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衡量研發機構的智慧資本之研究-以工研院生醫工程中心為例劉靜美, Liu, Jing-Mei Unknown Date (has links)
當決定企業的競爭地位不再是以他們的有形資本和金融資本,而是以企業的智慧資產-它們的知識、經驗、技能以及相關的無形資產,隨著這種競爭核心的轉移,越來越多的組織,開始明確認識到智慧資產才是企業競爭優勢的根本來源。在知識經濟新競爭典範中,需對智慧資產進行策略管理,以“知識”為中心的角度重新思考企業應當如何創造價值,需要重新設計和控制在企業策略中的作用。
本研究的目的是衡量生物醫學的研究機構其組織中智慧資本累積內涵,以達到定期衡量組織資本的累積與建構。在瞭解生技產業的經營特性為何及組織之策略定位對智慧資本指標發展之影響,最後發展生醫工程中心衡量智慧資本的具體指標。本研究主要採取個案研究,透過初級訪談內容與次級資料的輔助作個案分析,並參考「工研院的定位」及「生技產業的特性」來訂定衡量生醫工程中心的智慧資本的項目,並分別依四大項的資本作成結論如下:
1. 蓄積生醫工程中心的人力資本與發展向心力並非正相相關,需在之間取得平衡。
2. 生醫工程中心相當重視主管的領導力,是影響研究機構發展的方向與優劣的主要因素。
3. 團隊成員的經歷越完整,技術的價值越能展現;反之,團隊成員的經歷越不全,技術價值的展現越差。
4. 部門間的合作意願越高,有助於促進更前瞻的研究進行。
5. 生醫工程中心以簽訂合約的機制,作為保障雙方權益及鼓勵提出創意構想為較佳模式。
6. 組織彈性給予適度,組織因應產業環境變動的能力越好。
7. 組織的高階主管透過允許犯錯文化去塑造具創新精神的研究機構。
8. 合作網路的建構,有助於互補性技術的完整及創新構想的產生。
9. 生醫工程中心市場價值的提升,以對產業貢獻的觀察為主。
10. 團隊移轉成立衍生公司需要完整的配套措施。
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從智慧資本觀點探討醫院資源管理: 以某個案醫院為例 / A case study of managing healthcare resources: intellectual capital perspective劉宇欣, Liu, Yu Hsin Unknown Date (has links)
近年來,隨著臺灣醫療產業的重要性漸增及其所面臨的種種挑戰,個別醫院面臨的生存壓力漸增,醫院組織的策略議題也漸受重視,過去文獻多著重於營利組織的策略管理探討,醫院組織雖非以營利為目的,卻仍須重視成本控管與績效表現,以提供更優質的醫療服務,其中,提升資源運用與配置效率是相當重要的課題。
智慧資本導航分析法(ICN)過去多應用於營利企業,本研究目的在於引進ICN分析技術,以量化指標和圖形呈現輔助,分析醫院對於智慧資本資源運用之管理議題。本研究以某個案醫院為例,研究期間歷時10個月,訪談對象為8位來自醫院各部門的高階經營主管,於專業領域的經歷與年資皆相當豐富,各主管針對醫院資源的相對比重及資源間的轉換進行評估,並提出理想狀況的資源轉換關係,作為未來策略發展的參考依據。
研究結果分別回答三大研究議題,就醫院中各項資源的轉換關係來看,「人力資本」主要貢獻於醫師、醫療人員及聲譽形象,且期望於未來投入更多於組織策略與行銷的能力提升和顧客關係的建立;「組織資本」主要貢獻於行政人員、醫師、醫療人員、資訊管理、創新學習、財務管理和流程管理,以吸引人才、提升人力素質和提升組織管理效率為組織創造價值;「關係資本」主要貢獻於強化組織與外部利害關係人之關係。就各項資源間轉換的對稱性而言,各項資本對「關係資本」的投入普遍大於從「關係資本」所獲得的反饋,代表組織未來可思考提升「關係資本」對其他資本的貢獻。此外,傳統資源對智慧資本的貢獻亦大於從智慧資本所獲得的反饋,部分原因可能來自智慧資本的反饋較難具體衡量,而未來仍應以策略目標作為提升智慧資本運用效率的前提。最後,就個案醫院而言,「人力資本」不僅是最重要的資源,同時也是組織價值創造的來源,其中又以醫師、醫療人員和高階管理為主,代表知識與專業是醫院高績效表現最重要的兩項資源。 / This research aims at adopting the intellectual capital perspective and its analytical approach in the managerial practice of a health-care organization. The concept of intellectual capital has been applied to the practice of for-profit organizations. However, health-care organizations, which were regarded as non-for-profit, have not been paied close attention to their resource management. Based on intellectual capital perspective, this research introduces Intellectual Capital Navigator (ICN) approach to evaluate the efficiency of using resources.. This research is conducted by an in-depth study on a hospital, demonstrating the importance of needed resources and analyzing the resource transformation among human capital, organizational capital, relational capital, physical capital and monetary capital. The conclusion of this research found that human capital contributed