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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 1-Jul-2013 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。
參考文獻 學術論文文獻
1. 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。
2. 吳學良、孫智麗、洪德生、李清松. (2003)，我國公營事業民營化前後績效變化之研究，台灣銀行季刊第55卷第2期：37-64。
3. 李昀祐(2008)，國內企業融資決策之個案研究，國立台灣科技大學財務金融學系研究所碩士論文。
4. 凃茜文(2006)，對外投資、勞動力變動與產業結構調整：台灣之實證分析，國立政治大學經濟學系研究所碩士論文。
5. 洪榮華、陳香如、王玉珍(2005)，公司內部治理機制與公司績效之關係—股權結構與董事會特性的觀點，輔仁管理評論第12卷第3期：23-40。
6. 陳韋勳、洪文夏(2012)，導入ISO品質管理系統與公司績效之影響-以台灣上市公司為例，第15屆科技整合管理研討會：1-11。
7. 彭獻慶(2004)，公司治理機制、公司特徵對公司價值衡量、財務績效與高階管理更迭率之影響－以臺灣電子電機高科技公司為例，國立成功大學企業管理學系研究所碩士論文。
8. 劉素雯(1999)，ISO 9000系列品質認證對經營績效及股價之影響－以台灣製造業為例，國立政治大學會計學系研究所碩士論文。
9. 蔣雅淇(1993)，有了ISO，就能高枕無憂？，商業周刊第301期：75-76。
10. Adams, M. (1999). Determinants of ISO accreditation in the New Zealand manufacturing sector. Omega, 27(2): 285-292.
11. Australian Manufacturing Concil Study, AMC Study. (1992). Leading the Way: A study of Best Manufacturing Practicesin Australia and New Zealand, 1994: 59-63
12. Amstead, B. H., Ostwald, P. F., & Begeman, M. L. (1987). Manufacturing Processes (8th ed.). John Wiley & Sons Inc.
13. Bayati, A., & Taghavi, A. (2007). The impacts of acquiring ISO 9000 certification on the performance of SMEs in Tehran. The TQM Magazine, 19(2): 140-149.
14. Carr, S., Mak, Y. T., & Needham, J. E. (1997). Differences in strategy, quality management practices and performance reporting systems between ISO accredited and non-ISO accredited companies. Management Accounting Research, 8: 383-403.
15. Chung, K. H., & Pruitt, S. W. (1994). A Simple Approximation of Tobin`s Q. Financial Management, 23(3): 70-74.
16. Corbett, C.J., Montes-Sancho, M.J., & Kirsch, D.A. (2005). The financial impact of ISO 9000 certification in the United States: An empirical analysis. Management Science, 51(7): 1046-1059.
17. Din, S., Abd-Hamid, Z., & Bryde, D. J. (2011). ISO 9000 certification and construction project performance : The Malaysian experience. International Journal of Project Management, 29(8): 1044-1056.
18. Elmuti, D., & Kathawala, Y. (1997). An investigation into the effects of ISO 9000 on participants` attitudes and job performance. Production and Inventory Management Journal, 38(2): 52-57.
19. Häversjö, T. (2000). The financial effects of ISO 9000 registration for Danish companies. Managerial Auditing Journal, 15(1): 47-52.
20. Hendricks, K. B., & Singhal, V. R. (1997). Does implementing an effective TQM program actually improve operating performance? Empirical evidence from firms that have won quality awards. Management Science, 43(9): 1258-1274.
21. Heras, I., Casadesus, M., & Dick, G. P. M. (2002a). ISO 9000 certification and the bottom line: A comparative study of the profitability of Basque region companies. Managerial Auditing Journal, 17(1/2): 72-78.
22. Heras, I., Dick, P. M., & Casadesús, M. (2002b). ISO 9000 registration`s impact on sales and profitability: A Longitudinal analysis of performance before and after accreditation. International Journal of Quality & Reliability Management, 19(6): 774-791.
23. Johnston, R. (1995). The determinants of service quality: satisfiers and dissatisfiers. International Journal of Services Industry Management, 6: 53-71.
24. Juran, J.M. (1999). Commantary in quality proces. June, P.30.
25. Kober, R. , Subraamanniam, T., & Watson, W. (2012). The impact of total quality management adoption on small and medium enterprises` financial performance. Accounting & Finance, 52(2): 421-438.
