臺灣博碩士論文加值系統

競爭力重要性認知與執行層面之差異性分析 – 以台灣中小企業為例
學生：王明郎 指導教授：田效文博士

摘 要
自二次大戰後台灣中小企業在不同的階段對國內經濟的發展皆扮演關鍵的角色，截至目前為止台灣仍有超過110萬家中小企業，雇用勞工數約有755萬人，約佔總雇用勞動77.18﹪，銷售額佔全部企業之比重為30.6﹪（中小企業白皮書，2005），由此可知，中小企業對台灣的經濟發展仍扮演舉足輕重的角色。中小企業由於對環境的應變能力大、處理困難的韌性強、充分應用網路關係、把握機會分散風險、靈活的引進技術、冒險患難的精神、具旺盛的企業理念、快速整合及高度出口導向，以及積極開拓市場等特性，進而創造舉世聞名的台灣奇蹟。然而，自1980年代起由於受到國際保護主義的壓力，同時面臨環保意識的覺醒，及工資低廉的後起開發中國家產品的激烈競爭，為求永續經營與發展，中小企業勢必往調整結構、提高技術層次、推動自動化作業及提昇事業功能能力的方向邁進以提昇競爭力。
本研究透過文獻探討獲得在行銷、產品設計及研發、製造、及人力資源管理等四大能力構面的指標，再經由對五家中小企業的經理者預試，確定三十六項能力指標作為中小企業競爭力來源的依據，並採用問卷調查的方式探討對競爭力構面的重視與事業績效的關聯性。研究結果發現：對上述四項功能性領域的重視對事業績效均具有正面的影響，同時由問卷調查的結果得知，除了在製造領域的能力指標在重要性認知與執行上無顯著差異，印證了台灣中小企業以代工起家所專精的是製造能力的認知，然而在其它三項功能性領域本研究發現有九項指標在重要性認知與執行上產生差異：（1）產品及服務的品質；（2）建立自有品牌；（3）開發獨特市場；（4）發展新的促銷手法；（5）新產品及服務的研發；（6）減少新產品研發的前置時間；（7）研發資金的投入；（8）訓練課程的推行；（9）員工授權。此九項能力指標均位於本研究二維矩陣的「迫切改善區」。後續，本研究以個案研究法，結合深度訪談、半結構式問卷、檔案資料蒐集、及實地觀察探討上述九項指標造成差異的原因，進而發展命題以供企業的經營者，作為改善體質提昇經營能力的策略依據。
關鍵詞：中小企業、功能性領域、競爭力、績效、個案研究

The Analysis of Difference Between Recognition of Importance And Level of Implementation on Competitiveness ─ An Example of Taiwan’s SMEs
Student : Ming-Lang Wang Advisor : Dr. Shiaw-Wen Tien

