企業設置資訊部門對經營績效之影響

Abstract

2014年開始興起了物聯網及工業4.0等議題，為資訊的產出與傳遞帶來一波巨大的變化，使得資訊部門的存在變得更為重要。資訊部門將資訊管理的理念予以實踐，並為公司發展資訊系統以因應新興資訊的產生方式。另一方面也協助公司進行資訊安全的維護，避免公司的資訊外洩，以保全公司的資訊價值。透過這些服務，資訊部門為公司提供了高度的價值，並進而影響公司的經營績效。 本研究針對資訊部門的設置及資訊部門於組織架構中的位階對於經營績效之影響進行分析，共選用自股東會年報取得之國內上市櫃公司2015年度至2017年度共4,631筆樣本。實證分析結果顯示，相較於沒有設置資訊部門的公司，有設置資訊部門的公司具有顯著較高的資產報酬率與股東權益報酬率，可以代表公司設置資訊部門對於經營績效有正向的影響。而資訊部門於公司中的位階高低，透過迴歸分析亦發現對於資產報酬率與股東權益報酬率有顯著為正的影響，代表公司對於資訊部門的重視程度亦會影響公司的經營績效。 額外測試發現資訊部門的設置與位階對於營業利益率與稅前淨利率亦有正向影響，而此影響顯現於當期而目前沒有延續到後續期間之情況。對於淨營業週期亦有正向影響，資訊部門的設置與位階與淨營業週期有顯著為負的關聯，代表其能使公司的淨營業週期下降，達到更高的效率。進一步剖析則可以得知資訊部門同時使存貨週轉天數大幅下降與應付帳款週轉天數小幅下降，而對於應收帳款週轉天數的影響則不顯著。 企業在未來可以酌以參考本研究，對於公司資訊管理的現況進行調整，並且反映在對於資訊部門之上。透過適當的組織架構調整，讓公司內的資訊部門可以移動至最適當的組織位置之中，以發揮其效能，為公司的經營績效與營運效率帶來正向的影響。

The rise of IoT and Industry 4.0 made a huge impact on production and transfer of information. The existence of Information Department has become more important to companies. On one hand, Information Department fulfills the need of Information Management for companies, and develop Management Information Systems to respond to the emergence of innovative technologies. On the other hand, Information Department is also responsible for Information Securities, preventing information from leaking and preserving the value of information in advance. Through offering these critical services, Information Department is highly valuable to the company, and can greatly affect corporate performance. This paper aims to analyze whether the existence of Information Department and its position within the organization have the impacts on corporate performance. The data is selected from the listed firms in Taiwan from 2015 to 2017, and the number of total samples is 4,631. The empirical results show that companies with Information Department have significantly higher ROA and ROE than those without Information Department, so the existence of Information Department does have effects on corporate performance. Also, the higher the position of Information Department is in the company hierarchy, the higher the company ROA and ROE are. Thus, the emphasis on Information Department does influence corporate performance. In the additional tests, we further find that the existence and the position of Information Department have positive influence on both operating profit margin and pre-tax income margin, and the influence only exists in the current period but not the following years. As for net operating cycle, the existence and the position of Information Department also help decrease the company net operating cycle, proving that Information Department does increase the efficiency of the companies. We then find there are huge negative influence on days inventory outstanding and small negative influence on days payable outstanding, but no significant influence on days receivable outstanding. Hence, the reason for the decrease of net operating cycle is mainly resulted from the decline of days inventory outstanding. Companies can use this study as reference while adjusting organization structures. A company can arrange the most appropriate position for Information Department, maximizing its capability and productivity, and therefore create positive impact on corporate performance and efficiency.