26. Kuo, T., Changb, T. -J., Hunga, K. -C., & Lina, M. -Y. (2009). Employees` perspective on the effectiveness of ISO 9000 certification: A Total Quality Management framework. Total Quality Management & Business Excellence, 20(12): 1321-1335.
27. Lee, C. Y. (2003). A comparative study of manufacturing strategies and business performance between ISO 9000 and Non-ISO 9000 firms: A Case in the Korean electronics industry. Working Paper: Pittsburg State University, Kansas, USA.
28. Levine, D.I, & Toffel, M.W. (2010). Quality management and job quality : How the ISO 9001 standard for quality management system affects employees and employers. Management Science, 56(6): 978-996.
29. Lewellen, W. G., & Badrinath, S. G. (1997). On the measurement of Tobin`s q. Journal of Financial Economics, 44(1): 77-122.
30. Lisiecka, K. (1999). ISO 9000 standards and TQM strategy-business improvement tools for Polish companies. Managerial Auditing Journal, 14(1/2): 40-43.
31. Lo, C. K. Y., Yeung, A. C. L., & Cheng, T. C. E. (2009). ISO 9000 and supply chain efficiency: Empirical evidenceon inventory and account receivable days. International Journal of Production Economics, 118(2): 267-274.
32. Martínez-Costa, M., Choi, T. Y., Martínez, J. A., & Martínez-Lorente, A. R. . (2009). ISO 9000/1994, ISO 9001/2000 and TQM: The performance debate revisited. Journal of Operations Management, 27(6): 495-511.
33. Martínez-Costa, M., & Martínez-Lorente, A. R. (2007). A triple analysis of ISO 9000 effects on company performance. International Journal of Productivity and Performance Management, 56(5): 484-499.
34. Mukherjee, A. S., Lapré, M. A., & Wassenhove, L. N. Van. (1998). Knowledge driven quality improvement. Management Science, 44(11, Part 2): S35-S49.
35. Naveh, E., & Marcus, A. (2004). When does ISO 9000 quality assurance standard lead to performance improvements? Assimilation and going beyond. IEEE Transaction On Engineering Management, 51(3): 352-363.
36. Pekovic, S., & Galia, F. (2009). From quality to innovation: Evidence from two French Employer Surveys. Technovation, 29(12): 829-842.
37. Pinar, M., Crouch, H. L., Pittsburg State University, USA, Yucel, T, & Guder, F. (2003). Examining the impact of ISO 9000 certification on business performance using stock market returns. Journal of Business and Society, 12(2): 1-25.
38. Psomas, E. L., Fotopoulos, C. V., & Kafetzopoulos, D. P. (2011). Emerald Article: Core process management practices, quality tools and quality improvement in ISO 9001 certified manufacturing companies. Business Process Management Journal, 17(2): 357-378.
39. Rao, S. S., Ragu-Nathan, T. S., & Solis, L. E. (1997). Does ISO 9000 have an effect on quality management practices? An international empirical study. Total Quality Management, 8(6): 333-346.
40. Rust, R.T., Zahorik, A.J., & Keiningham, T.L. (1995). Return of quality (ROQ): Making service quality financially accountable. Journal of Marketing, 59(2): 58-70.
41. Sharma, D. S. (2005). The association between ISO 9000 certification and financial performance. The International Journal of Accounting, 40: 151-172.
42. Simmons, B. L., & White, M. A. (1999). The relationship between ISO 9000 and business performance: Does registration really matter? Journal of Managerial Issues, 11(3): 330-343.
43. Singels, J., Ruël, G., & van de Water, H. (2001). ISO 9000 series: Certification and performance. International Journal of Quality & Reliability Management, 18(1): 62-75.
44. 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.
45. 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.