more to itself and organizational capital. Moreover, it is expected to contribute more to relational capital in the future. When it comes to the symmetry of transformations, ICN analysis shows that each capital contributed to relational capital more than getting from it, and that traditional capital contributed to intellectual capital more than getting from them. This study also found that human capital is the most important value source in the hospital. Therefore, the hospital should pay more managerial attention to the balance and asymmetric transformation among resources to enhance the effectiveness and efficieny of its resource management. The adoption of ICN analytical approach into health-care organization extends the application of intellectual capital management.
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產業群聚對策略性智慧資本影響之個案研究 / The case study of industry cluster and strategic intellectual capital徐意婷 Unknown Date (has links)
各國的產業群聚發展久已,隨著知識經濟時代的來臨,企業的真正價值取決於無形智慧資本之累積,故如何透過產業群聚資源帶動其智慧資本表現,進而創造價值,已成群聚內企業的重要課題。
本研究採用個案研究法,以位於我國新竹科學工業園區內的一家公司為研究對象,探討企業智慧資本受產業群聚影響之具體項目,及企業如何管理與蓄積,進而,連結策略性智慧資本,說明產業群聚如何透過智慧資本以協助企業策略執行。得出結論如下:
一、個案公司受產業群聚影響之智慧資本項目共有27項,主要分佈在人力、關係及流程資本。
二、個案公司針對前述項目設有13項管理制度,加強對產業群聚資源之利用。
三、部份產業群聚資源能直接透過策略性智慧資本對個案公司策略之執行產生貢獻,其他部份則透過支援策略性智慧資本之創造或累積,對個案公司策略產生間接影響。顯示產業群聚能提供公司發展上所需之策略性資源。
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策略性人力資本管理制度之個案研究-以兩會計師事務所為例 / The case study of Strategic Human Capital management system-take two accounting firms as study objects范宇龍, Fan, Yu Lung Unknown Date (has links)
21世紀是一個追求創新與效率、科技日新月異以及資訊流通迅速的世代,在地球村模式運轉下的競爭環境中,推翻經濟學上報酬遞減法則的智慧資本才是組織競爭優勢的關鍵所在。為有效培養企業自身之競爭能力,企業主實應搭配自身策略方向建立能達成策略目標的策略性人力資本,培育企業成長的內部原動力,才能讓企業因應環境變遷快速成長。
本研究採個案研究法,輔以問卷分析與因素分析加以支持。以我國兩國際型會計師事務所之審計部為研究對象進行比較,探討採取不同策略之事務所審計部其策略性人力資本是否不同以及有何不同,又為達成策略性人力資本之累積,事務所如何規劃其人力資本管理制度以協助策略目標之達成。經整理分析,研究結論如下:
一、兩個案事務所辨認出之策略性人力資本按重要程度依序均為合夥會計師能力、績效評估與奬酬、內部凝聚力、員工素質與專業能力以及訓練機制與知識學習等五大構面。
二、兩個案事務儘管策略設定不同,重視之策略性人力資本卻未有差異。
三、採取不同策略之事務所雖重視相同之策略性人力資本,對各構面之重視強度卻隨策略重心的不同而不同,因而對資源投入的分配產生影響。
四、為培育策略性人力資本,兩個案事務所現行之管理制度雖均臻於完善,但針對關鍵人力資本之強化仍有部分可改進之處。 / Pursuing of innovation and efficiency, high technology progressed aggressively and the rapid flow of information would be the representative characteristics in the 21st century. In the era of global competition model, the intellectual capital which overthrows the law of diminishing marginal utility would be the key competitive advantage in the organizations. To cultivate the internal competitiveness effectively, business owners must establish the strategic human capital with the strategic goal of their own. In this way, they could respond to the environment change quickly to help them grow up.