Abstract
After the World WarⅡ,small and medium-sized enterprises (SMEs) in Taiwan have played the critical roles in different stages of the economic development of the nation. Presently, there are more than 1.1 million SMEs in Taiwan, with 7.55 million employees, i.e. 77.18 per cent of total labor employed, and the total revenue of SMEs accounts for about 30.6 per cent of total production value (SMEA White Paper, 2005). According to the data mentioned above, the SMEs still play the key roles of the economic advance in Taiwan. There are some characteristics of SMEs: great reaction capability in the changing environment, mighty tenacity in dealing with trouble, ample application of network relationship, grasping chances, spreading out the risk, speedy introduction know-how, the spirit to take a chance, possession of strong enterprise’s ideal, quick mergence and high export-orientation. Because of the contribution of these businesses, the SMEs create the worldly well-known economic miracle in Taiwan. Nevertheless, after 1980’s, Taiwanese SMEs are facing the pressure of international protectionism, green environment protectionism, and fierce competition in product market from the developing nations due to cheaper wage rate. To attain the goal of on-going business and development, the SMEs should adjust their structures, improve their technologic level, push automation in operation, and improve enterprises’ functional capabilities to enhance the competitiveness of SMEs.
From literature review, the study obtains some capability indicators in four functional areas of marketing, product design and development, manufacturing, and human resource management. Besides, after the pre-test of five managers, the study confirms thirty-six competence indicators as the sources of competitiveness of the SMEs in Taiwan. This study conducts a survey to measure the relationship between competitiveness constructs and performances. The research finds that the improvement of competitiveness constructs has positive influence on performance. At the same time, from the result of survey, there is no significant difference between importance recognition of competence indicators and implementation level in manufacturing area, and this shows why the SMEs in Taiwan which are based on OEM and expert in manufacturing competence. Nevertheless, this study finds there are nine competence indicators in three functional constructs with significant difference between recognition of importance and level of implementation: (1) the quality of products and services (2) establishing private brand (3) exploring niche market (4) creating new promotion ways (5) the research and development of new products and services (6) reducing the lead time of new product research and development (7) the infusion of research and development fund (8) promotion of training classes (9) employee authorization. These items are all located on the section of “the urgent improvement areas” of two-dimension matrix in this study. Additionally, by using case study, combining on-site interviews, semi-structural questionnaires, archival documentation collection, and observation, this study explores what make the nine items difference. Finally, the study proposes some propositions for business-operators as a strategy basis to improve business constitutions and enhance the capacity of operation.
Keywords: small and medium-sized enterprises (SMEs), functional area, competitiveness, performance, case study

目 錄
摘 要 i
Abstract iii
誌 謝 v
目 錄 vi
圖目錄 ix
表目錄 x
第一章 緒論 12
1.1研究背景 12
1.2研究動機 14
1.3研究目的 14
1.4研究流程 14
第二章 相關研究與研究發現 17
2.1中小企業能力構面之研究 17
2.2中小企業所面臨之問題 18
第三章 研究調查 25
3.1競爭力的概念 25
3.2 競爭力來源的構面 26
3.3 績效的衡量 27
3.3.1衡量方法 28
3.3.2競爭力的構面及能力指標 28
3.3.3研究假設 29
3.3.3.1行銷能力與事業績效 29
3.3.3.2產品設計及研發能力與事業績效 29
3.3.3.3 製造能力與事業績效 30
3.3.3.4 人力資源管理與事業績效 30
3.3.3.5 競爭力與事業績效 31
3.4問卷蒐集與資料分析 32
3.5 統計分析方法 33
3.5.1信度與效度檢定 33
3.5.2資料分析 34
3.5.3結果驗證 34
3.5.3.1競爭力的來源 34
3.5.3.2競爭力來源與績效的關聯性 37
3.5.3.3迴歸分析的結果 39
3.6討論 43
3.6.1競爭力的關鍵因素 43
3.6.2事業績效的關鍵因素 44
3.6.3 競爭力指標的重要性認知與實際執行的差異 44
第四章 個案研究 46
4.1研究設計 46
4.2命題發展 47
4.2.1行銷領域 47
4.2.1.1產品及服務的品質 47
4.2.1.2 建立自有品牌 52
4.2.1.3開發獨特市場、發展新的促銷手法 56
4.2.1.4 行銷能力指標重要性認知與執行差異的分佈情況 59
4.2.2產品設計及研發 59
4.2.2.1新產品及服務的研發、減少新產品研發的前置時間 59
4.2.2.2研發資金的投入 66
4.2.2.3產品設計及研發能力指標重要性認知與執行差異的分佈情況 72
4.3.3製造領域 73
4.3.4人力資源管理 74
4.3.4.1訓練課程的推行 74
4.3.4.2員工授權 78
4.3.4.3人力資源管理能力指標重要性認知與執行差異的分佈情況 80
4.3.5能力指標重要性認知與實際執行情況差異性原因匯整 81
4.4研究對象 84
4.4.1個案公司選擇的依據 84
4.4.2個案公司介紹 86
4.5資料蒐集 90
4.5.1文獻蒐集與分析 90
4.5.2半結構問卷訪談 90
4.5.3 研究工具設計 90
4.5.4 信度與效度 91
4.6 研究限制 91
第五章 結論 93
5.1 研究發現 93
5.1.1行銷能力 94
5.1.2產品研發及設計能力 96
5.1.3人力資源管理能力 98
5.2 研究貢獻 100
5.2.1學術上的貢獻 100
5.2.2實務上的貢獻 100
5.3 後續研究與建議 102
參考文獻 104
附 錄（一） 119
附 錄（二） 126
附錄三 近年發表之論文(2004 - 2006) 133
一、國外期刊 133
二、國外研討會 133
三、國內研討會 133


