| 摘要Abstract | 本研究主要目的為探討國內上市公司實施作業基礎管理 （activity-based management）對公司績效之影響。本研究將是否實施 作業基礎管理視為內生變數，利用 probit 兩階段估計方法（probit two-stage method）檢驗實施作業基礎管理對公司績效之影響。研究樣 本為 179 家國內上市公司，研究期間為 2005 年，資料來源為「台灣經 濟新報資料庫」及本研究問卷調查結果。研究結果指出，採行作業基 礎管理之公司較未採行之公司有較佳的市場及會計績效。本研究結果 除以較嚴謹的實證分析彌補相關文獻之不足外，亦可提供實務界評估 是否實施作業基礎管理之參考The objective of the study is to investigate the effects of implementing activity-based management (ABM) on company performance in Taiwan. We account for the endogeneity of implementing ABM and use the probit two-stage method to examine the effects of ABM on company performance. The sample covers 179 listed companies in 2005. Data were obtained from TEJ data base and questionnaires collected by the study. We found companies that implemented ABM performed better than those companies that did not. The study not only uses a more appropriate approach to rich the insufficiency of prior literature, but also offers lessons for managers when they consider implementing ABM. |