This study adopts case study and is supported by questionnaire survey analysis and factor analysis. Two audit departments of international accounting firm in Taiwan are the compared objects of this study. The study seeks to find out whether the strategic human capitals would be different in the audit departments with different strategy. And what management systems would be taken control in order to accumulate the energy of strategic human capital. Through collection and analysis, the study conclusions are as follows:
一、Both two audit departments identified six strategic human capital dimensions. In order of importance are the abilities of partner of Certified Public Accountants、performance evaluation and reward、internal cohesions、the competency and professional skills of the auditors and training mechanisms and knowledge leaning atmosphere.
二、Different strategy in two audit departments identified the same strategic human capitals.
三、Two audit departments organize different investment of resources because different strategy makes different degree of attention of the strategic human capitals.
四、To cultivate the strategic human capital, the two audit departments have nearly perfect management systems, but both have some parts relate to the key human capital managements that can be improved.
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智慧資本創造活動之商業價值:以我國高科技產業訓練活動為例 / Business Value of Intellectual Capital Creating Activities:The Case of Training Activities in Taiwan High-Tech Industries李貴富 Unknown Date (has links)
摘 要
在知識經濟時代,智慧資本扮演非常重要的角色,智慧資本推翻了經濟學上邊際報酬遞減法則。而對於企業而言,如何創造智慧資本此課題顯得格外重要,訓練活動正提供智慧資本創造的管道,本研究以智慧資本創造活動中的訓練活動作為研究議題,探討智慧資本創造活動與商業價值的關係。
本研究以台灣124家資訊電子業上市上櫃公司為樣本,研究期間為民國84年至民國89年,而以迴歸方式對實證資料進行分析,以了解(1)智慧資本創造活動與商業價值的關係、(2)資訊電子業營運特質與商業價值的關係,而資訊電子業營運特質與商業價值的關係又而可衍生出(2.1)資訊電子業資本密集度與商業價值的關係、(2.2)資訊電子業員工薪酬水準與商業價值的關係、(2.3)資訊電子業規模與商業價值的關係及(2.4)資訊電子業企業生命週期與商業價值的關係。
基本分析實證結果顯示,智慧資本創造活動與商業價值成正向關係,經由進一步實證分析結果可知,(1)訓練活動投資規模不宜過小、投入時間不宜過短、增強作用不宜過弱,否則訓練活動不易產生效果。(2)資訊電子業員工擁有較貴重或較特殊化的設備時,訓練活動始能發揮其功能。(3)資訊電子業在員工素質較佳的情況下,訓練活動始能發揮;反之,在員工素質較差的情況下,投入再多的訓練活動,其成效不易顯現出。(4)訓練活動的效果不受公司規模影響。(5)企業位於成長期時,訓練活動的重要性,而當企業面臨衰退期時,其訓練活動可以延緩企業價值的降低,並有助於組織尋求再成長的機會。(6)訓練活動對員工績效有遞延影響,其遞延影響為當年度及次年度,顯示出訓練活動具有未來經濟效益。(7)訓練費用的變動對商業價值的解釋程度相當高。
在企業營運特質方面(1)資本密集度與商業價值呈正相關,而在進一步實證分析模式中,達顯著水準。研究結果顯示資本密集度是影響商業價值的原因之一,代表資訊電子業應採用較特殊化或昂貴的機器,或是進行自動化、減少使用勞力。(2)商業價值員工薪酬水準與商業價值呈正相關,在基本分析中,達顯著水準,研究結果證實薪資報酬是影響員工達成績效的誘因之一,高薪資報酬策略的公司也較容易吸引到能力好的員工,而能力好的員工有助於創造較高的績效,(3)規模與商業價值呈正相關,在基本分析中,達顯著水準。研究結果顯示如要提高商業價值,應考慮到規模經濟的效益。(4)企業生命週期與商業價值有顯著相關,在進一步實證分析模式中,達顯著水準。研究結果顯示如要提高商業價值,應考慮到公司處於生命週期何階段,以採取相對因應的管理型態。 / Abstract
In the era of knowledge economy, intellectual capital plays an important role. It obeys the law of marginal return diminishing in economic. However, it is more important how to create intellectual capital for the companies. In this study, training activities is the representation of intellectual capital creating activities and we study the association between the intellectual capital creating activities and business value.