圖目錄
圖 1.1 研究流程 16
圖 3.1 研究架構圖 28
圖 3.2競爭力指標分布圖 45
圖 4.1 行銷能力指標認知與執行差異分布圖 59
圖 4.2 產品設計及研發能力指標認知與執行差異分布圖 73
圖 4.3 人力資源管理能力指標認知與執行差異分佈圖 81


表目錄
表 3.1廠商基本資料 32
表 3.1廠商基本資料（續） 33
表3.2 本研究各構面之信度值表 34
表3.3 各項能力構面指標之排序 36
表3.4 敘述性統計及競爭力之關聯性 37
表3.5 敘述性統計及績效之關聯性 38
表3.6 競爭能力與績效之關聯性 38
表3.7 以行銷能力(X1)為自變數之簡單迴歸分析結果 39
表3.8 以產品設計及研發能力(X2)為自變數之簡單迴歸分析結果 39
表3.9 以製造能力(X3)為自變數之簡單迴歸分析結果 40
表3.10 以人力資源發展(X4)為自變數之簡單迴歸分析結果 40
表3.11 自變數的DW值 41
表3.12 複迴歸模型之VIF值 41
表3.13複迴歸分析結果 42
表3.14 競爭力指標認知與執行之平均數 45
表4.1 產品及服務的品質的重點與企業所需投入的資源 50
表4.1 產品及服務的品質的重點與企業所需投入的資源（續） 51
表4.2 自創品牌之影響因素與所需之資源 55
表4.2 自創品牌之影響因素與所需之資源（續） 56
表4.3 影響開發獨特市場、發展新的促銷手法之因素 58
表4.4 影響新產品及服務的研發、減少新產品研發的前置時間因素 62
表4.4 影響新產品及服務的研發、減少新產品研發的前置時間因素（續） 63
表4.4 影響新產品及服務的研發、減少新產品研發的前置時間因素（續） 64
表4.4 影響新產品及服務的研發、減少新產品研發的前置時間因素（續） 65
表4.5 影響研發資金的投入因素（續） 70
表4.5 影響研發資金的投入因素（續） 71
表4.5 影響研發資金的投入因素（續） 72
表4.6 影響訓練課程推行的因素 76
表4.6 影響訓練課程推行的因素（續） 77
表4.7 影響員工授權的因素 79
表4.8 影響行銷能力指標認知與執行上產生差異的因素 82
表4.9 影響產品設計及研發能力指標認知與執行上產生差異的因素 83
表4.10 影響人力資源管理重要性認知與執行上產生差異的因素 83
表4.11 行銷能力的統計分析 – LSD 多重比較 84
表4.12產品設計及研發的統計分析 – LSD 多重比較 85
表4.13人力資源管理的統計分析 – LSD 多重比較 85
表4.14 在不同功能性領域表現較佳及較差的產業 86
表4.15 研究對象一覽表 90
表5.1產品及服務的品質遭遇問題的原因 95
表5.2 建立自有品牌遭遇問題的原因 95
表5.3開發獨特市場、發展新的促銷手法遭遇問題的原因 96
表5.4在新產品及服務的研發、減少新產品研發的前置時間遭遇問題的原因 97
表5.5在研發資金的投入遭遇問題的原因 98
表5.6在訓練課程的推行遭遇問題的原因 99
表5.7在對員工授權遭遇問題的原因 99

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