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
dc.contributor.advisor 陳彩稚zh_TW
dc.contributor.author (Authors) 蔡宜君zh_TW
dc.creator (作者) 蔡宜君zh_TW
dc.date (日期) 2012en_US
dc.date.accessioned 1-Jul-2013 17:59:16 (UTC+8)-
dc.date.available 1-Jul-2013 17:59:16 (UTC+8)-
dc.date.issued (上傳時間) 1-Jul-2013 17:59:16 (UTC+8)-
dc.identifier (Other Identifiers) G0993580191en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/58734-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 風險管理與保險研究所zh_TW
dc.description (描述) 99358019zh_TW
dc.description (描述) 101zh_TW
dc.description.abstract (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。		zh_TW
dc.description.tableofcontents 第壹章 緒論 1
第一節 研究背景 1
第二節 研究動機 3
第三節 研究目的 4
第四節 研究流程 5
第貳章 文獻回顧 7
第一節 實行品質風險管理之效益與成本 8
第二節 品質風險管理對組織績效的影響 10
第三節 品質風險管理對財務績效的影響 14
第四節 品質風險管理衡量指標介紹－ISO 9001 20
第參章 研究方法 31
第一節 觀念性架構 31
第二節 研究假設 33
第三節 變數定義 38
第四節 資料來源與範圍 45
第五節 研究模型 49
第肆章 實證結果與分析 53
第一節 敘述性統計 53
第二節 相關性分析 58
第三節 實證分析結果 65
第伍章 結論與建議 91
第一節 研究結論 91
第二節 研究限制 94
第三節 未來研究建議 95
附錄一：台灣製造業通過ISO 9001品保認證公司名單 97
參考文獻 101		zh_TW
dc.format.extent 2251282 bytes-
dc.format.mimetype application/pdf-
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0993580191en_US
dc.subject (關鍵詞) 財務績效zh_TW
dc.subject (關鍵詞) 品質風險管理zh_TW
dc.subject (關鍵詞) ISO 9000zh_TW
dc.subject (關鍵詞) ISO 9001zh_TW
dc.subject (關鍵詞) 製造業zh_TW
dc.subject (關鍵詞) financial performanceen_US
dc.subject (關鍵詞) quality risk managementen_US
dc.title (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zh_TW
dc.title (題名) The association between quality risk management and financial performance: evidence of manufacturing industry in Taiwanen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 學術論文文獻
1. 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。
2. 吳學良、孫智麗、洪德生、李清松. (2003)，我國公營事業民營化前後績效變化之研究，台灣銀行季刊第55卷第2期：37-64。
3. 李昀祐(2008)，國內企業融資決策之個案研究，國立台灣科技大學財務金融學系研究所碩士論文。
4. 凃茜文(2006)，對外投資、勞動力變動與產業結構調整：台灣之實證分析，國立政治大學經濟學系研究所碩士論文。
5. 洪榮華、陳香如、王玉珍(2005)，公司內部治理機制與公司績效之關係—股權結構與董事會特性的觀點，輔仁管理評論第12卷第3期：23-40。
6. 陳韋勳、洪文夏(2012)，導入ISO品質管理系統與公司績效之影響-以台灣上市公司為例，第15屆科技整合管理研討會：1-11。
7. 彭獻慶(2004)，公司治理機制、公司特徵對公司價值衡量、財務績效與高階管理更迭率之影響－以臺灣電子電機高科技公司為例，國立成功大學企業管理學系研究所碩士論文。
8. 劉素雯(1999)，ISO 9000系列品質認證對經營績效及股價之影響－以台灣製造業為例，國立政治大學會計學系研究所碩士論文。
9. 蔣雅淇(1993)，有了ISO，就能高枕無憂？，商業周刊第301期：75-76。
10. Adams, M. (1999). Determinants of ISO accreditation in the New Zealand manufacturing sector. Omega, 27(2): 285-292.
11. Australian Manufacturing Concil Study, AMC Study. (1992). Leading the Way: A study of Best Manufacturing Practicesin Australia and New Zealand, 1994: 59-63
12. Amstead, B. H., Ostwald, P. F., & Begeman, M. L. (1987). Manufacturing Processes (8th ed.). John Wiley & Sons Inc.
13. Bayati, A., & Taghavi, A. (2007). The impacts of acquiring ISO 9000 certification on the performance of SMEs in Tehran. The TQM Magazine, 19(2): 140-149.
14. Carr, S., Mak, Y. T., & Needham, J. E. (1997). Differences in strategy, quality management practices and performance reporting systems between ISO accredited and non-ISO accredited companies. Management Accounting Research, 8: 383-403.