The samples of this study consist of 124 companies with the listed and OTC companies in high-tech industry during 1995 and 2000.And this study performs multiple regression analysis to know the association between the intellectual capital creating activities and business value, the association between the operating characteristics and business value. The association between the operating characteristics and business value can be divided into the relationship between the capital intensity and business value, the relationship between the compensations and business value, the relationship between the size and business value, the relationship between the business lifecycle and business value.
In the basic empirical analysis, we found a positive relationship between intellectual capital creating activities and business value. In the advanced empirical analysis, these results imply that (1) the size of training activities investment is too small, the time of training activities is too short and the reinforcement of training activities is too weak to work. (2) if employees use valuable or specialized equipment, the training activities can work. (3) if employees’ quality is high, the training activities can work. (4) the training activities can work in any size company. (5) in the growth stage, the training activities play important role; in the declined stage, the training activities can slow down decreasing of the business value and can help companies to search for growth opportunities. (6) the intellectual capital creating activities is positively and significantly related to contemporary and subsequent business value. (7) the variation of training expense highly explains business value.
In the operating characteristics aspect, these results imply (1) capital intensity is one of the factors which affect business value, the companies in the high-tech industry should use valuable or specialized equipment, be automated or use less labor. (2) compensation can affect labor performance, and the companies that use high-compensation strategy can recruiter high quality employees. And then high quality employees can do high performance. (3)the companies in the high-tech industry should think about benefits of economics of scale. (4) the companies in the high-tech industry should know in which stage of corporate lifecycle the company stay, and operate in the right organizational management.
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銀行業運用智慧資本衡量指標之先導性個案研究項蓮華 Unknown Date (has links)
在全球化、自由化的浪潮及科技變革的引領下,帶給企業競爭優勢之資源,不再侷限於有形資產,更須仰賴無形資產(智慧資本)的有效管理與運用。王耀興(2002)分析我國銀行業經營績效不彰原因,顯示我國銀行業亟須透過智慧資本衡量指標之建置與管理,以改善經營績效。一般認為外國銀行較具智慧資本管理經驗,故本研究以某外國銀行之在台分行為研究對象,分析該行之重要智慧資本衡量指標,以供我國銀行業參考,主要探討之問題包括:
(一)辨認銀行業智慧資本具重要性之衡量指標為何?
(二)辨認銀行業智慧資本具重要性之衡量指標是否因業務性質互異而不同?
