臺灣博碩士論文加值系統

科技公司有效率地運用行銷費用的支出，除了能取得競爭對手不易模仿的競爭資源，也能進一步提高國際競爭力、營運績效的表現。本論文主旨在於探討及確認台灣電子業的行銷支出對當期及未來營運績效之關聯性。本論文以1998年至2017年我國上市、上櫃的科技業公司為研究樣本，排除財務資料缺漏及不完整的觀察值後，一共獲得11,484筆觀察值，取自台灣經濟新報資料庫（TEJ）。本論文使用SAS System進行敘述性統計、相關分析及迴歸分析。實證結果顯示，行銷支出會提升當期營運績效，意味著行銷支出與當期營運績效（資產報酬率和營業利益率）呈現顯著正相關；另外，本論文也發現當期行銷支出與未來營運績效表現呈顯著正相關，顯示行銷支出當期行銷支出可帶動未來三年營運績效的提升，符合本論文的預期。

The purpose of the study is to investigate and confirm the relationship between the marketing expenditure of electronics industries in Taiwan and the current and future operational performances. Information of Taiwan Stock Exchange (TWSE) and Taipei Exchange (TPEx) listed companies in technology industry from 1998 to 2017 were used as research samples. In total, there were 11,484 observation values taken from Taiwan Economic Journal (TEJ) in this study. The empirical results show that marketing expenditure (ADV) has a significant positive relationship on current operational performance (ROA and PM). We also found that the significant positive relationship between ADV and future operational performance (ROA and PM), which is in line with this expectation.

摘 要 I
Extended Abstract II
誌 謝 V
目 錄 VII
表 目 錄 IX
圖 目 錄 X
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 2
第三節 論文結構 3
第二章 文獻探討 4
第一節 行銷支出的相關文獻 4
第二節 假說發展 6
第三章 研究方法 7
第一節 研究架構 7
第二節 實證模型與變數說明 8
第三節 樣本選取與資料來源 11
第四節 統計分析方法 12
第四章 實證結果與分析 13
第一節 敘述性統計分析 13
第二節 相關分析 15
第三節 迴歸分析 18
第五章 結論與建議 22
參考文獻 23

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