資料載入處理中...
臺灣人文及社會科學引文索引資料庫系統
:::
網站導覽
國圖首頁
聯絡我們
操作說明
English
行動版
(18.221.242.131)
登入
字型:
**字體大小變更功能,需開啟瀏覽器的JAVASCRIPT,如您的瀏覽器不支援,
IE6請利用鍵盤按住ALT鍵 + V → X → (G)最大(L)較大(M)中(S)較小(A)小,來選擇適合您的文字大小,
如為IE7以上、Firefoxy或Chrome瀏覽器則可利用鍵盤 Ctrl + (+)放大 (-)縮小來改變字型大小。
來源文獻查詢
引文查詢
瀏覽查詢
作者權威檔
引用/點閱統計
我的研究室
資料庫說明
相關網站
來源文獻查詢
/
簡易查詢
/
查詢結果列表
/
詳目列表
:::
詳目顯示
第 1 筆 / 總合 1 筆
/1
頁
來源文獻資料
摘要
外文摘要
引文資料
題名:
以平衡計分卡觀點探討業務體系、人力資本對壽險業經營績效之影響
書刊名:
交大管理學報
作者:
曾真真
/
高子荃
/
何雍慶
作者(外文):
Tseng, Jen-jen
/
Kao, Tzu-chuan
/
Ho, Yung-ching
出版日期:
2005
卷期:
25:1
頁次:
頁179-204
主題關鍵詞:
平衡計分卡
;
業務體系
;
人力資本
;
技術效率
;
Balance scorecard
;
Technical efficiency
;
Human capital
;
Marketing system
原始連結:
連回原系統網址
相關次數:
被引用次數:期刊(
8
) 博士論文(
3
) 專書(0) 專書論文(0)
排除自我引用:
8
共同引用:0
點閱:47
統計效率評估系統過度偏重財務性指標,因此Kpalan and Norton(1992)認為管理階層進行決策時,應同時考慮財務性及非財務性的指標,並據以提出平衡計分卡觀點。基此,本研究乃以平衡計分卡點評估壽險業經營效率。 本研究以共階段分析方式探討壽險業的經營績效之產出因素。首先,以平衡計分卡觀點擷取財務和非財務績效指標作為經營績效之產出項,並以資料包絡分析法進行效率分析,期建立一套評量經營效率的客架構。第二階段,以Tobit迴歸檢驗業務體系與人力資本是否為的經營績效的重要因素。實證時採1999年至2003年五年之次級資料,以產出導向評估壽險業經營之技術效率,實證結果發過去五年問壽險業之效率變動及技術變動均呈現衰退現象。而業務體系與業務員之教育對技術效率與規模效率存正向的影響。
以文找文
Traditional efficiency measurement systems focus on only financial indicators. Therefore, Kaplan and Norton (1992) argue senior mangers should make decisions not only on financial indictors but also non-financial indicators and address the balance scorecard (BSC) perspective. Therefore, we draft BSC perspective to measure the operating efficiency for life insurance industry. This paper uses two-stage technique to estimate the operating efficiency of the life insurance industry and to analyze the influence factors of the operating efficiency. First, the paper adopts the Data Envelopment analysis (DEA) to analyze the efficiency of operating performance by financial and non-financial indicators of BSC. The main purpose of this paper is building evaluate indicators that can estimate the operating efficiency. Second, select the Tobit regression to examine the decision of marketing system and the human capital of salesman whether influence the operating efficiency. Second, select the Tobit regression to examine influence the operating efficiency. The technical efficiencies are estimated for Taiwan’s life insurance industries through the output orientation DEA using secondary source data taken from 1999 to 2003. The empirical results of this paper indicate both efficiency change and technological change were declining for last five years. Furthermore, both of technical efficiency and scale efficiency were influenced by the decision of marketing system and the education of salesman.
以文找文
期刊論文
1.
Douglas, Thomas J.、Ryman, Joel A.(2003)。Understanding Competitive Advantage in the General Hospital Industry: Evaluating Strategic Competencies。Strategic Management Journal,24(4),333-347。
2.
Cummins, J. David、Tennyson, Sharon、Weiss, Mary A.(1999)。Consolidation and Efficiency in the US Life Insurance Industry。Journal of Banking and Finance,23(2-4),325-357。
3.
Cummins, J. David、Zi, Hongmin(1998)。Comparison of Frontier Efficiency Methods: An Application to the U. S. Life Insurance Industry。Journal of Productivity Analysis,10(2),131-152。
4.
Wah, Louisa(1999)。Making Knowledge Stick。Management Review,88(5),24-29。
5.
Robin, D. P.、Eric, R. R.(1987)。Social Responsibility, Ethics and Marketing Strategy: Closing the Gap between Concept and Application。Journal of Marketing,51(1),44-58。
6.
Zhu, A.、Cooper, W. W.(1981)。Evaluating Program and Managerial Efficiency: An Application of DEA to Program Follow Through。Manageerial Science,27(6),668-697。
7.
Färe, R.、Grosskopf, S.、Norris, M.、Zhang, Z.(1994)。Productivity growth, technical progress, and efficiency changes in industrialized countries。The American Economic Review,84(1),66-83。
8.
Hawawini, Gabriel、Subramanian, Venkat、Verdin, Paul(2003)。Is Performance Driven by Industry-or Firm-specific Factors? A New Look at the Evidence。Strategic Management Journal,24(1),1-16。
9.
Makhija, M.(2003)。Comparing the Resource-Based and Market-Based Views of the Firm: Empirical Evidence from Czech Privatization。Strategic Management Journal,24(5),433-451。
10.
