品牌價值與企業績效之關聯性-家族與非家族企業之比較

Tunghai University Institutional Repository > 管理學院 > 會計學系所 > 碩士論文 > Item 310901/23725

Please use this identifier to cite or link to this item: http://140.128.103.80:8080/handle/310901/23725

Title:	品牌價值與企業績效之關聯性-家族與非家族企業之比較
Other Titles:	The Relationship between Brand Value and Firm Performance-Comparison between Family Firms and Non-Family Firms
Authors:	謝?邑 Hsieh,Yung-Yi
Contributors:	劉俊儒 Liu,Chun-Ju 會計學系
Keywords:	企業績效;家族企業;品牌價值 Firm Performance;Family Firms;Brand Value
Date:	2013
Issue Date:	2014-02-17T03:58:46Z (UTC)
Abstract:	在以往，我國IT產業主要以生產技術及成本控制為競爭優勢，但近年來面對中國、印度、巴西、俄羅斯等新興國家的崛起與東南亞國家的削價競爭，使得我國IT產業的利潤大幅降低，競爭優勢不在存在，因此企業若要在全球化的挑戰下生存，勢必得往高附加價值的品牌來發展。但是經營品牌不是短時間的事，它是必須投入大量資金及時間慢慢經營，而經營的決策上，在家族企業文化色彩濃厚的經營裡，是否會與非家族企業經營而有所不同?本研究採用最小平方法(OLS)探討2007年至2011年台灣上市上櫃電子工業的品牌價值與企業績效之關聯性，再進一步探討比較家族與非家族企業的品牌價值與企業績效之關聯，並把企業績效分為市場績效與財務績效加以探討。實證結果顯示，品牌價值對企業績效(市場績效及財務績效)具有顯著正向影響，表示企業若努力經營品牌，品牌價值高，其企業績效越佳。而在對家族企業與非家族企業品牌價值與企業績效的調節效果方面，家族企業的品牌價值對企業績效(市場績效與財務績效)具有正向的增額效果。另外進一步使用wald test比較家族企業與非家族企業的品牌價值對企業績效的影響，其實證結果顯示非家族企業的品牌價值對企業績效的影響程度高於家族企業，表示當家族企業與非家族企業同時都經營品牌時，由於非家族企業在決策執行的效率上優於家族企業，因此在市場上容易搶得先機，所以不論在股票市場上，或是消費者角度上，都會更願意投資及購買該企業的股票及商品，因此市場績效和財會績效都會更好。 In the past, cost control as competitive advantage of IT industry of Taiwan. But in recent years, face of China, India, Brazil, Russia and other emerging countries and Southeast Asian countries, the rise of price competition, making Taiwaness IT industry profits greatly reduced, if companies want to survive in the challenges of globalization, they would need to get into high value-added brands to develop. But the brand is not a short-term investment, it is essential to invest a lot of money and time to operating. We want to know what the deferent between Family firms operating and Non-Family firms operating?In this study, we use Least squares(OLS) explore years of the 2007-2011 Taiwan's electronics industry to research the relation of brand and firm performance in Taiwan's family firms and non-family firms. The empirical show that brand value on firm performance has a significant positive effect, which means that if the company efforts to brand management, then the firm performance will be better. In the family firm's and non-family firm's company brand value and performance moderate the effect of non-family firm's brand value on firm performance has a significant positive effect, while the family firm's brand value on firm performance has a positive incremental effect. In addition to further using wald test to compare family firm's and non-family firm's brand value and firm performance, which shows the non-family firm's brand value influence firm performance higher than family firms.
Appears in Collections:	[會計學系所] 碩士論文

Files in This Item:

File	Size	Format
101THU00385011-001.pdf	859Kb	Adobe PDF	372	View/Open

Loading...