| 摘要: | 企業經營最主要的目的就是要能在市場上獲利，先前的研究顯示，在公司的行銷資源當中，滿意的顧客、良好的公司聲譽、以及穩固的顧客關係，對於公司提升其經營績效有很大的幫助。而在公司相關的經營績效表現中，財務績效是公認最清楚也最客觀的績效評比指標，近年來有許多研究開始探討公司的行銷因素和財務績效之間的相關性。因此，本研究主要針對公司的財務績效與行銷因素之間的相關性進行探討，特別針對各行銷因素對於公司財務績效影響的顯著性進行分析，以期能提出適當的建議，幫助管理者提升公司的財務績效。為了確保量測公司財務績效上的正確性，本研究採用從公司財務報表中計算其財務績效指標的方式，來量測公司的財務績效，並針對其與公司聲譽、顧客滿意、顧客關係之間的相關性進行深入的探討。 本研究的研究對象為台灣地區有公開財報的上市、上櫃及公開發行公司，透過便利抽樣的方式，發放電子郵件問卷和實體問卷，問卷總共回收155份，扣除35份無效問卷，共有120份有效問卷，以此針對公司財務績效和行銷因素之間的關係進行探討。研究結果發現，「公司聲譽」和「顧客關係」對於公司的「財務績效」有正向且顯著的影響，而「顧客滿意」對公司的「財務績效」並未存在有顯著的影響，這是由於公司的顧客滿意是反映在未來的財務績效。研究結果同時發現，當公司提升其「市場導向程度」時，將有助於提升「公司聲譽」及「顧客關係」。而當公司提升其「產品或服務品質」時，則有助於提升其「公司聲譽」和「顧客滿意」。 依照本研究之研究結果，研究者提出以下三點對於企業管理上的建議： 1、公司的管理者應注重公司聲譽的建立及提升：研究結果顯示，公司聲譽對財務績效存在正向且顯著的影響，因此公司管理者應注重發展公司聲譽以提升公司的財務績效。 2、加強顧客關係有助於財務績效的提升：研究結果顯示，顧客關係對公司的財務績效存在正向且顯著的影響，因此公司的管理者應培養公司的顧客關係以達到提升財務績效的目的。 3、發展市場導向的管理文化：由於公司市場導向的程度會正向影響其聲譽及顧客關係，因此公司應發展其市場導向的管理文化，使公司聲譽和顧客關係能夠得到提升。 The main purpose for running a corporation business is to gain profit from the market. Previous studies show that satisfied customers, good company reputation, and firm customer relationship are essential for raising company’s management performance. Among all the criteria for the evaluation of the management performance of a company, the financial performance is one of the most objective and indicative indicators. In the past few years, many studies researched on the relationship between companies’ marketing factors and financial performance. Therefore, this research is focused on the relationship between corporate financial performances and marketing factors. The marketing factors impact on corporate financial performance is in particular focus, in the hope of providing appropriate suggestions that help the managers raising corporate financial performance. In order to ensure the accuracy at measuring the financial performance, calculations of the financial performances are done through the usage of corporate annual reports. The relationship between financial performance and corporate reputation, customer satisfaction, and customer relationship is discussed in depth. This research uses convenience sampling from the TSEC or OTE in Taiwan, where 155 questionnaires were returned via physical channel or e-mail. Subtracting the 35 that were invalid, a total of 120 valid questionnaires are collected and analysis. The research shows that corporate reputation and customer relationship have positive and significant impacts on corporate financial performance. However, customer satisfaction has not shown a significant impact on corporate financial performance. That is because customer satisfaction shows more influences on the future corporate financial performance, rather than in present time. In addition, it is found that market orientation has a positive and significant impact on corporate reputation and customer relationship. According to our research result, three management suggestions are provided as followed: 1.Managers must emphasize one the creation and the raising of corporate reputation, since it was shown that corporate reputation has positive and significant impacts on company’s financial performance. 2.Enforce customer relationship is helpful for the improvement of corporate financial performance, since it was also shown to be able to impact the financial performance of corporate in a positive and significant way. 3.Developing the market-oriented organizational culture, since it is shown to be an important impact on the reputation and customer relationship of a corporate. |
