拜資訊科技進步之賜，使得跨國際跨組織之商務活動日益熱絡，而隨著近年新興市場的興起，在強大的競爭壓力下，更迫使我國製造業為求降低生產成本，而將生產基地以逐水草而居的方式，不斷尋求低成本的第三國進行生產，並在我國進行全球運籌活動，而將貨品銷售、配送到全球市場，因此資訊科技在這樣橫跨國界之的價值鏈連結中便扮演著相當重要的角色。雖然，產學各界都注意到資訊科技為商業環境所帶來的巨大變化，並提出不少研究，但是在實際影響效益評估的研究仍是較少，探究其因不外乎是因為資料取得限制、資訊化程度評估困難等因素。而另外一方面，在廠商競相積極投入電子商務建制的同時，我們不禁要問，是否建制愈佳的電子商務流程，即能為廠商帶來愈好的效益呢？因此，本研究主要以OLS之實證研究方法，探討製造業廠商之電子商務能力對其經營績效的影響效果。 在本研究中，我們以廠商在進行商務活動各流程中運用電子商務的程度做為其電子商務能力評比，並連結廠商經營績效進行分析。經營績效部份，我們以投資人與廠商所關心的股東權益報酬率、營業費用的控制及營業收入淨額做為經營績效指標。本研究樣本將廠商概分為電子業及非電子業，另外並加入了代表廠商型態及廠商經營狀況的相關指標做為控制變數進行實證。 實證結果顯示，電子產業可能受限於產業特性之故，較不能觀察到顯著的影響效果。但在非電子產業較中，我們卻能看出電子商務能力對經營績效具有顯著的影響效果，亦即在非電子產業中，電子化能力愈佳之廠商較易獲得較佳經營績效。With the improvement in information technology, business activities between international entities have been flourishing. Due to the rising of emerging markets and intensifying competitive pressures, Taiwanese manufacturers constantly seek the possibilities to rearrange their production facilities to geographical areas with lowest costs while retaining the operational and logistic functions in Taiwan for international product distribution. Consequently, information technology plays a vital role in the international value chain. While the significance and magnitude of the benefits brought by e-commerce, it have been an issue in both the academia and business worlds. Noticing that firms aggressively invest in e-commerce infrastructure, we’d like to explore the issue and determine whether more comprehensive e-commerce procedures will achieve better operational results. Therefore, this research, based on OLS method, empirically examines the association between e-commerce capability and business performance for manufacturing firms. This research connects the level of firm’s e-commerce capabilities to firm’s performance. Each firm’s performance is measured by its returns to equity (ROE), operation expense and operation income. The sample data for this research is classified as electronic and non-electronic industries. To avoid exaggeration of the e-commerce effects on business performance, this study incorporates factors representing the scales and types of firms as controlling variables in conducting empirical research. The results indicate that the firm can obtain benefits and control operation expense by e-commerce adopting, especially in non-electronic industry.
