全面品质的管理之企业价值探讨.docVIP

PAGE PAGE 9 全面品質管理之企業價值探討 田效文1 謝家祥2 鍾宜展3 陳垣耀1 蔡志弘3 1中華大學科技管理研究所 2高苑技術學院企業管理學系 3大華技術學院工業工程與管理學系 (聯絡作者：謝家祥// E-mail: jafer@.tw 摘 要 近代管理學者不斷研究品質管理與績效之間的關係，鮮少考慮從企業價值觀點做深入的探討，本研究旨在探討推行全面品質管理與企業價值之相關性，以中華民國國家品質獎獲獎之七大產業15家企業為研究對象，藉由專家問卷與分析層級程序法重新定義財務能力五大構面18項指標之權重，進一步分析其企業價值表現與趨勢。實證研究結論：(1) 整體而言，15家企業之企業價值表現較其所屬產業平均水準為佳；(2) 電子產業獲獎企業普遍表現在產業現況之上；(3) 汽車產業獲獎企業日漸展現效益；(4)鋼鐵產業獲獎企業於獲獎後七年之表現日漸下滑；(5) 電機產業獲獎企業表現為獲獎前優於獲獎後；(6) 食品產業獲獎企業表現於獲獎後第七年方顯現高於產業平均水準；(7) 塑膠橡膠產業獲獎企業之企業價值表現，獲獎後之表現大幅超越產業平均水準；(8) 電器電纜產業之獲獎企業，獲獎後之企業價值表現呈持續不斷進步趨勢。 關鍵字：全面品質管理、企業價值、企業評價。 The Study on the Business Value of Total Quality Management Shiaw-Wen Tien1, Chia-Hsiang Hsieh2, Yi-Chan Chung3, Yuan-Yau Chen1 and Chih-Hung Tsai3 1Institute of Technology Management, Chung 2Department of Business Administration, Kao Yuan Institute of Technology 3Department of Industrial Engineering and Management, Ta Hwa Institute of Technology Abstract Many scholars in recently research on the relationship between quality management and performance but there was no one in the point of business value to deeply discuss it. We focused on the business value of total quality management about seven industries fifteen enterprises of the owners of National Quality Award (R.O.C) by renewing the financial strength five perspectives eighteen indicators. There were eight conclusions as follows: (1) the business value of all fifteen enterprises was greater than the average industry level; (2) the business value of electronic industry award-winning was over the average its level; (3) there was a growth trend of business value in the motor industry award-winning; (4) there was a down trend of business value in the iron and steel industry award-winning after obtained the award seven years; (5) there was a superior business value of the electrical machinery industry before award-winning than after; (6) the business value of food industry award-winning showed an situation over average industry level after obtained the award seventh year; (7