Youndt, Mark A.、Snell, Scott A.、Dean, James W. Jr.、Lepak, David P.(1996)。Human resource management, manufacturing strategy, and firm performance。Academy of Management Journal,39(4),836-866。
11.
Berger, Allen N.、Humphrey, David B.(1991)。The Dominance of Inefficiencies over Scale and Product Mix Economies in Banking。Journal of Monetary Economics,28(1),117-148。
12.
Banker, Rajiv D.、Charnes, Abraham、Cooper, William Wager(1984)。Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis。Management Science,30(9),1078-1092。
13.
Caves, Douglas W.、Christensen, Laurits R.、Diewert, W. Erwin(1982)。The Economic Theory of Index Numbers and the Measurement of Input, Output, and Productivity。Econometrica: Journal of the Econometric Society,50(6),1393-1414。
14.
Lucas, Robert E. Jr.(1988)。On the Mechanics of Economic Development。Journal of Monetary Economics,22(1),3-42。
15.
Farrell, Michael James(1957)。The Measurement of Productive Efficiency。Journal of the Royal Statistical Society: Series A (General),120(3),253-290。
16.
Charnes, Abraham、Cooper, William W.、Rhodes, Edwardo(1978)。Measuring the efficiency of decision making units。European Journal of Operational Research,2(6),429-444。
17.
Kaplan, Robert S.、Norton, David P.(1992)。The Balanced Scorecard: Measures That Drive Performance。Harvard Business Review,70(1),71-79。
18.
曾真真、何雍慶(2003)。從關係品質觀點建構行銷功能委外之成功模式-以臺灣保險業為例。中華管理評論,6(6),50-62。
延伸查詢
19.
Claycomb, Cindy、Germain, Richard、Dröge, Cornelia(2000)。The Effects of Formal Strategic Marketing Planning on the Industrial Firm's Configuration, Structure, Exchange Patterns, and Performance。Industrial Marketing Management,29(3),219-234。
學位論文
1.
張谷銘(2001)。臺灣連續記帳毛豬農場生產力變動之研究:Malmquist指數法之應用,0。
延伸查詢
圖書
1.
Edvinsson, L. and Malone, M. S.,(1997)。Intellectual Capital。Intellectual Capital。New York, NY:Harper Collins Publishers, Inc.。
2.
Jackson, Susan E.、Schuler, Randall S.(2000)。Managing Human Resources: A Partnership Perspective。Cincinnati, OH:South-Western College Publishing。
3.
Daft, Richard L.(2001)。Organization, Theory, and Design。South-Western College Publishing。
4.
Stewart, Thomas A.(1997)。Intellectual capital: the new wealth of organizations。New York:Bantam DoubIeday Dell Publishing Group, Inc.。
5.
吳萬益、林清河(2001)。企業研究方法。臺北:華泰圖書出版公司。
延伸查詢
6.
Kaplan, Robert S.、Norton, David P.(1996)。The Balanced Scorecard: Translating Strategy into Action。Boston:Harvard Business School Press。
7.
Miller, R.(1996)。Measuring what people know: Human capital accounting for the knowledge economy。Measuring what people know: Human capital accounting for the knowledge economy。Paris, France。
8.
康裕民(1997)。人壽保險的行銷管理教育。陳繼堯教授退休紀念論文集:二十一世紀保險的前瞻。臺北市。
延伸查詢
9.
Crawford, Richard(1991)。In the Era of Human Capital: The Emergence of Talent, Intelligence, and Knowledge as the Worldwide Economic Force and What it Means to Investors。In the Era of Human Capital: The Emergence of Talent, Intelligence, and Knowledge as the Worldwide Economic Force and What it Means to Investors。New York, NY。
圖書論文
1.
Snell, S.、Youndt, M.、Wright, P.(1996)。Establishing a framework for research in strategic human resource management: merging resource theory and organizational learning。Research in Personnel and Human Resource Management。Greenwich, CT:JAI Press。
2.
Lovell, C. A. K.(1993)。Production Frontiers and Productive Efficiency。The Measurement of Productive Efficiency--techniques and applications。New York:Oxford University Press。
推文
當script無法執行時可按︰
推文
推薦
當script無法執行時可按︰
推薦
引用網址
當script無法執行時可按︰
引用網址
引用嵌入語法
當script無法執行時可按︰
引用嵌入語法
轉寄
當script無法執行時可按︰
轉寄
top
:::
相關期刊
相關論文
相關專書
相關著作
熱門點閱
1.
知覺教育訓練成效與離職傾向關係之調節式中介模式:心理契約觀點
2.
應用模糊決策實驗室法探索車燈售服市場產業之決定性因素
3.
臺灣壽險業人力資源配置效率之評估
4.
人力資本與技術效率:臺灣製造業之實證研究
5.
以區域觀點為基礎探討我國審計市場競爭對會計師產業績效之影響
6.
我國郵政事業績效評量之探討
7.
效率與公司治理--以壽險公司為例
8.
會計師網站認證標章對網路消費者產品評價之影響
9.
臺灣會計學術研究回顧與展望
10.
以策略觀點探討新舊銀行之經營效率--結合平衡計分卡及資料包絡分析法
1.
中國壽險公司銷售與投資之經營績效評估-Dynamic Network SBM Model之運用
2.
人力資本、外溢效果與廠商生產力及技術效率:以台灣製造業為例
3.
資訊科技資本與人力資本對生產力之影響 :台灣會計師產業之實證研究
4.
會計師事務所人力資本與經營績效分析
無相關書籍
無相關著作
無相關點閱
QR Code