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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/30128
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/30128


    Title: 產業及策略對智慧資本之影響--以我國資訊電子業及金融服務業為研究對象
    Authors: 洪仲瑜
    Contributors: 王文英
    洪仲瑜
    Keywords: 智慧資本
    策略
    資訊電子業
    金融服務業
    Date: 2002
    Issue Date: 2009-09-11 17:18:28 (UTC+8)
    Abstract: 網際網路的盛行及普及,使得客戶的消費觸角由區域性伸展到全球無遠弗屆之處,激烈的競爭環境使得今日企業經營的重點轉為「客戶導向」,企業必須針對客戶的需求提供適當的產品和服務,以確保其在市場上的地位。而顧客對產品或服務的需求相當多元化,企業資源有限無法同時滿足,因此必須選擇其欲提供給顧客的主要價值,依據其所選擇之主要價值不同而採取不同的策略類型。
    工欲善其事,必先利其器,企業為落實其策略且配合其所屬產業環境及特性之不同,須具備一定的能力及資源。而在此新知識經濟型態下,企業的競爭要素已由實體資產轉為無形的知識財,即許多學者所稱之智慧資本。因此本研究主要在探討產業及策略對智慧資本之影響。在某種產業或策略下所應具備且加強之重要智慧資本為何?又不同產業及策略下,所重視之智慧資本是否會有所不同?
    本研究採取問卷調查法,以我國上市之資訊電子業及上市、櫃之金融服務業為研究對象。首先,根據相關文獻探討及企業實訪談之結果完成問卷設計,並發放大規模問卷,接著以回收之問卷進行分析,以了解各產業及策略類型下所重視之智慧資本為何,再進一步分析各產業及各策略類型下所重視之智慧資是否有所異同,經整理分析,做出以下結論:
    一、資訊電子業及金融服務業共同重視之智慧資本項目為關係面中的「回應客戶問題的迅速性」、「售後服務的完善性」、「公司回應市場的能力」、「客戶重購率」及人力面的「員工對品質要求的意識」。產品領導策略、營運卓越策略及顧客親近策略共同重視之智慧資本為「回應客戶問題的迅速性」、「售後服務的完善性」、「公司回應市場的能力」。
    二、產業別會影響智慧資本項目之重視程度,資訊電子業較重視創新面及其相關之智慧資本;策略類型之不同會影響智慧資本之重視程度,產品領導策略者較重視創新面及其相關智慧資本,顧客親近策略者較重視關係面及其相關之智慧資本。
    三、企業應考量其所屬之產業及所選擇之策略類型,辨認重要之智慧資本,並進一步加以創造、累積及維持。
    Reference: 一、中文參考文獻
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    Description: 碩士
    國立政治大學
    會計研究所
    90353007
    91
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0090353007
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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