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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: 2013-07-01 17:59:16 (UTC+8)
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:
(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。
(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。
(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。
(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。
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參考網站
1. 公開資訊觀測站http://www.tybio.com.tw/mops/taiyen_mop.htm
2. 中華民國資訊統計網http://www.stat.gov.tw/mp.asp?mp=4
3. 國際標準組織(ISO)官方網站http://www.iso.org/iso/home.htm
4. 經濟部的經濟統計資訊網路http://2k3dmz2.moea.gov.tw/Gwweb/
5. 經濟部標準檢驗局http://www.bsmi.gov.tw/wSite/index.jsp
6. 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
顯示於類別:[風險管理與保險學系] 學位論文

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