Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/18838
標題: 品牌公司與代工公司績效之探討
The Study of the Performance of OBM and OEM Firms
作者: 江邱民
Chiang, Chiu-Min
關鍵字: Brand
品牌
OEM
performance
stock return
代工
績效
股票報酬
出版社: 會計學研究所
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摘要: 過去台灣以代工產業聞名於世。然而,近年來受到新興國家崛起的影響,且代工廠商間相互競爭,使代工產業的榮景已不復以往,取而代之的是「自創品牌」的概念逐漸興起。 本研究藉由入圍西元2003年至2009年間「二十大台灣國際品牌」之品牌公司與對照組之代工公司,探討品牌公司與代工公司之同期績效是否有顯著差異。實證結果發現,品牌公司之同期會計績效及股票績效未顯著優於代工公司,為避免自變數之極端值影響實證,本文刪除自變數之極端值作進一步探討,發現品牌公司之同期會計績效顯著優於代工公司。此外,發現品牌公司投入研究發展資源較多,其營業淨利率顯著較高;品牌公司投入過多的資源於行銷活動上,對當期會計績效會產生負面的效果。
In the past Taiwan was famous for the OEM industry in the world. However, in recent years the boom of the OEM industry has gone by the rise of emerging countries, and competition among OEM firms. Instead, the concept of OBM gradually is emerging. This study is to investigate whether OBM firms have significant differences with OEM firms in performances over the same period. The OBM firm of acquiring Branding Taiwan Top 20 is the main research sample, and the OEM firm is control sample. The sample period is from 2003 to 2009. The main empirical results indicate the OBM firm is not significantly better in stock and accounting performance over the same period than the OEM firm. To avoid the extreme values of independent variables affect the empirical result, this study remove the extreme values of independent variables for further study, and find the OBM firm is significantly better in accounting performance over the same period than the OEM firm. In addition, the study find the OBM firm put more resources in R & D, operating margin would be higher. The OBM firm put too many resources in marketing, which have a negative effect on the current accounting performance.
URI: http://hdl.handle.net/11455/18838
其他識別: U0005-1606201114505400
文章連結: http://www.airitilibrary.com/Publication/alDetailedMesh1?DocID=U0005-1606201114505400
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