An Empirical Study of the Effect of Implementing Knowledge Management System on Firm Financial Performance-The Case of Information Technology Industry in Taiwan

[[abstract]]近年來，知識已被企業視為重要資產，亦是企業提升生產力與競爭力之重要來源，故知識管理已成為企業營運重要核心活動。隨著資訊科技的進步，已有許多企業建置知識管理系統支援企業知識管理活動，企業建置知識管理系統後，縱然能有效地幫助企業進行知識管理活動工作，但企業主管仍極欲瞭解建置知識管理系統後對企業績效之實際影響。因此本研究將以財務績效角度，實證知識管理系統效益。 本研究對象以台灣資訊科技產業為主，透過電話訪問，瞭解目前建置知識管理系統之企業共181間，其有效樣本168間，並且透過企業公開之財務資料，採用多元迴歸與T檢定進行實證分析，探討企業建置知識管理系統後對其財務績效之影響。 實證結果發現，建置知識管理系統與未建置知識管理系統之企業績效比較，以及企業建置知識管理系統當年與建置後一年之績效比較，在銷售構念中之「銷售成長率」，成本構念中之「管銷費用與銷售收入比率」、「營業費用與銷售收入比率」，生產力構念中之「員工生產力率」、「資產週轉率」，獲利率中之「資產報酬率」、「營業淨利率」績效指標皆有顯著進步；而建置知識管理系統之企業與整體產業績效相較，則僅有生產力構念中之「資產週轉率」未達顯著差異，其於指標皆有顯著差異。本研究結果將能提供台灣企業界瞭解建置知識管理系統對企業財務績效之實際影響，並具體實證知識管理系統之效益。[[abstract]]Recently, Knowledge is regarded as important assets and can improve productivity, competitiveness of enterprises. Therefore, knowledge management has become important core activities of business operations. Due to the advancement of information technology, many enterprises implement KMS to support KM activity. For all that, business executive still want to realize KMS impact on firm performance. Therefore, this study focuses on validating KMS benefit in terms of financial performance perspective. The research sample is the information technology industry in Taiwan. We adopted phone interview to understand KMS implementation status. 168 valid enterprises adopting KMS are included in the research sample. In further, we use regression analysis and T-test to examine the relationships between KMS adoption and financial performance through financial data of enterprise. The empirical evidence found that many indicators of KMS adopters are significantly better than those of non-adopter, and many indicators of KMS adopters are significantly better in one year after KMS implementation. The significant indicators included sales growth, Selling, general, and administrative expenses as a percent of sales (SG&A/S), Operating expenses as a percent of sales (OEXP/S), labor productivity, total assets turnover, return on assets and return on sales. Compared the firm performance of KMS adopters with the industry, only total assets turnover has not significant, other indicators are significant. The results of this research will provide practitioners to understand the impact of KMS on firm performance[[note]]碩