CAJ | 학술논문

本文旨在研究探讨供应链整合、企业运作绩效及财务绩效之间的关系,揭示供应链整合通过供应商运作绩效及客户服务绩效影响财务绩效的作用机理。利用139份制造企业的样本,本文采用多元线性回归及中介效应检验方法对假设进行验证。实证研究结果表明：供应商整合对供应商运作绩效有显著的正向影响,内部整合及客户整合对客户服务绩效的提升有显著的推动作用;企业财务绩效的提升主要基于客户服务绩效的提升。同时,供应商整合、内部整合及客户整合对财务绩效的影响皆通过供应商运作绩效及客户服务绩效的提升来实现,其中,供应商运作绩效为部分中介变量,而客户服务绩效为完全中介变量。
본문지재연구탐토공응련정합、기업운작적효급재무적효지간적관계,게시공응련정합통과공응상운작적효급객호복무적효영향재무적효적작용궤리。이용139빈제조기업적양본,본문채용다원선성회귀급중개효응검험방법대가설진행험증。실증연구결과표명：공응상정합대공응상운작적효유현저적정향영향,내부정합급객호정합대객호복무적효적제승유현저적추동작용;기업재무적효적제승주요기우객호복무적효적제승。동시,공응상정합、내부정합급객호정합대재무적효적영향개통과공응상운작적효급객호복무적효적제승래실현,기중,공응상운작적효위부분중개변량,이객호복무적효위완전중개변량。
Manufacturers in China are facing global competition,shortening product life cycle,customized demand,and rapid increase in labor and material costs.Supply chain integration is an effective supply chain management strategy for Chinese manufacturers to gain competitiveness.Current literature on the relationship between supply chain integration and firm performance is not conclusive,and American companies have been the main focus.Our study aims to investigate the relationship between supply chain integration and performance for Chinese manufacturers. This study reviews literature on supply chain integration,and propose a conceptual model to help understand the relationship between supply chain integration and firm performance.Supply chain integration includes supplier integration,internal integration and customer integration.Firm performance consists of operational performance and financial performance.We use our proposed model to investigate operational performance from the perspectives of supplier and customer.Our findings show that supplier integration,internal integration and customer integration have positive effect on the improvement of supplier＇s operational performance and customer service.In addition,supplier＇s operational performance and customer service improvement mediate supply chain integration and financial performance. This study adopts the survey method.We send our questionnaire to 400 Chinese manufacturers in 22 different industries and receive 139 valid responses.We perform reliability and validity tests to ensure that all questions used to measure each construct have high reliability and validity.We further use SPSS 16.0 to run multiple linear regression analyses to validate our hypotheses.Our analysis results indicate that supplier integration has positive effect on supplier＇s operational performance.In addition,internal integration and customer integration have positive effect on customer service improvement.A firm＇s financial performance is mainly improved by customer service improvement.The mediating test results show that supplier integration,internal integration and customer integration can influence financial performance through supplier＇s operational performance and customer service improvement.