此外,並發展銀行業智慧資本衡量指標先導性問卷,以供後續研究者大量施測問卷之參考;另針對王耀興(2002)之分析,嘗試提出以策略為核心之組織績效衡量架構。
本研究除建立銀行業智慧資本衡量指標先導性問卷外,有關結論如下:
(一)銀行受訪者認為重要之智慧資本衡量指標計34項,其中組織資本佔16項為最高,其次為人力資本及顧客資本各9項。訪問結果顯示組織資本在銀行業之重要性,惟有提升作業效率,才能增加客戶滿意度。
(二)由於業務性質不同,銀行兩部門受訪者對於若干智慧資本衡量指標重要性之認知,有相當之差異性,並多見於衡量人力資本之指標。
(三)銀行業務性質特殊,建議本國銀行多重視人力資本之經營團隊領導力、徵募與訓練計畫完整性及員工績效表現等指標,組織資本之組織架構調整性、組織體系具風險控管能力及整合性風險管理等指標,以及顧客資本之產品獲利率及目標客戶群貢獻度等指標。
關鍵字:智慧資本、衡量指標、策略 / Under the wave of globalization, deregulation and rapid change in information technology, the sources of competitive advantages of an organization rely heavily on the management of its intangible assets (intellectual capital). The operating performance of domestic banks in Taiwan has been slow. Analysis shows that consideration for the measurement and management of intellectual capital could be helpful. Based on interviews with officers from a foreign bank’s branch office located in Taipei, the main research questions explored in this thesis are as follows:
1. What are the important intellectual capital indicators to a bank?
2. Will the nature of the business influence cognition of the importance of intellectual capital indicators?
In addition, built on measures reviewed from the literature and interviews with practitioners, this research develops a preliminary questionnaire that provides an initial basis for further research.
The primary findings of this research are shown as follows:
(1) There are 34 important indicators, including 16 indicators for organizational capital, 9 indicators for human capital and customer capital respectively. The results show that organizational capital is extremely important to the bank interviewed. An enhanced organization capital can improve efficiency and better serve its customers.
(2) Differences in the nature of banking business influence the cognition of importance of indicators. The essential differences are found mostly in human capital.
(3) It is suggested that emphases on indicators such as management team leadership, recruiting and training program, employees’ performance, adjustability in organizational structure, risk management, product profitability and profitability for target customers could be considered for domestic banks as a starting point to improve their performance.
Key words: banking industry, intellectual capital, indicators, strategy.
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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洪仲瑜 Unknown Date (has links)
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。
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新創事業的智慧資本建構與管理— 以某醫工公司參與BOO過程為例蔡佩君 Unknown Date (has links)
在今日的經濟活動中,知識比自然資源、龐大的工廠、雄厚的資金,都要寶貴,也都要強大。由於知識已經成為現代企業營運最重要的條件,所以對於智慧資本的管理,也成為經營上最重要的課題。然而,新創事業在自身人力、時間及資源有限的窘境下,如何在生存及成長間求平衡,如何從實做中學習,使公司在穩定營運的前提下,建構自身智慧資本、管理之使其成為之後的競爭利器,進一步地成為加速企業成長的獨特競爭力。智慧資本對新創事業而言重要性不亞於穩定運作的企業,甚至更是新創事業用以自產業中勝出的關鍵因素。
本研究以某醫學工程公司參與BOO(Build-Own-Operate)過程為例,針對新創公司的智慧資本累積及建構過程,以及活動的情形,做一深入的探討,並從中歸納出重要的影響因素,盼能供後進新創事業參考,提高其競爭力,加速其成功發展。本研究旨在回答下列幾個問題:
(1) 新創事業之智慧資本構面及其內涵。
(2) 新創事業發展的過程中,智慧資本各構面間的相對比重、個別構面成長幅度、內容增長情形。
(3) 智慧資本的建構過程,是經由哪些智慧資本的活動所進行,是否隨建構過程而變異。
(4) 智慧資本的活動對於智慧資本各構面的內容及新創事業的發展過程,有何直接及間接的影響。
(5) 對新創事業的智慧資本建構及管理作一綜合整理及建議。
本研究分別針對四個角度進行個案分析:
(1) 同一時期不同智慧資本構面的分析
(2) 同一智慧本構面不同時期的分析
(3) 重要事件對個別智慧資本構面影響的分析
(4) 各時期間的智慧資本動態情形的分析
最後,本研究得到下列結論:
(1) 新創事業籌設之初,智慧資本在構面間的分佈不均衡。隨著公司的發展及成長,智慧資本構面間的相對存量比重,將漸趨於平衡協調
(2) 新創事業的智慧資本建構過程,是先「廣度」的延伸,再「深度」的蓄積,再由「深度」衍生出「廣度」,進而編織出專屬於企業的綿密「智慧資本網」
(3) 新創事業的智慧資本構面中,人力資本及關係資本的發展過程分別深受「重要事件」及「客戶」影響。而結構資本的發展是人力及關係資本綜合後的呈現
(4) 企業內部有效的系統及機制設計,以及外在重要事件對公司的刺激,均將加速新創事業內智慧資本的流動速率
(5) 同仁間「向心力」及「共同目標」的建立,是公司智慧資本創造的重要啟動裝置。而透過組織專屬知識的創造過程,可以使智慧資本三構面間的流動情形更平衡
