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台灣國家品質獎對公司財務績效的影響 / The influence of Taiwan national quality award for company financial performances

本論文探討有效的全面品質管理(Total quality management, TQM)對公司股價和獲利能力財務績效的影響,透過獲得台灣國家品質獎來當作一個有效成功實施TQM的確認,來進行獲獎公司於得獎前後跟其他公司績效的比較。
本論文將評估得獎公司得獎前後與不同的參照公司和比較公司群做3年的引入TQM計畫和成功完成TQM計畫後4年的財務績效比較。雖然這方面的研究在國外已經有不少探討,在研究統計方法上有不斷的改進,但基於本研究由於樣本數過少的狀況,所以對研究統計方法做特別的選擇與考量。在長期實施TQM計劃的結果當中,得獎公司只有在報名台灣國家品質獎前的實施階段有明顯的正向股價異常報酬和營運異常報酬,而完成TQM落實後的階段並沒有顯著的正向異常報酬,其結果有別於國外對美國國家品獎研究結果,在結論方面也將提出相關可能的原因與探討。 / This thesis discussed how the efficient total quality management (TQM) influenced company stock price and operation performance. Taiwan National Quality Award winners were selected representing the companies that implement TQM successfully. Their performance before and after winning the awards were compared with others equivalent companies. The paper tested the company performances for two periods in which the first one is undertaking the TQM program for three years before winning the awards as the implementation period and the second one includes four years after winning the awards as post-implementation period. The performance of award winning companies at two periods were compared with control firms and comparison groups. Although many relevant researches were found and the statistical methods were developed and improved, this study selected few unique methods because of insufficient samples. The results showed that award winning companies have significantly positive performance in stock price and operating index only at the first period, and no significant effects at the second period were found. The results are different from the studies regarding Malcolm Baldridge Award, and probable causes and issues are discussed.

Identiferoai:union.ndltd.org:CHENGCHI/G0099355051
Creators李典運, Lee, Tien Yun
Publisher國立政治大學
Source SetsNational Chengchi University Libraries
Language中文
Detected LanguageEnglish
Typetext
RightsCopyright © nccu library on behalf of the copyright holders

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