., and P. Shoemaker. 1971. Communication of Innovations. New York：Free Press.
    Ross, G., and J. Ross. 1997. Measuring Your Company’s Intellectual Performance. Long Range Planning 30(3): 413-426.
    Schainblatt, A. H. 1982. How companies Measure the Productivity of Engineers and Scientists. Research Management 25(3)：10-18.
    Sciberras, E. 1986. Indicators of Technical Intensity and International Competitiveness：A Case for Supplementing Quantitative Data with Qualitative Studies in Research. RanD Management 16(1)：3-14.
    Sheppard, H. 1976. Work and Retirement. In Handbook of Aging and Social Science. edited by R. H. Binstock and E. Shanas. New York：Van Nostrand Reinhold.
    Sinclair, S. A., and D. H. Cohen. 1992. Adoption of Continuous Processing Technologies：Its Strategic Importance in Standardized Industrial Product-Markets. Journal of Business Research 24(3)：209-224.
    Smith, K. G., C. Grimm, and M. J. Gannon. 1992. Dynamics of Competitive Strategy. CA：Sage Publications.
    Sougiannis, T. 1994. The Accountings Based Valuation of Corporate R&D. Accounting Review 69(1)：44-68.
    Sturdivant, F. D., J. L. Ginter, and A. G. Sawyer. 1985. Manager’s Conservatism and Corporate Performance. Strategic Management Journal 6(1)：17-38.
    李雅惠。1996，企業研發支出與股價報酬關係之研究，私立東吳大學會計學研究所未出版碩士論文。
    Sutermeister, R. A. 1969. People and Productivity. New York : McGraw-Hill.
    Szakonyi, R., 1994. Measuring R&D Effectiveness--Ⅰ. Research Technology 37(2)：27-32.
    Szakonyi, R., 1994. Measuring R&D Effectiveness--Ⅱ. Research Technology 37(1)： 44-55.
    Thomas, A. S., and J. Peyrefitte. 1996. The Impact of Management Discretion on irm Performance. Journal of Business Strategies 13(1)：21-41.
    Tipping, J. W., E. Zeffren and A. R. Fusfeld. 1995. Assessing the Value of Your Technology. Research Technology Management 38(5)：22-39.
    Tschirky, H. P. 1994. The Role of Technology Forecasting and Assessment in Technology Management. R & D Management 24(2)：121-129.
    Tusi, A. S., and C. A. O’Reilly. 1989. Beyond Simple Demographic Effects：The Importance of Relational Demography in Superior-Subordinate Dyads. Academy of Management Journal 32(2)：402-423.
    U.S. Census Bureau. 1999. Statistical Abstract of the United States：The National Data Book. Washington, DC：Government Printing Office.
    Vroom, V., and B. Pahl. 1971. Relationship Between Age and Risk-Taking among Managemers. Journal of Applied Psychology 55(5)：399-405.
    Wakasugi, R., and F. Koyata. 1997. Are Japanese Firm Efficient in Product Development. Journal of Product Innovation Management 14(5)：382-392.
    祁明輝，1999，專利於產品研發所扮演之角色，智慧財產權，第5卷，第5期：39-45。
    Walman, D. A., and B. J. Avolio. 1986. A Meta-Analysis of Age Differences in Job Performance. Journal of Applied Psychology 71(1)：33-38.
    Welford, A. T. 1965. Performance, Biological Mechanisms and Age：A Theoretical Sketch. In Behavior, Aging and the Nervous System, edited by A. T. Welford and J. E. Birren. Springfield, Ⅲ.：Charles C Thomas.
    Wind, J. and V. Mahajan. 1997. Issues and Opportunities in New Product Development：An Introduction to the Special Issue. Journal of Marketing Research 34(1)：1-12.
    Wiersema, M. F., and K. A. Bantel. 1992. Top Management Team Demography and Corporate Strategic Change. Academy of Management Journal 35(1)：91-121.
    Whiteley, R., T. Parish, R. Dressler, and G. Nicholson. 1998. Evaluating R&D Performance Using the New Sales Ratio. Research Technology Management 41(5)：20-22.
    Zhou, X. 2000. CEO pay, Firm Size. And Corporate Performance：Evidence from Canada. Canada Journal of Economics 33(1)：213-251.