(6) 針對客戶需求而創造智慧資本的過程,加速了知識在組織內流動的速率,更提升新知識及新智慧資本被創造的速率(正向回饋) / In the business activities nowadays, knowledge generally plays a more valuable and powerful role than tangible resources and capitals. Since knowledge is one of the most important resources for enterprises, management of intellectual capital also became a significant issue. Well-structured and managed intellectual capital can be a company’s unique competitive advantage. However, for a start-up company, it would be a more difficult task than a well-developed one, since a start-up is more limited in manpower and resources, and busier in balance between survival and growth. But the importance of intellectual capital for a start-up company, which is eager to win-out from the industry, is even more critical than well-developed companies.
This research took a medical engineering company processing BOO(Build-Own-Operate)project as an example, and concluded several important factors for a start-up company to construct its own intellectual capital. The objects of the research was to answer questions listed below:
(1) The constructs and contains of intellectual capital for a start-up company
(2) The relative weight and individual growth situation of intellectual capital constructs
(3) Activities for a start-up to construct intellectual capital
(4) Direct and indirect impacts for these activities to influence the development of a start-up company
(5) Suggestion for a start-up company to construct intellectual capital
This research analyzed through four points of view:
(1) Individual development of three intellectual capital constructs in each time period
(2) Development through time periods for each intellectual capital constructs
(3) The impact of events for individual intellectual capital constructs
(4) The interacting situation among intellectual capital constructs
After all, the research concluded that:
(1) The distribution of intellectual capital among constructs, which is not balanced in a start-up company, will be generally equilibrated.
(2) The process of a start-up company constructing its intellectual capital is going extensive first, following with intensive, then extensive, and so on, to weave particular “intellectual capital net”
(3) Among intellectual capital constructs, the development of human capital and relationship capital are impacted by “events” and “clients” individually. The development of structural capital is the appearance combining of human capital and relationship capital.
(4) Both of company’s internal operating plan and external events stimulation will accelerate the interaction among the intellectual capital constructs of a start-up company.
(5) Member cohesion is the trigger to create intellectual capital. Through creation of organizational particular knowledge, three constructs of intellectual capital will interact more harmoniously.
(6) In a start-up company, creating intellectual capital will accelerate the flow velocity of knowledge, which will improve the creation of new knowledge and intellectual capital. It’s a positive feedback process.
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技術商品化組織內機制探討楊慶昌, Yang,Chiang-Chang Unknown Date (has links)
『要如何將科技研發技術商品化』是國際間運用科技成果帶動經濟發展最重要的議題,本研究目的即在透過文獻探討及個案研究從對下列三議題的研究:
一、『研發技術商品化』的推動行之有年,然而,聯結『技術價值』與『經濟價值』間的環節為何?
二、智慧資本管理如何有效協助『研發技術商品化』?
三、透過個案研究實証,值得借鏡的做法為何?
探討技術成果商品化的機制。
從文獻的探討,本研究獲得許多學者專家曾提出精闢的看法,並從這些看法中歸納出對『技術商品化組織內機制』的評論與建議,後續並透過對British Technology Group(BTG)的案例研究,驗證實施的可行性。
本研究重要結論如下:
一、利用科技成果帶動經濟發展,近年來成為先進國家重要經濟發展策,『研發技術商品化』仍然有很大的調整空間。
二、技術商品化是一連串複雜的加值過程,透過商品化模式可將技術價值與經濟價值聯結聯結。
三、智慧資本為企業帶來價值,同時為達成技術商品化模式提供競爭策略決策分析。
四、目前大學與研究機構在流程上缺乏以『商品化模式』聯結『技術價值』與『經濟價值』。從文獻回顧,大學與研究機構除擁有技術和專利外,已逐步開始建立社群網脈,從經營觀點來看,專業人力仍是最大的弱點。
關鍵辭:技術商品化、商品化模式、智慧資本管理 / In order to have a competitive economic growth, “how to turn the value from R&D technology to knowledge-based economy” becomes one of the most important issue of multi-nations. Hence, the purpose of this study is to explore the mechanism of how to commercialize the R&D technologies.
