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https://ah.lib.nccu.edu.tw/handle/140.119/58734| 題名: | 企業實施品質風險管理對財務績效影響之研究－以台灣製造業為例 The association between quality risk management and financial performance: evidence of manufacturing industry in Taiwan |
作者: | 蔡宜君 | 貢獻者: | 陳彩稚 蔡宜君 |
關鍵詞: | 財務績效 品質風險管理 ISO 9000 ISO 9001 製造業 financial performance quality risk management |
日期: | 2012 | 上傳時間: | 1-七月-2013 | 摘要: | 本研究探討台灣製造業實施品質風險管理與財務績效之間的關聯性。以ISO 9001品質保證系統認證作為企業實施品質風險管理的衡量指標，研究台灣實施品質風險管理企業是否有較佳財務績效。本研究以截至2012年6月通過ISO 9001認證之上市櫃公司為實驗組，以未曾通過ISO 9001認證之相同產業和總資產大小相近之上市櫃公司為對照組，透過迴歸分析進行實證研究。主要研究結果如下：\n(一) 台灣製造業中，公司規模較大、營業成本率和營業收入淨額較高之公司，較會實施品質風險管理。\n(二) 以實驗組樣本進行分析，發現企業實施品質風險管理短期內能顯著提升員工生產力，但同時亦顯著降低企業獲利、營運能力和公司價值。\n(三) 加入對照組與實驗組進行比較，發現長期下實施品質風險管理之企業之營收和營運能力較佳，但卻也有較高的營業成本率和較低的獲利能力與公司價值。\n(四) 將實驗組區分為高科技產業和傳統製造業分別探討，發現高科技產業企業實施品質風險管理對生產力有負向影響，而傳統製造業實施品質風險管理對生產力有正向影響，對獲利、營運能力和公司價值有負向影響。 | 參考文獻: | 學術論文文獻\n1. 吳秋文(2000)，2000年版ISO 9000系列標準改定作業說明，品質管制月刊7月號：81-85。\n2. 吳學良、孫智麗、洪德生、李清松. 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ISO 9000 series: Certification and performance. International Journal of Quality & Reliability Management, 18(1): 62-75. \n44. Tari, J. J., Heras- Saizarbitoria, I., & Dick, G. (2012). Internal and external drivers for quality certification in the service industry: Do they have different impacts on success? Social Science Research Network. \n45. Ven Der Wiele, T., & Brown, A. (1997). ISO 9000 series experiences in small and medium-sized enterprises. Total Quality Management, 8(2-3): 300-304. \n\n參考網站\n1. 公開資訊觀測站http://www.tybio.com.tw/mops/taiyen_mop.htm\n2. 中華民國資訊統計網http://www.stat.gov.tw/mp.asp?mp=4\n3. 國際標準組織(ISO)官方網站http://www.iso.org/iso/home.htm\n4. 經濟部的經濟統計資訊網路http://2k3dmz2.moea.gov.tw/Gwweb/\n5. 經濟部標準檢驗局http://www.bsmi.gov.tw/wSite/index.jsp\n6. 經濟部工業局http://www.moeaidb.gov.tw/ | 描述: | 碩士 國立政治大學 風險管理與保險研究所 99358019 101 |
資料來源: | http://thesis.lib.nccu.edu.tw/record/#G0993580191 | 資料類型: | thesis |
| Appears in Collections: | 學位論文 |
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| 019101.pdf | 2.2 MB | Adobe PDF2 | View/Open |
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