台日美管理文化差異對經營績效影響之比較研究

The Influence of Culture Difference on Operation Performance: A Comparative Study of Taiwan, Japan and U.S

10.30163/BR.200706.0001

林彩梅(Tsai-Mei Lin)；柯亮群(Liang-Chun Ko)

管理文化差異 ； 經營績效 ； management culture difference ； Operation Performance

文大商管學報

12卷1期（2007 / 06 / 01）

1 - 23

繁體中文

本研究探討企業在管理制度上的差異對企業的營業利潤率、銷售成長率以及外銷成長率的影響。我們所關心的制度問題包括經營理念與制度的建構、晉升制度、薪資水準、福利措施、獎金制度、退撫制度及解聘原則等。本研究透過郵寄問卷的方式，以台灣本土企業以及美國、日本在台企業為抽樣對象。利用變異數分析，本研究發現，各企業的薪資水準、福利措施、獎金制度及退撫制度對於經營績效有顯著的影響。根據以上結果，本研究建議台灣當地企業應跨越「當地化」的思維，學習多國籍企業在台子公司之優點，進一步作為企業對外投資時經營管理的參考。

This study empirically examines the influence of difference in management on the profit rate, the growth rate of sales, and the growth rate of export. The difference of management in concern are the systems of philosophy establishing, promotion, com-pensation, welfare (include rewarding, insurance, etc.), bonus, retirement and dismissal of employees. The raw data for our research are collected by questionnaires survey from a sample of Taiwanese enterprises and multinational from the USA and Japan. Using ANOVA, we find that the systems of philosophy establishing, compensation, welfare, bonus, retirement play a significant role in business performance. According to our research, we suggest Taiwanese local enterprises should across the thought of local, learn the strength of multinationals in Taiwan and let multination-als' strength be the reference of companies' management model when they invest abroad.

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