15. Chung, K. H., & Pruitt, S. W. (1994). A Simple Approximation of Tobin`s Q. Financial Management, 23(3): 70-74.
16. Corbett, C.J., Montes-Sancho, M.J., & Kirsch, D.A. (2005). The financial impact of ISO 9000 certification in the United States: An empirical analysis. Management Science, 51(7): 1046-1059.
17. Din, S., Abd-Hamid, Z., & Bryde, D. J. (2011). ISO 9000 certification and construction project performance : The Malaysian experience. International Journal of Project Management, 29(8): 1044-1056.
18. Elmuti, D., & Kathawala, Y. (1997). An investigation into the effects of ISO 9000 on participants` attitudes and job performance. Production and Inventory Management Journal, 38(2): 52-57.
19. Häversjö, T. (2000). The financial effects of ISO 9000 registration for Danish companies. Managerial Auditing Journal, 15(1): 47-52.
20. Hendricks, K. B., & Singhal, V. R. (1997). Does implementing an effective TQM program actually improve operating performance? Empirical evidence from firms that have won quality awards. Management Science, 43(9): 1258-1274.
21. Heras, I., Casadesus, M., & Dick, G. P. M. (2002a). ISO 9000 certification and the bottom line: A comparative study of the profitability of Basque region companies. Managerial Auditing Journal, 17(1/2): 72-78.
22. Heras, I., Dick, P. M., & Casadesús, M. (2002b). ISO 9000 registration`s impact on sales and profitability: A Longitudinal analysis of performance before and after accreditation. International Journal of Quality & Reliability Management, 19(6): 774-791.
23. Johnston, R. (1995). The determinants of service quality: satisfiers and dissatisfiers. International Journal of Services Industry Management, 6: 53-71.
24. Juran, J.M. (1999). Commantary in quality proces. June, P.30.
25. Kober, R. , Subraamanniam, T., & Watson, W. (2012). The impact of total quality management adoption on small and medium enterprises` financial performance. Accounting & Finance, 52(2): 421-438.
26. Kuo, T., Changb, T. -J., Hunga, K. -C., & Lina, M. -Y. (2009). Employees` perspective on the effectiveness of ISO 9000 certification: A Total Quality Management framework. Total Quality Management & Business Excellence, 20(12): 1321-1335.
27. Lee, C. Y. (2003). A comparative study of manufacturing strategies and business performance between ISO 9000 and Non-ISO 9000 firms: A Case in the Korean electronics industry. Working Paper: Pittsburg State University, Kansas, USA.
28. Levine, D.I, & Toffel, M.W. (2010). Quality management and job quality : How the ISO 9001 standard for quality management system affects employees and employers. Management Science, 56(6): 978-996.
29. Lewellen, W. G., & Badrinath, S. G. (1997). On the measurement of Tobin`s q. Journal of Financial Economics, 44(1): 77-122.
30. Lisiecka, K. (1999). ISO 9000 standards and TQM strategy-business improvement tools for Polish companies. Managerial Auditing Journal, 14(1/2): 40-43.
31. Lo, C. K. Y., Yeung, A. C. L., & Cheng, T. C. E. (2009). ISO 9000 and supply chain efficiency: Empirical evidenceon inventory and account receivable days. International Journal of Production Economics, 118(2): 267-274.
32. Martínez-Costa, M., Choi, T. Y., Martínez, J. A., & Martínez-Lorente, A. R. . (2009). ISO 9000/1994, ISO 9001/2000 and TQM: The performance debate revisited. Journal of Operations Management, 27(6): 495-511.
33. Martínez-Costa, M., & Martínez-Lorente, A. R. (2007). A triple analysis of ISO 9000 effects on company performance. International Journal of Productivity and Performance Management, 56(5): 484-499.
34. Mukherjee, A. S., Lapré, M. A., & Wassenhove, L. N. Van. (1998). Knowledge driven quality improvement. Management Science, 44(11, Part 2): S35-S49.
35. Naveh, E., & Marcus, A. (2004). When does ISO 9000 quality assurance standard lead to performance improvements? Assimilation and going beyond. IEEE Transaction On Engineering Management, 51(3): 352-363.
36. Pekovic, S., & Galia, F. (2009). From quality to innovation: Evidence from two French Employer Surveys. Technovation, 29(12): 829-842.
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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/		zh_TW