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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/59260
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/59260


    Title: 物流業智慧資本之個案研究
    Authors: 柯郁琪
    Ke, Yu Chi
    Contributors: 王文英
    柯郁琪
    Ke, Yu Chi
    Keywords: 第三方物流
    智慧資本
    智慧資本管理
    智慧資本內部報導
    third-party logistics
    intellectual capital
    intellectual capital management
    internal intellectual capital report
    Date: 2012
    Issue Date: 2013-09-02 15:29:19 (UTC+8)
    Abstract: 在知識經濟時代中,智慧資本是企業維持競爭優勢的關鍵所在。本研究採個案研究法,再輔以問卷調查。以物流公司為研究對象,探討其所重視之智慧資本及相關之管理制度。此外,並發展智慧資本內部報導方式。研究結論如下:
    一、個案公司重視之智慧資本項目共30項。
    二、對於重要之智慧資本項目,個案公司設有管理制度。
    三、個案公司之智慧資本管理制度有其可改進之處。
    四、個案公司之智慧資本內部報導內容包含公司之使命、願景、策略與策略性目標,而每項策略性目標都有其相對應之智慧資本項目。個案公司可就各智慧資本項目發展合適之衡量指標。
    In the knowledge-based economy, intellectual capital is the key factor to help enterprises maintain its competitive advantage. This study adopts case study method and is assisted with questionnaire survey analysis. This study takes the logistics company as the object company to discuss what are the intellectual capitals that the logistics company emphasizes and the relevant management systems. Furthermore, this study develops the form of internal intellectual capital report. The conclusions are as follows:
    1.The company considers 30 intellectual capital items important.
    2.The company has the relevant management systems for these 30 items.
    3.There are some parts of the management systems that could be improved.
    4.The company’s internal intellectual capital report includes the company’s mission, vision, strategy, and strategic goals, moreover, the strategic goals accompany relevant intellectual capital items. The company can develop the appropriate indicators.
    Reference: 一、中文部分
    台灣智慧資本研究中心與資策會,2006,智慧資本管理,台北:華泰文化。
    汪鳴與馮浩,2002,我國物流業發展政策研究,北京:中國計畫出版社。
    吳安妮,2002,剖析智慧資本,會計研究月刊,第204期(11月):57-66。
    吳思華、賴鈺晶與顏如妙,2000,網際網路智慧資本衡量與發展措施研究,經濟部工業局軟體五年發展計畫。
    肖建輝,2010,淺談倉儲管理,物流工程與管理,第32卷,第6期:130-132。
    林奕君,2006,資訊系統整合能力、物流能力、夥伴關係緊密度對供應鏈管理績效、競爭優勢及財務績效影響之分析-以台灣高科技製造業為例,國立東華大學全球運籌管理研究所碩士論文。
    夏太偉,2011,物流與供應鏈之經營管理,台中:滄海書局。
    張福榮,2008,物流管理,台北:五南圖書。
    黃惠民與謝志光,2000,物料管理與供應鏈導論,台中:滄海書局。
    黃惠煐,1996,台灣物流現況與發展服務:物流經營管理實務,台北:經濟部商業司。
    楊鳳祥,2005,倉儲管理實務,北京:電子工業出版社。
    資策會,2001,我國產業智慧資本先導性個案研究,財團法人資訊工業策進會分包學術機構研究計畫期末報告。
    經濟部中小企業處,2012,中小企業白皮書,台北:經濟部。
    經濟部商業司,2009,2008台灣物流年鑑,台北:經濟部。
    譚清美、馮淩雲、葛雲,2003,物流能力對區域經濟的貢獻研究,現代經濟探討,第8期:22-24。
    蘇士哲,2001,物流管理辭典,台中:源中出版社。
    蘇雄義,2005a,商業運籌管理:供應鏈觀點,台北:華泰文化。
    蘇雄義,2005b,物流與運籌管理:觀念、機能、整合,台北:華泰文化。

