§ 瀏覽學位論文書目資料
  
系統識別號 U0002-2606200711264000
DOI 10.6846/TKU.2007.00821
論文名稱(中文) 交易成本、夥伴關係及物流績效之關聯性研究-以製造商與專業物流 業者為例
論文名稱(英文) A Study of the Relationships between Transaction costs, Trading Partnership and Logistic Performance–the Case of Manufacturers and Logistic Service Providers
第三語言論文名稱
校院名稱 淡江大學
系所名稱(中文) 會計學系碩士班
系所名稱(英文) Department of Accounting
外國學位學校名稱
外國學位學院名稱
外國學位研究所名稱
學年度 95
學期 2
出版年 96
研究生(中文) 張以寧
研究生(英文) Yi-Ning Chang
學號 694470369
學位類別 碩士
語言別 繁體中文
第二語言別
口試日期 2007-06-15
論文頁數 83頁
口試委員 指導教授 - 陳叡智(jcchen@mail.tku.edu.tw)
委員 - 陳叡智
委員 - 陳國泰
委員 - 黃劭彥
關鍵字(中) 交易成本
夥伴關係
物流績效
關鍵字(英) Transaction Costs
Trading Partnership
Logistic Performance
第三語言關鍵字
學科別分類
中文摘要
受到市場全球化之影響,製造商往往將製造流程分置世界各地,並透過專業物流業者提昇供應鏈效率。在環境不確定性下,企業往往需投入許多資源及時間,以建立良好的交易夥伴關係,夥伴關係之提升是否能使企業價值極大化,績效是個衡量指標。本研究以Williamson (1975) 之交易成本理論觀點,探討製造業與專業物流業者間交易成本、夥伴關係及物流績效之關聯性。
    本研究採用問卷調查法,並採迴歸分析驗證假說,結果發現專業物流業者投入專屬性人力資產越多,製造商所投入之交易成本越高,與主要專業物流業者夥伴關係亦越密切;企業之環境不確定性越高,交易成本亦越高,夥伴關係越不密切;交易頻率對交易成本及夥伴關係皆不具影響。研究結果亦發現,事前交易成本會正向影響夥伴關係;夥伴關係密切程度越高將降低事後交易成本,此外,交易成本對物流績效之影響大於夥伴關係所帶來的影響。
英文摘要
Under the effect of the globalization, a manufacturer has to use global supply chain to reduce cost further to gain competitive advantage.  Therefore, it is important to build up a close trading relationship with logistic service providers to speed up distribution channel.  Not only is it expensive but also time lasting to develop good trading relationship under environmental uncertainty.  Performance is a indicator to measure increase partnership to make maxization of enterprise value.  This study is based on by Williamson’s (1975) Transaction Cost Theory to investigate the relationships among transaction characteristics, transaction costs and partnership between manufacturers and logistic service providers. 
    The research adopts questionnaire survey method.  The findings suggest that the higher human asset specificity a logistic service provider invest, the higher transaction costs a manufacturer and closer partnership it has with the major logistic service provider.  The higher environmental uncertainty a manufacturer has the higher transaction costs and lower partnership it has. Furthermore, trading frequencies with major logistic service provider is not impact transaction costs and partnership.  Finally, the ex-ante transaction costs a manufacturer has to build up relationship with the major logistic service provider have significantly positive impacts on their trading partnership.  The closer trade partnership with the logistic service provider has lower ex-post transction costs.  Beside, transaction costs have significantly positive impacts on logistic performance more than trade partnership.
第三語言摘要
論文目次
誌謝	II
中文摘要	III
英文摘要	IV
目錄	V
圖目錄	VI
表目錄	VII
第一章 緒論	1
第一節 研究背景及動機	1
第二節 研究目的及範圍	2
第三節 研究流程	3
第二章 文獻探討	5
第一節 交易成本理論	5
第二節 夥伴關係	11
第三節 物流績效	13
第四節 交易特性、交易成本、夥伴關係與物流績效之相關研究	15
第三章 研究方法	19
第一節 研究架構及研究假說	19
第二節 研究變數定義及衡量	22
第三節 研究對象及工具	26
第四節 資料分析方法	27
第四章 實證分析與討論	29
第一節 問卷回收與基本資料分析	29
第二節 效度與信度分析	34
第三節 結構變項與測量變項之敘述性統計分析	39
第四節 企業基本資料與各構面之差異分析及相關分析	44
第五節 假說驗證	55
第五章 結論、建議及限制	67
第一節 研究結論	67
第二節 實務意涵	69
第三節 研究限制及後續研究建議	70
參考文獻	72
附錄	79
圖目錄
圖1-1研究流程圖	4
圖2-1組織失靈架構	6
圖2-2交易成本理論假設與交易特性之關係圖	7
圖3-1研究架構	22
圖4-1本研究實證研究路徑圖	66
表目錄
表2-1組織交易形式與協調、生產成本間之關係	6
表2-2交易成本來源及類型	11
表2-3夥伴關係衡量指標	13
表2-4物流績效衡量指標	15
表4-1問卷回收情形	29
表4-2公司基本資料之同質性檢定	30
表4-3與主要專業物流公司之合作狀況	31
表4-4合作項目及合作對象	32
表4-5企業基本資料	33
表4-6填答者個人資料	34
表4-7專屬性資產及環境不確定性之因素分析	36
表4-8專屬性資產之因素分析	37
表4-9夥伴關係及物流績效之因素分析	38
表4-10各衡量構面之信度分析	39
表4-11專屬性資產之敘述性統計分析	40
表4-12環境不確定性之敘述性統計分析	40
表4-13交易成本之敘述性統計分析	42
表4-14夥伴關係之敘述性統計分析	43
表4-15物流績效之敘述性統計分析	44
表4-16行業別在各構面之差異分析	46
表4-17本身擁有配送中心在各構面之差異分析	48
表4-18企業成立年數在各構面之差異分析	50
表4-19企業規模在各構面之差異分析	52
表4-20各構面之相關分析	54
表4-21交易特性及夥伴關係對交易成本之影響分析	57
表4-22交易特性及事前交易成本對夥伴關係之影響分析	58
表4-23交易成本與夥伴關係對物流績效之影響分析	60
表4-24事前交易成本、夥伴關係對物流績效之層級迴歸分析	62
表4-25事後交易成本、夥伴關係對物流績效之影響分析	64
表4-26交易成本及夥伴關係對物流績效之影響彚整表	65
表5-1本研究之假設驗證	68
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