    三、網站資料
    http://www.iriinc.org
    http://tw.stock.yahoo.com
    吳文濱，1993，研發支出與股價報酬關係之研究:以NYSE為例，國立台灣工業技術學院管理技術研究所工業管理學程未出版碩士論文。
    吳秀娟，2000，企業市場價值與淨值差異影響因素之研究—以我國資訊電子業為例，國立政治大學會計研究所未出版碩士論文。
    林威伸，1997，企業研究發展與專利權間之遞延效應，私立東吳大學會計研究所未出版碩士論文。
    林莉莉，2001，知識經濟產業靈魂R&D--以電子業科技研發之績效評估為例，臺灣經濟研究月刊，第24:1卷，第277期：73-77。
    林惠玲、李顯峰，1996，臺灣專利權數與R&D支出關係之研究—非負整數計量模式之應用，經濟論文，第24卷第2期：273-302。
    佛爾特，1975，人事管理，林潘貴譯，台北：聯經出版事業公司。
    許戍，2002，研究發展、廣告支出與企業經營績效關聯性之研究，國立政治大學會計研究所未出版碩士論文。
    許受昌，2002，資訊電子產業研究發展支出與股東報酬關聯性之研究，私立東吳大學會計研究所未出版碩士論文。
    陳柏彰，2002，創新發明能力與企業生產力以及企業價值之關聯性研究—以台灣之資訊電子業為例，國立台灣大學會計研究所未出版碩士論文。
    陳嵩、蔡明田、張淑昭，1997，總經理人口特徵、產品/市場策略、經營績效關係之實證研究、管理學報，第14卷，第4期：586-610。
    陳鎮宇，1995，研發對臺灣電子業獲利能力影響之分析，私立東吳大學經濟研究所未出版碩士論文。
    張立達，2003，知識創新2003，台北：科資中心。
    張君豪，1999，研究發展成本、現金流量及盈餘對股票報酬之研究，私立中原大學會計學研究所未出版碩士論文。
    張恩浩，1991， 研究發展之影響因素及其與績效關係之研究，國立臺灣大學商學研究所未出版碩士論文。
    曾秀芬、詹文男，2001，國內產業的研發投資分析，資訊與電腦，第257期：74-78。
    黃志雄，2001，企業價值之衍生性探討─以資訊軟體業研究發展活動為例，私立東吳大學會計研究未出版所碩士論文。
    黃雅苓，1999，研究發展支出與經營績效關係及其費用化之探討：以台灣上市公司之電子業與非電子業為例，國立政冶大學會計學研究所未出版碩士論文。
    黃雅琪，1997，臺灣電子業品質認證與研究發展對經營績效之影響，國立政冶大學會計學研究所未出版碩士論文。
    湯珮妤，2000，企業類型與研發支出、專利權成效之遞延效果研究，國立中正大學企業管理研究所未出版碩士論文。
    經濟部科技顧問室，1990，大型工業技術研究院發展成果績效評估之研究，經濟部，臺北。
    廖芝嫻，2002，智慧資本與經營績效關聯之實證研究 : 以我國資訊電子業技術人力資本為例，國立政治大學會計研究所未出版碩士論文。
    廖翠紅，1993，人口特徵、人格特質與業務員績效表現間的關係，台中商專學報(商學管理篇)，第25卷，民82.06：141-161。
    蔡坤宏，1997，臺灣研究發展對專利之影響效果，中山管理評論，第5卷，第2期：371-382。
    劉正田，2001，研發支出資本化之會計基礎股票評價，會計評論，第33期：1-26。
    劉萍，2001，企業基本命脈不能亂砍--員工訓練、資訊基礎建設及研發構成重要的三角防線，數位周刊，第45卷，民90.07.14-07.20：44-46。
    歐進士，1998，我國企業研究發展與經營績效關聯之實證研究，中山管理評論，第6卷，第2期：357-386。
    歐進士、傅鍾仁、楊忠誠、張寶光，2001，技術密集與員工獲利能力關聯之研究，論文草稿，國立政治大學。
    諸承明，1997，企業人才需求大公開--研發人才異軍突起，科技之島並非夢事，管理雜誌，第275期：48-50。
    潘養源，1979，影響金融機構工作人員績效與工作滿足因素之研究，國立政治大學企業管理研究所未出版碩士論文。
    饒忻，王建翔，2001，台灣筆記型電腦製造商研發績效評比，中原學報，第29卷，第4期：399-411。
    二、英文部分
    Aboody, D., and B. Lev. 2001. R&D Productivity in the Chemical Industry. Working Paper. New York University.