    二、英文部分
    Aghazadeh, S. M. 2003. How to choose an effective third party logistics provider.
    Management Research News 26 (7): 50-58.
    Ballou, R. H. 1992. Business Logistics Management 3rded. Prentice Hall.
    Bontis, N. 1996. There’s a prices on your head: Managing intellectual capital strategically. Ivey Business Quarterly 60 (summer): 40-47.
    Bontis, N. 1998. Intellectual capital: An exploratory study that develops measures and models. Management Decision 36 (2): 63-72.
    Bowersox, D .J., and D. J. Closs. 1996. Logistical Management: The Integrated Supply Chain Process. New York: McGraw-Hill.
    Brooking, A. 1996. Intellectual Capital: Core Asset for the Millennium Enterprise. London: International Thomson Business Press.
    Chen, J., Z. Zhu, and H. Y. Xie. 2004. Measuring intellectual capital: A new model and empirical study. Journal of Intellectual Capital 5 (1):195-212.
    Cho, J. J. K., J. Ozment, and H. Sink. 2008. Logistics capability, logistics outsourcing and firm performance in an e-commerce market. International Journal of Physical Distribution & Logistics Management 38 (5): 336-359.
    Closs, D. J., and D. A. Mollenkopf. 2004. A global supply chain framework. Industrial Marketing Management 33 (1): 37-44.
    Coyle, J. J., E. J. Bardi, and C. J. Jr. Langley. 1996. The Management of Business Logistics. West Pub. Co.
    Dzinkowski, R. 2000. The measurement and management of intellectual capital: An introduction. Management Accounting 78 (2): 32-36.
    Edvinsson, L., and M. S. Malone. 1997. Intellectual Capital: Realizing Your Company’s True Value by Finding its Hidden Brainpower. New York: Harper Collins Publishers Inc.
    Hertz, S., and M. Alfredsson. 2003. Strategic development of third party logistics providers. Industrial Marketing Management 32 (2): 139-149.
    Horibe, F. 1999. Managing Knowledge Workers:New Skills and Attitudes to Unlock the Intellectual Capital in Your Organization. New York: John Wiley & Sons, Inc.
    Kaplan, R. S., and D. P. Norton. 1996. The Balanced Scorecard: Translating Strategy into Action. Harvard Business School Press.
    La Londe, B. J., and P. H. Zinszer. 1976. Customer Service: Meaning and Measurement. Chicago: National Council of Physical Distribution Management.
    Lambert, D. M., and J. R. Stock. 1993. Strategic Logistics Management 3rded. McGraw-Hill Education.
    Lieb, R. C., R. A. Millen, and L. N. V. Wassenhov. 1993. Third party logistics services: A comparison of experienced American and European manufacturers. International Journal of Physical Distribution & Logistics Management 23 (6): 35-44.
    Lynn, B. E. 1998. Performance evaluation in the new economy bring the measurement and evaluation of intellectual capital into the management planning and control system. International Journal of Technology Management 16 (1): 55-71.
    MERITUM. 2001. Guideline for Managing and Reporting on Intangible (Intellectual Capital Report). MERITUM.
    Muller, E. J. 1993. More top guns of third-party logistics. Distribution 92 (5): 44-45.
    Murphy, P. R., and R. F. Poist. 1998. Third-party logistics usage: An assessment of propositions based on previous research. Transportation Journal 37 (4): 26-35.
    Ordóñez de Pablos, P. 2003. Intellectual capital reporting in Spain: A comparative view. Journal of Intellectual Capital 4 (1): 61-81.
    Saint‐Onge, H. 1996. Tacit knowledge: The key to the strategic alignment of intellectual capital. Strategy&Leadership 24 (2): 10‐14.
    Sink, H. L., C. J. Jr. Langley, and B. J. Gibson. 1996. Buyer observations of the US third-party logistics market. International Journal of Physical Distribution & Logistics Management 26 (3): 38-46.
    Stewart, T. A. 1997. Intellectual Capital: The New Wealth of Organizations. New York: Bantam Doubleday Dell Publishing Group, Inc.
    Stewart, T. A. 2001. The Wealth of Knowledge. New York: Utopia Limited.
    Sullivan, P. H. 2000. Value‐Driven Intellectual Capital: How to Convert Intangible Corporate Assets into Market Value. New York: John Wiley & Sons, Inc.
    Sveiby, K. E. 1998. Intellectual capital: Thinking ahead. Australian CPA 68 (5): 18-22.
    Yin, R. K. 1994. Case Study Research – Design and Method 2nded. Newburry Park, Calif.: Sage Publication Inc.
    Zhou, A. Z., and D. Fink. 2003. The intellectual capital web: A systematic linking of intellectual capital and knowledge management. Journal of Intellectual Capital 4 (1): 34-48.

    三、網站資料
    宏碁電子化資訊管理中心:http://www.aceredc.com/eDC/default.asp
    宏碁微巨電子化服務:http://www.acer.net/index.jsp
    便利達康:http://www.cvs.com.tw/cvs/
    個案公司網站。
    經濟部統計處:http://2k3dmz2.moea.gov.tw/gnweb/PublicService/wFrmMain.aspx
    Description: 碩士
    國立政治大學
    會計研究所
    100353013
    101
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G1003530131
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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