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| Title: | 代工與自有品牌下策略性智慧資本之個案研究
A case study of the strategic intellectual capital between ODM and OBM |
| Authors: | 楊淳惠 |
| Contributors: | 王文英
楊淳惠 |
| Keywords: | 策略
自有品牌
代工
智慧資本
策略性智慧資本
智慧資本管理制度 |
| Date: | 2011 |
| Issue Date: | 2012-10-30 11:43:21 (UTC+8) |
| Abstract: | 在知識經濟時代下，企業競爭優勢之來源不單單是有形資產，而是企業內部的制度、人力資源、創新等無形資產，即為智慧資本，因此外部資訊使用者所關心的不再只是企業所擁有的有形資產，更包括企業所擁有的智慧資本。
但是，企業應該有一個明確的目標、策略，才能讓企業能夠因應環境，確保其在市場上之地位。除此之外，企業還必須要有一套完善的管理制度來加以管理，讓企業能夠有效率地創造與累積公司所需之策略性智慧資本。
本研究採個案研究法，再輔以問卷分析加以支持。以我國兩資訊電子產業為研究對象，探討在代工與自有品牌模式下企業所重視之策略性智慧資本及其相關管理制度為何，以及有何異同，經整理分析，做出以下三結論：
一、在代工或自有品牌不同的經營模式下，其所重視之策略性智慧資本有其相同與相異之處。
二、不論是代工或自有品牌模式下，所重視之策略性智慧資本皆與其公司策略有密切之關連。
三、採取不同策略之兩個案公司，由於所欲累積之策略性智慧資本各有異同，因此所採取的管理制度有相同處亦有不同處。
Intellectual capital — the internal system, human resources, innovation and intangible assets — is the new source of competitive advantage in the information age. The source of corporate competitive advantage is no longer the tangible assets of companies.
However, enterprises should have clear objects and strategies to response the environment to ensure its position in the market. I addition, enterprise also should have a management system to create and accumulate strategic intellectual capitals which required.
This study adopts case study method and is assisted with questionnaire survey analysis in order to obtain more objective information. This study takes two technology enterprise as the object company to discuss what is the strategic intellectual capitals and their management system and what difference between them in the mode of OEM and OBM. According to the result of case analysis, the research claims three conclusions in response to the research questions. Meanwhile, we also propose some relevant suggestions, and state research limitation and direction in future.
1. In the mode of OEM and OBM, the enterprise focus on some same and difference intellectual capitals.
2. In the mode of OEM and OBM, the strategic intellectual capitals are closely related with their strategy.
3. The two companies take different strategies so the management system also different. |
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三、其他
A公司網站。
A公司2010年年報。
B公司網站。
B公司2010年、2011年年報。 |
| Description: | 碩士
國立政治大學
會計研究所
99353035
100 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0099353035 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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