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The purpose of this study is to explore the marketing capabilities on firm performance and marketing performance impact. Many established marketing research, citing resource-based view (RBV) to explore the relationship between marketing capabilities and firm performance, the results were found that marketing capabilities will help enhance the firm performance , and marketing capabilities for enterprises to create a unique resources and capabilities, and thus to achieve a competitive advantage(e.g., Moore and Fairhust,2003; Tsai and Shih, 2004; Vorhies and Morgan, 2005; Verhoef and Leeflang,2009). But Ray, Barney and Muhanna (2004) argue previous RBV research has shown a common absence , that is , key resources of the functional level directly to link with firm performance, they believe firm performance is composed of many different business processes of composition, the impact of different business processes on firm performance may increase firm performance, but may also reduce the firm performance, so if only verify the relationship between a single business process and firm performance , it may produce incorrect results. Therefore , the author takes Ray et al.(2004)’s viewpoint into account, on the marketing capabilities, marketing performance and firm performance as a research framework, and advocating firm marketing capabilities enhance marketing performance, but not necessarily be able to improve the firm performance. Use questionnaires received from 45 Gas Equipment Industry Association of manufacturers and related companies in charge of marketing in Taiwan as the samples of this thesis to analyses the relationship among marketing capabilities, marketing performance and firm performance. Research found that marketing capabilities will enhance marketing performance and overall marketing performance, but individual marketing capabilities only product development could enhance the firm performance, the others individual marketing capabilities couldn’t enhance the firm performance. The author hope that the accomplishment of the research can provide a new insight to the association of marketing capabilities and firm performance
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