資訊服務業之競爭優勢分析：財務觀點

Abstract

近年來，受到科技的快速變動而帶動資訊服務業的快速崛起。但受到網路泡沫化後，又造成產業的迅速衰退，直到智慧型裝置與電子商務的興起，再次帶動資訊服務業的回春。為了解資訊服務業之風險，可藉由競爭優勢評估其體質與發展潛力。本研究為分析資訊服務產業之競爭優勢，以杜邦恆等式為研究基礎，使用投入資本報酬率評估企業競爭優勢。研究資料選取期間為1994年至2015年，以十三個財務指標為研究變項，資料分析方式包括逐步迴歸分析因素分析與區別分析，先利用逐步迴歸分析篩選相關有效之財務、指標藉由因素分析將財務指標歸類為關係管理能力、資產管理能力與知識管理能力，再以區別分析評估關係管理能力、資產管理能力與知識管理能力對於競爭優勢之影響。研究結果顯示企業所具備的專屬能力是存活之關鍵。未來研究可考量企業的併購行為與關係建立對於競爭優勢之影響，並且可以採用其他分析方式分析企業競爭優勢。

In recent years, information and service industry is emerged because of the shift on market and industry, however, the risk on information and service industry is very great. In order to access the risk, competitive advantage is helpful to evaluate the risk on information and service industry. In order to access the competitive advantage, Dupont identity is choosen as the framework. The object of study is i information and service industry , and data is during 1994 to 2015. The analysis methods of study are stepwise regression, factor analysis and discriminant analysis. The financial indicators would be classified to relationship management, asset management and knowledge management by factor analysis; the competitive advantage would be found by discriminant analysis. The result shows that the key capability for entrepreneur is the component condition to stay in the market. Mergers and acquisitions to competitive advantage can added to the future study, besides, the new analysis method is the alternative for the researchers on competitive advantage.