    Aldrich, H. 1989. Networking among Women Entrepreneurs. In Women-Owned Businesses, edited by Donald Sexton. New York：Praeger.
    Bantel, K. A., and S. E. Jackson. 1989. Top Management and Innovations in Banking：Does the Composition of the Top Team Make a Difference? Strategic Management Journal 10(2)：107-124.
    Ben, B. 1974. Research and Development Activity and Profitability--A Dsitributed Lag Aanlysis. The Journal of Political Economy 82(5)：999-1011.
    Ben-Zion, U. 1978. The Investment Aspect of Nonproduction Expenditures: An Empirical Test. Journal of Economics and Business 30(3)：224-230.
    Borestsky, M. 1982. The Threat to U.S. High Technology Industries：Economic and National Security Implications Draft. International Administration, U.S. Department of Commerce.
    Botwinick, J. 1978. Aging and Behavior：A Comprehensive Integration of Research Findings. New York：Springer.
    Brockhoff, K. A. 1988. Technical and Marketing Aggressiveness and the Effectiveness of Research and Development. IEEE Transaction on Engineering Management 35(4)：318-324.
    Brown, M. G.., and R. A. Svenson. 1988. Measuring R&D Productivity. Research Technology Management 31(4)：11-16.
    Davis, L. A. 1982. Technology Intensity of U.S. Output and Trade. Office of Trade and Investment Analysis, U.S. Department of Commerce.
    Deeds, D. L. 2001. The Role of RanD Intensity, Technical Development and Absorptive Capacity in Creating Entrepreneurial Wealth in High Technology Star-ups. Journal of Engineering and Technology Management 18(1)：29-47.
    Dobson, S., and R. Gerrard. 1989.Growth and Profitability in the Leeds Engineering Sector. Scottish Journal of Political Economy 36(4)：334-352.
    DoCotiis, T. A., and L. Dyer 1979. Defining and Measuring Project Performance. Research Management 22(1)：19-21.
    Dollinger, M. 1984. Environmental Boundary Spanning and Information Processing Effects on Organizational Performance. Academy of Management Journal 27(2)：351-368.
    Dressler, R., R. S. Wood, and V. Alvarez. 1999. Evaluating R&D Performance Using the Cost Savings Metric. Research Technology Management 42(2)：13-14.
    FASB. 1974. Accounting for Research and Development Costs Statement of Accounting Standards No.2. Standford CT：FASB.
    Fasci, M. A., and J. Valdez. 1998. A Performance Contrast of Male- and Female-Owned Small Accounting Practices. Journal of Small Business Management 36(3)：1-7。
    Fortuin, L. 1988. Performance Indicators -- Why, Where and How? European Journal of Operational Research 34(1)：1-9.
    Frink, D. D., R. K. Roberson, B. Reithel, and M. M. Arthur. 2003. Gender Demography and Organization Performance：A Two-Study Investigation with Comvergence. Group & Organization Management 28(1)：127-147.
    Geroski, P., S. J. Machin, and C. F. Walters. 1997. Corporate growth and profitability. The Journal of Industrial Economics 45(2)：171-189.
    Giniger, S., A. Dispenzieri, and J. Eisenberg. 1983. Age, Experience, and Performance on Speed and Skill Jobs in an Applied Setting. Journal of Applied Psychology 68(3)：469-475.
    Glancey, K. 1998. Determinants of growth and profitability in small entrepreneurial firms. International Journal of Entrepreneurial Behavior & Research 4(1)：18-27.
    Goffee, R., and R. Scase. 1983. Business Ownership and Women’s Subordination：A Preliminary Study of Female Proprietors. Sociological Review 31(4)：625-648.
    Green, J., P. W. Stark, and M. Thomas. 1996. UK Evidence on the Market Valuation of Research and Development Expenditures. Journal of Business Finance & Accounting 23(2)：191-216.
    Griliches, Z. 1981. Market Value, R&D, and Patents. Econimic Letters 7(2)：183-187.
    Grissom, G. R., and K.J. Lombardo. 1985. The Role of the High-Tech HR Professional. Personnel 62(6)：15-17.
    Hambrick, D. C., and P. A. Mason. 1984. Upper Echelons：The Organization as Reflection of Its Top Managers. Academy of Management Journal 9(2)：193-206.
    Hart, S. L., and C. Banbury. 1994. How Strategy-Making Processess Can Make a Difference. Strategic Management Journal 15(4)：251-269.
