台灣B2C電子商務獲利率促進因素分析.pdfVIP

台灣B2C 電子商務獲利率促進因素分析 1 2 曾淑峰 ，翁玉麟 （1.政治大學資管系，台北，11605；2.政治大學資管系，台北，11605） 摘 要： 本研究探討台灣地區企業對消費者(Business to Consumer, B2C)電子商務經營發展相關議題，藉 由B2C 電子商務經營管理相關文獻包括平衡計分卡(Balanced Scorecard)等理論基礎建立研究架構，分析“經 濟部商業司”贊助的「2008 年 B2C 電子商店經營調查」所收集的經營者認知相關資訊，探討台灣 B2C 電子 “商務獲利率促進因素。多元迴歸分析結果顯示6 種因素具統計顯著性，分別為付款多樣性、營業額/資本 額、網頁每月瀏覽人數、客戶重購率、IT 費用率、資本額。進一步分析發現根據填答的不同經營模式，與獲 利率相關的促進因素不盡相同，其中以網頁每月瀏覽人數、營業額/資本額為多種經營模式的共通促進因素。 未來可延伸至跨年度時間軸的探討分析，或依產業別、電子商店大小、地區性等做為分析變數，做更深入的 探討。 关键词： B2C 電子商務；平衡計分卡；多元迴歸分析 Analysis on Profitability Enhancement Factors of B2C E-Commerce in Taiwan Area 1 2 Shu-Feng Tseng , Yu-Ling Won (1.Department of Management Information Systems, Chengchi University, Taipei 11605; 2.Department of Management Information Systems, Chengchi University, Taipei 11605) Abstract: This study addresses B2C EC business development related issues in Taiwan area. By a research model developed from the literature including Balanced Scorecard, we conduct the research based on the collected data from the project “B2C E-Store Operation Investigation” (Taiwan Area) sponsored by the Ministry of Economy Affairs in 2008, to further analyze the B2C EC profitability enhancement factors. By multiple regression analysis, the results show 6 significant enhancement factors: payment variety, revenue/capital, monthly browsing count, repeated order rate, IT expense rate, capital. Further analysis indicates the profitability enhancement factors varies along with the business models answered by the questionnaire respondents. The most common fact