台灣蘋果供應鏈價值創造、營運績效與受薪階層之攸關性研究：兼論公司治理

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题名:	台灣蘋果供應鏈價值創造、營運績效與受薪階層之攸關性研究：兼論公司治理
其它题名:	An Investigation of the Relationship among Value Creation, Operating Performance, and Salaried Employees in Taiwan’s Apple Supply Chain
作者:	黃慧珊 HUANG, HUEI-SHAN
贡献者:	林灼榮 LIN, JWU-RONG 國際經營與貿易學系
关键词:	價值創造;營運績效;受薪階層;公司治理 Value Creation;Operating Performance;Salaried Employees;Corporate Governance
日期:	2019
上传时间:	2019-12-16T04:29:27Z (UTC)
摘要:	本研究以2013-2017年台灣蘋果供應鏈廠商為樣本，以反覆近似無關迴歸聯立模型，進行實證分析。研究結果發現：(1)2015-2017年之台灣蘋果產業鏈所創造的附加價值佔台灣實質GDP之比率為8%左右，但在排除台積電之後，約只佔4%，與2014年相比只上升了1個百分點。(2)附加價值平均貢獻率約23.183%，中間財佔營收淨額高達77%左右；而附加價值貿易比平均為18.661%，中間財貿易比重佔比高達80%左右；充分彰顯台灣蘋果供應鏈出口含金量很低，大多數廠商屬於低附加價值的代工產業。(3)價值創造對營運績效及受薪階層大致為顯著正向關係，故若能提升產業價值，則能有利於勞資雙方所得，進而提高台灣產業競爭力。(4)董事長兼任總經理、獨立董監席次以及經理人持股比率對勞資雙方所得及企業價值影響甚鉅，故進行管理決策時，應同時考慮此三項公司治理指標。(7)綜合上述訊息，顯示台灣蘋果供應鏈若要提升企業形象，必須改善勞動條件並強化公司治理，以達到經營效率並提高產業永續競爭力。 In the study, we examine the effect of value creation on operating performance and salaried employees separately in Taiwan’s Apple supply chain, using the Apple’s 2013-2017 published list of Taiwan supplier companies to construct the ISUR model. The ratio of value added in Taiwan’s Apple supply chain represents about 8% of Taiwan’s real GDP from year 2015 to 2017, however, the ratio is only about 4% if exclude TSMC, then to compare with year 2014, the growth ratio of value added would only last 1%. The average ratio of value added represents about 23.183% of net operating revenue (VAR), which means intermediate goods trade is about 77% of net operating revenue, in the meanwhile, the average ratio of value added represents about 18.661% of exports (VAX), intermediate goods trade is about 18.661% of exports. The information above shows that most Taiwan’s Apple suppliers is classified to the lower value-added OEM. The effect of value creation on operating performance and salaried employees separately in Taiwan’s Apple supply chain represents significantly positively, therefore, to improve the industry value chain can distribute income between labor and capital. According to the analysis result, the effect of CEO-chair duality, independent directors and CEO power (CEO shareholdings) on both labor-capital income and the firm value are extremely significant; hence the company should consider those above three corporate governance indicators while making core strategies. In sum, this study can be used to lay the foundation for making core strategies by confirming that making efforts to create value-added to gain the firm performance and sustainability.
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