    Hausman, J., B. H. Hall, and Z. Griliches. 1984. Econometric Models for Count Data with an Application to the Patents-R&D Relationship. Econometrica 52(4)：909-938.
    Hirschey, M., and J. Weygandt. 1985. Amortization Policy for Advertising and Research Development Expenditures. Journal of Accounting Research 23(1)：326-335.
    Holger E. 2001. Patent applications and subsequent changes of performance: Evidence from time-series cross-section analyses on the firm level. Research Policy 30(1)：143-157.
    Huse, E. F., and J. L. Bowditch. 1973. Behavior in organizations : a systems approach to managing. 1st ed. Addison-Wesley Publication.
    Jacques, L. 1992. Under What Conditions Can Exports Exert a Positive Influence on Profitability? Management International Review 32(1)：41-54.
    Johnson, J. 1967. A Consequential Approach to Accounting for R&D. Journal of Accounting Research 5(2)：164-172.
    Kaplan, R. S., and D. P. Norton. 1992. The Balanced Scorecard - Measures That Drive Performance. Harvard Business Review 70(1)：71-80.
    Kaufman, R. 1988. Preparing Useful Performance Indicators. Training Development Journal 28(9)：80-83.
    Katz, R. 1982. The Effects of Group Longevity on Project Communication and Performance. Administration Science Quarterly 27(1)：81-104.
    Kelly, R. K. 1977. The Impact of Technological Innovation on International Trade Patterns. Office of International Economic Research, U.S. Department of Commerce.
    Kimberly, J. R., and M. J. Evanisko. 1981. Organizational Innovation：The Influence of Individual, Organizational and Contextual Factors on Hospital Adoption of Technological and Administrative Innovations. Academy of Management Journal 24(4)：689-713.
    Klette, T.J. 1996. RandD, Scope Economies, and Plant Performance. Rand Journal of Economics 27(3)：502-522.
    Kondu, M. 1999. R&D Dynamics of Creating Patents in the Japanese Industry. Research Policy 28(6)：587-600.
    Korman, A. K. 1971. Industrial and Organizational Psychology. Englewood Cliffs, N.J.：Prentice-Hall.
    Lev, B., and T. Sougiannis. 1996. The Capitalization, amortization and Value Relevance of R&D. Journal of Accounting and Economics 21(1)：107-138.
    Light, I., and C. Rosenstein. 1995. Race, Ethnicity, and Entrepreneurship in Urban America. New York：Aldine De Groyler.
    Liker, J. K., and W. M. Hancock. 1986. Organizational systems Barriers to Engineering Effectiveness. IEEE Transactions on Engineering Management 33(2)：82-91.
    Magid, I., and J. J. Baroudi. 1995. The impact of job performance evaluations on career advancem. MIS Quarterly 19(1)：107-123.
    Milburn, A. 1971. An Empirical Study of the Relationship of Research and Development Expenditures to Subsequent Benefits. Department of Accountancy, University of Illinois.
    Morbey, G. K. 1989. R&D Expenditures and Profit Growth. Research Technology Management 32(3)：20-23.
    Morbey, G. K. 1990. How R&D Affects Sales Growth, Productivity and Profitability. Research Technology Management 33(3)：11-14.
    Newman, M. 1968. Equaling Return form R&D Expenditures. Financial Executive 36(2)：26-33.
    Odagiri, H. 1983. R & D Expenditures, Royalty Payments, and Sales Growth in Japanese Manufacturing Corporations. The Journal of Industrial Economics 32(1)：61-72.
    Pakes, A., and Z. Griliches. 1980. Patents and R&D at the Firm Level：A First Report. Economics Letters 5 (4)：377-381.
    Pinto, J. K., and D. P. Slevin. 1989. Critical Success Factors in R&D Projects. Research Technology Management 32(1)：31-35.
    Porter, M., and V. E. Millar. 1985. How Information Gives You Competitive Advantage. Harvard Business Review 63(4)：149-160.
    Rajagopalan, N., M. A. Abdul, and D. K. Datta. 1993. Strategic Decision Process：Critical Review and Future Derections. Journal of Management 19(2)：349-384.
    Ramezani, C. A., L. Soenen, and A. Jung. 2002. Growth, corporate profitability, and value creation. Financial Analysts Journal 58(6)：56-67.
    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:[Department of Accounting] Theses

    Files in This Item:

    File SizeFormat
    index.html0KbHTML2263View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback