多角化對企業經營績效之影響 -以汽車工業為例;The Influence of Diversification on Business Performance of Automobile Industry

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題名:	多角化對企業經營績效之影響 -以汽車工業為例;The Influence of Diversification on Business Performance of Automobile Industry
作者:	廖淑敏;Liao, Shu-Min
貢獻者:	會計研究所企業資源規劃會計碩士在職專班
關鍵詞:	多角化;經營績效;汽車工業;diversification;business performance;automobile industry
日期:	2022-06-20
上傳時間:	2022-07-13 22:46:12 (UTC+8)
出版者:	國立中央大學
摘要:	雖然國內已有相當多關於多角化的研究，但主要都是以跨產業上市(櫃)公司為樣本，考量不同產業的內外部環境差異甚大，應以個別產業作為研究對象，才不致於抵銷不同產業彼此間的差異性，故本研究選定傳統產業中的汽車工業作為研究對象，探討在企業步入衰退期後，為掌握新成長機會，追求營運上之綜效，實施多角化經營的企業較專注於本業的企業經營績效是否有顯著增加。透過多元迴歸分析，並控制公司規模、成立年數等變數進行實證。本研究實證結果顯示，台灣汽車工業多角化程度普遍為中低程度多角化，因並未過度分散營運資源，故產品多角化程度相對高的公司，能有效擴大經營面向、降低營運風險，其財務績效及公司價值皆顯著優於多角化程度低的公司。 ;Although there have been quite a lot of studies on diversification, they mainly based on cross-industry companies as samples. Considering that the internal and external environments of different industries are very different, individual industries should be used as the research objects so as not to offset the differences between different industries. This study selects the automobile industry in the traditional industry as the research object, and explores the enterprises that implement diversified management in order to grasp new growth opportunities and pursue operational synergy after the enterprise has entered a recession period. Whether there has been a significant increase in the business performance of companies that are more focused on their own industries. Through multiple regression analysis, and controlling for variables such as company size and years of establishment, empirical evidence is carried out. The results of this study show that the degree of diversification of Taiwan′s auto industry is generally low to medium. Because the operating resources are not excessively dispersed, companies with a relatively high degree of product diversification can effectively expand their business orientation and reduce operational risks. Both financial performance and company value are significantly better than companies with low levels of diversification.
顯示於類別:	[企業資源規劃（ERP）會計碩士在職專班] 博碩士論文

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