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    题名: 主要銷售地區、智慧資本與經營績效之關聯性
    The Relationship among Main Sales Region, Intellectual Capital and Operating Performance
    作者: 陳沛沂
    Chen, Pei-Yi
    贡献者: 王文英
    Wang, Wen-Ying
    陳沛沂
    Chen, Pei-Yi
    关键词: 主要銷售地區
    智慧資本
    經營績效
    台灣上市櫃電子工業
    Main sales region
    Intellectual capital
    Operating performance
    Publicly-traded electronics firms in Taiwan
    日期: 2025
    上传时间: 2025-08-04 14:51:31 (UTC+8)
    摘要: 隨著策略或規劃不同，企業所重視的銷售市場可能有所差異，而在選擇不同銷售地區的情況下，為配合市場所需或消費者喜好，企業對於智慧資本可能有不同程度的重視或表現。本研究旨在探討主要銷售地區、智慧資本與經營績效之關聯性，以台灣上市櫃電子工業作為研究對象，先將智慧資本指標透過因素分析進行因素萃取，再以複迴歸分析分別探討在各主要銷售地區下的企業，其智慧資本與經營績效的關聯性，並透過差異分析了解主要銷售地區不同的企業在智慧資本表現是否具有差異。
    研究結果顯示不論主要銷售地區為何，企業之智慧資本與經營績效皆具有關聯性，但呈現正向關聯的項目略有不同，而不同主要銷售地區的企業在智慧資本表現上具有差異。故不同的主要銷售地區可能需要不同的策略與應重視的智慧資本面向，企業可以依照自身主要銷售地區情形規劃、調整其資源配置並進行改善，以創造更大的效益。
    With different strategies or plans, the firms may focus on different sales markets. Based on the sales regions the firms choose, the firms may emphasize on intellectual capitals in different levels of degrees or performances in order to meet the market’s demands and the customers’ tastes. The purpose of the study is to investigate the relationship among main sales region, intellectual capital and operating performance. The data was collected from the publicly-traded electronics firms in Taiwan. The study first used the factor analysis to extract the factors from the intellectual capital items. The study then used the multiple regression analysis to explore the relationship between intellectual capital and operating performance based on firms’ main sales regions. Furthermore, the study used the variance analysis to find out if there were differences in intellectual capital performances among different sales regions.
    The results show that for the firms, no matter where the main sales region is, the intellectual capital variables have correlation with operating performances; however, the variables which have positive correlation are slightly different. In addition, there are significant differences in intellectual capital performances among different main sales regions. In conclusion, different main sales region may need different strategies, or the intellectual capital aspects the firms should focus on. The firms can plan, adjust, or improve the allocation of the resources to create more interests and profits.
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    描述: 碩士
    國立政治大學
    會計學系
    112353021
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0112353021
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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