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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/67578
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/67578


    Title: 連鎖咖啡企業展店之重要智慧資本與管理制度
    A case study of important intellectual capital and related management in the expansion of coffeehouse chain
    Authors: 房憲佑
    Contributors: 王文英
    房憲佑
    Keywords: 個案研究法
    智慧資本
    智慧資本管理
    連鎖咖啡
    Case Study Method
    Intellctual Capital
    Intellectual Capital Management
    Coffeehouse Chain
    Date: 2013
    Issue Date: 2014-07-21 15:35:24 (UTC+8)
    Abstract: 在知識經濟時代下,已普遍認為傳統財務報表上有形資產的價值高低已不足以作為評量企業價值之依據,然而透過智慧資本的表達可協助衡量企業的價值創造。本研究採用個案研究法輔以內部問卷調查,以屬於連鎖咖啡業的個案公司作為研究對象,探討連鎖咖啡企業如何建立與累積智慧資本,並將其運用於展店的過程中。本研究經分析與整理後得出以下三項結論:
    一、 個案公司重視之智慧資本共可歸納成十一項因素:顧客關係、行銷與顧客開發能力、品牌形象與市場強度、外部網路關係、員工特質與員工能力、員工向心力、人力資源管理、營運流程、供應商管理、研發與創新能力及展店規劃能力。
    二、 個案公司一般型門市展店之重要智慧資本,對於專櫃型門市展店並非全部皆同等重要,一般型門市較專櫃型門市重視顧客關係及研發與創新能力,專櫃型門市則較一般型門市重視外部網路關係及營運流程。
    三、 個案公司根據其展店之策略,有針對其重視之智慧資本建立相關的管理制度。
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    Description: 碩士
    國立政治大學
    會計研究所
    101353027
    102
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0101353027
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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