推銷費用與研發費用對企業營收之探討─以電子工業為例

Abstract

台灣的電子產業舉世聞名，但電子產業又有各種不同類別，電子產業下的各種子產業間的型態差異甚大，對於研發費用與推銷費用的投入有所差異，如何利用有限的資源來創造企業最大的差異化，進而使利潤極大化，是為本研究的重點。而關於研究發展費用支出對於公司經營績效的文獻相當多，然對於推銷費用支出對於公司經營績效的文獻則相對較少，本研究試著歸納出主要文獻，採取迴歸分析的方式，利用研發費用與推廣費用的支出來探討企業營收的影響，其研究結果得出其費用投入的多寡與電子產業供應鏈的特性有所關聯。

Taiwan's electronics industry is famous in the world. There are a variety of categories in the electronics industry, that they vary greatly among categories, It is different for R & D and marketing expenditures of inputs. How to use limited resources to create the largest corporate differentiation, and thus a profit maximization, is the aim of this research. How marketing expenditures affecting the company's operating performance is relatively less than research and development expenditures on the company's operating performance. This research first summarizes the literature, and uses the regression analysis, to associate the R & D and marketing expenditures with the firm’s revenue in the electronics industry. It is found that the amount of investment expenditures and the electronics industry supply chain characteristics have played a significant role.