應用平衡計分卡探討影響我國自由貿易港區進駐業者經營績效因素之研究

Abstract

為因應企業全球運籌的發展，持續強化台灣的競爭優勢，政府於民國91年始進行自由貿易港區制度之規劃與推動，並於92年7月23日公布施行「自由貿易港區設置管理條例」。該政策推動迄今兩年多，目前已有四海一空自由港區核定申設，並陸續自93年底開始營運，且政策推動的工作重心已由法制的建立、自由港區申設核定，進入實際招商階段，惟目前進駐之自由港區業者多數為既有港區廠商所轉型，對外招商成果仍有成長空間，尚未完全發揮自由港區原政策規劃目標效益。 鑑於我國各自由港區開始營運至今，相關的研究大部分皆於自由港區制度研議規劃階段進行，且皆以自由港區管理機關之角度或是業者進駐營運前之模擬效果進行相關議題之探討，鮮少有以進駐業者及其實際營運情形為主題之研究。因此，本研究透過對進駐業者之問卷調查，應用統計分析方法及平衡計分卡(Balanced Scorecard)模式，分析我國自由港區現有制度下進駐業者之經營績效，並進一步探討影響進駐業者經營績效之相關因素，期能提供未來政策規劃與管理機關研訂招商策略之參考。研究結果發現： 1.整體而言，現有進駐業者之平均經營績效以「財務構面」(3.30)為最高，「學習成長構面」(3.18)為最低。 2.由本研究範圍及探討現有進駐業者財務構面績效指標與非財務構面績效指標間之關係後發現： (1)影響進駐業者「營業淨利」經營績效之主要因素包括「運輸配送作業」、「顧客忠誠度」及「員工平均營收」等3個變數。 (2)影響進駐業者「營收成長」經營績效之主要因素包括「員工平均營收」、「顧客滿意度」、「員工培訓情形」、「員工滿意度」、「顧客忠誠度」等5個變數。 (3)影響進駐業者「附加經濟價值」經營績效之主要因素僅包括「員工平均營收」1個變數。

The ‘Act for the Establishment and Management of Free Trade Zones’ is enacted on July, 23. 2003. As most FTZ-related researches have been finished either during or before Taiwan’s FTZs were established, this study conducts a survey and applies statistics methods and Balanced Scorecard(BSC) to evaluate the managment performance of current FTZ enterprises and explore the influential factors under existing Taiwan’s FTZ policy. In order to make and revise FTZ policies better, there are some suggestions after this study, and the brief results show as follow: 1.As a whole, the highest management performance of current FTZ enterprises is ‘financial perspective’, of which score is 3.30, while the lowest is ‘learning and growth perspective’, of which score is 3.18. 2.The relationship between BSC financial and non-financial variables are as below: (1) There are 3 factors, ‘the operation of transportation and distribution’, ‘customers’ loyalty’ and ‘ average revenue of employees’ , affecting the ‘ operating net profit’ performance of FTZ enterprises. (2) There are 5 factors, ‘ average revenue of employees’, ‘ customers’ satisfaction’ , ‘the training of employees’, ‘employees’ satisfaction’ , and ‘customer loyalty’, affecting the ‘ sales growth rate’ performance of FTZ enterprises. (3) There is only 1 factor, ‘average revenue of employees’, affecting the ‘ economics value added’ performance of FTZ enterprises.