There are three following topics will be studied by the methods of articles review and case study to explore the mechanism :
1.What is the gap from transferring the technology value to economic value?
2.How intellectual capital management help technology commercialization?
3.What we learned from the benchmark case after studied?
Many profound articles of technology commercialization from those named scholars has been reviewed and summarized into this study as references. The British Technology Group (BTG) was choused as the benchmark of feasibility case, based on its pioneered and experienced performance.
The conclusions of this study are:
1.There are still have many space available for increasing competitive economic value by building up the mechanism of commercialization of R&D technology.
2.”Technology commercialization” is a series of complex value-added process. “Business Model” plays the bridging role linking the “technology value” and “economic value” during the processing.
3.”Intellectual capital management system” provide strategic analysis for competitive business model decision on technology commercialization process.
4.Currently, business model still not play the bridging role between technology value and economic value for most University and R&D institute during the technology commercialization processing. However, from the articles review, some universities and R&D institutes are starting to build up the technology commercialization network will be good for the business promotion, and the most week point for those organization still lock on the shortage of experienced manpower.
Key Word: Technology Commercialization, Business Model, Intellectual Capital Management
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無形資產之價值攸關性與決定因素之探討林明德 Unknown Date (has links)
國內公司已因修法而得以技術、商譽等無形資產作價為資本,加上政府為發展國內知識經濟產業,協助企業增加融資管道,亦將實施無形資產之融資制度,如何公正、客觀而合理的評估無形資產的價值,顯得更加重要。針對國內經濟、產業經營環境,本研究參考並修正Gu and Lev (2001)之無形資產評估方法,推算無形資產盈餘及無形資產價值,首先以橫斷面分析1991年至2002年間上市公司之每股無形資產盈餘與每股淨值對市場價值之攸關性,再分析人力、結構及關係資本等智慧資本趨動因子與無形資產價值之關聯性。此外,本研究亦進一步將產業區分為無形資產密集產業和非無形資產密集產業,深入探討相關研究議題。
研究結果發現,每股無形資產盈餘與每股淨值之價值攸關性有增加之現象。就個別變數的股價模式分析,每股無形資產盈餘之增額解釋能力有逐年增加之趨勢。就產業別之實證分析顯示,相對於非無形資產密集產業,無形資產密集產業之無形資產盈餘資訊對投資大眾較具有價值攸關性。相對於無形資產密集產業,非無形資產密集產業之帳面權益價值資訊對投資大眾較具價值攸關性。
針對無形資產與智慧資本價值動因之關聯性,本研究發現,與研究假說之預期方向一致,無形資產與毎人營收、員工分紅比率(人力資本之代理變數)、研發費用率和權利金及技術費用率(結構資本之代理變數)、營收成長率(關係資本之代理變數)呈顯著正相關,與用人費用率呈負相關。此結果隱喻,智慧資本因素之投入有助於無形價值之形成。進一步將樣本區分為無形資產密集和非無形資產密集產業之實證結果顯示,無形資產密集產業之無形資產價值與人力資本之員工毎人營收、員工分紅比率、結構資本之研發費用率和權利金及技術費用率呈顯著正相關。非無形資產密集產業之無形資產價值則與人力資本之用人費用率(每人營收和員工分紅比率)和關係資本之廣告費用率(銷貨成長率)呈顯著為負(正)之關係。分析結果顯示,無形資產價值之決定因素似與公司是否為無形資產密集之產業性質而有差別,可供國內企業從事無形資產投資活動之參考。
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