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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/30125
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/30125


    Title: 智慧資本與經營績效關聯性之探討--以我國資訊產業為實證對象
    Authors: 曾栗萱
    Contributors: 王文英
    曾栗萱
    Keywords: 智慧資本
    經營績效
    產業環境
    資訊硬體業
    資訊軟體與服務業
    Date: 2002
    Issue Date: 2009-09-11 17:18:11 (UTC+8)
    Abstract: 隨著知識經濟時代的來臨,企業必須整合組識中所有人的知識,運用資訊技術來保存、加速流通,讓員工之間互相激盪以創造更多不同以往的想法,如此一來無論是提供有形產品還是無形服務,都能夠快速地回應瞬息萬變的市場與消費者需求,而有助於企業之永續經營。這些企業內部無形的資產,如員工的專業技術、著重創新的組織氣氛、有效率的流程和穩定且良好的顧客關係,即一般所稱之「智慧資本」。
    雖然智慧資本的議題非常受到重視,但以往的文獻大多在探討智慧資本的定義、包含內容,或是智慧資本管理與衡量模型的建立,對於智慧資本和經營績效間之關聯性卻鮮少提及,因此本研究以我國資訊產業為樣本,探討該產業中影響經營績效之重要智慧資本為何。由於資訊產業中包括許多性質不同之子產業,雖然同屬高科技產業,但彼此之產業特性仍因產品不同而有些微差異,故本研究進一步將資訊產業以主要產品為有形或無形為依據,分為資訊硬體業和資訊軟體與服務業兩種,分析其影響經營績效之重要智慧資本項目及構面。
    本研究之結果如下:
    1. 智慧資本會影響資訊產業之經營績效,因此身處此產業之公司應致力於智慧資本之累積,並利用員工附加價值、研發生產力等重要智慧資本衡量指標來評估自身努力的成果,以求不斷增強智慧資本。
    2. 對於資訊軟體與服務業而言,影響經營績效之重要智慧資本項目為員工附加價值、員工平均變動率、去年研發密集度、總資本週轉率、管理費用率、組織穩定度、營收成長率及主要客戶數。而重要之智慧資本構面為人力資本和顧客資本。
    3. 資訊硬體業,其影響經營績效之重要智慧資本項目為員工附加價值、研發生產力、員工平均變動率、管理費用率及產品退回比率。而重要之智慧資本構面為人力資本、創新資本及流程資本。
    4. 資訊產業中不同子產業其重要智慧資本項目和構面,會因產業特性不同而有些許差異,故企業應了解所處產業環境、競爭對象及產品特色,加強有助於經營績效提昇之智慧資本。如性質偏服務業者,應特別重視顧客資本,而偏製造業者,應重視創新及流程資本。另外,人力資本無論是在哪一種產業,其重要性都是無庸至疑的。
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    Description: 碩士
    國立政治大學
    會計研究所
    90353002
    91
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0090353002
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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