在我國近來大力推展的各項數位內容核心產業當中，電腦動畫產業具有相當龐大潛在產值及經濟效益，為主要發展重點。但我國動畫產業在過去長期代工的背景之下，面臨極大的瓶頸。本研究希望藉由深入觀察與剖析目前國內已獲得初步成果的動畫公司之智慧資本建立與累積過程，來萃取出適合於我國動畫事業發展的一條途徑，從智慧資本的觀點來探討我國動畫事業經營與建立競爭優勢之關鍵為何，提供產界與學界作為參考。 本研究採取個案研究方式，選擇一家目前國內已經獲得相當成果的動畫公司－甲馬創意股份有限公司，深入剖析其智慧資本建立與累積過程，希望能夠回答以下幾個問題： 1. 動畫事業的智慧資本內涵為何？ 2. 在個案公司發展的過程中，智慧資本各構面間的相對比重有何變化？形成變化的原因？各智慧資本構面內容的變化又是如何？ 3. 各項智慧資本構面對個案公司而言，有著如何不同的重要性？最為關鍵的是何種智慧資本？ 4. 個案公司所從事的各種智慧資本建構活動及其原有智慧資本如何影響智慧資本的建立與累積？ 本研究之結論可摘要如下： 一、 動畫事業的智慧資本可為分四個構面具體描述其內涵 1. 人力資本：大致可分為動畫製作與經營管理兩方面。亦包含組織成員的創新能力、思考靈活度、人格特質、工作熱忱、互動情況、學習能力、抗壓性等。 2. 關係資本：大致可分為業務開發、動畫製作、原創者整合、行銷資源與資金來源等五種。 3. 流程資本：主要包含動畫創製作、動畫專案管理、動畫創作成果管理及動畫產品行銷規劃等方面之工作流程、原則、制度、採用的工具及特殊方法等。 4. 創新資本：包含有助創新的公司文化、經營策略與人員訓練方式，提升創作潛力的創作模式或原則、管理方式、以及開發新動畫產品的潛力與效率等。亦包含創新成果本身，及管理、運用與保護創新、創作成果之能力。 二、 智慧資本構面的比重與內容會隨事業的發展而變化 5. 個案公司剛成立時，人力資本與關係資本佔智慧資本總量的最大比例。發展的歷程中，關係與流程資本成為比重最大的兩項智慧資本。 待發展漸趨成熟，四種不同智慧資本的比重趨於平均。 6. 由各智慧資本構面的比重變化可以看出在個案公司的發展過程中，組織能力由人力與關係等基本的資源，擴散到深植於組織的流程與組織價值，形成較為深厚的創新能力。 7. 隨著個案公司的發展，人力、關係與流程等智慧資本的內容，朝向企劃、管理與行銷方向發展。而創新資本的累積也將受到組織對創新與創意之管理能力的影響。亦即對個案公司而言，強大的企劃、管理、行銷與資源整合能力成為事業持續成長的關鍵。 三、 不同智慧資本構面之重要性有所不同 8. 人力資本在個案公司發展初期具有較大的影響力，但關係資本與流程資本才是支持整體事業不斷成長的重要關鍵。 9. 人力資本與關係資本對於個案公司而言，扮演著刺激各項智慧資本建立與累積的重要角色。 四、 不同智慧資本建構活動及組織原有智慧資本，會對智慧資本的建立與累積產生不同的影響 10. 人力資本的建立與累積主要靠著「實驗」與「輸入智慧資本」兩種智慧資本建構活動，又受組織原有人力資本與關係資本影響最大。 11. 關係資本主要靠著企業「解決問題」的過程來建構，而又受組織原有關係資本與創新資本之影響最大。 12. 維持與繼續深耕關係資本的關鍵，在於組織的創新與執行能力。 13. 流程資本的建立與累積主要靠著「解決問題」與「執行與整合」兩種智慧資本建構活動，又受組織原有人力資本與關係資本影響最大。 14. 建立與累積流程資本時，較難直接從組織外部輸入既定流程加以套用，必須在公司開發專案的過程中逐漸摸索出最適合本身組織運作方式與組織文化的創作及管理流程。 15. 創新資本主要靠著企業「解決問題」的過程來建構，而又受組織原有人力資本之影響最大。 16. 在個案公司發展初期，創新資本的建立與累積相較於其他智慧資本來說較為緩慢，但各項智慧資本累積充足後之相互加乘效果，使得創新資本加速成長。 17. 「解決問題」與「實驗」兩種智慧資本建構活動容易產生「創造」的建構效果；「解決問題」與「執行整合」則容易產生「改良」的建構效果；「解決問題」、「實驗」與「輸入智慧資本」三種建構活動，都容易產生「增長」的建構效果。 / Due to its great economic potential, computer animation is a main focus in the digital content industry. But for long, most of the animation companies or studios in Taiwan have been focusing on animation manufacturing which only brings little profit rather than on creating their own original content; this has greatly limited the development of the whole computer animation industry in Taiwan. Luckily, there are still some animation companies in Taiwan which have been trying hard to develop their own content. JAMAR IDEA PRODUTION Ltd. is one of these animation companies and has made some remarkable achievements. From the perspective of intellectual capital, this research digs deeply into JAMAR and wish to find some useful clues to help effectively and efficiently build up an animation company’s intellectual capital and competitive strengths. The objective of this research is to answer the following questions: 1. What are the components of an animation company’s intellectual capital? 2. How did the relative weight and the composition of each intellectual capital dimension change along with the development of JAMAR? 3. How different was each intellectual capital dimension regarding its importance to JAMAR? What were the most critical dimensions? 4. How did JAMAR’s company activities and intellectual capital affect the development of each intellectual capital dimension? The conclusions of this research can be summarized as below: A. The components of an animation company’s intellectual capital can be described according to the following four dimensions. 1. Human Capital: An animation company’s human capital can be divided into two categories, that is, animation production and management. Also, company members’ enthusiasm for work, personality, attitudes, ability to innovate, to think creatively, and to learn new things altogether form the company’s human capital. 2. Relational Capital: An animation company’s relational capital can be divided into five categories including business development, animation production, the cooperation with artists, marketing channels, and the sources of capital or investment. 3. Process Capital: An animation company’s process capital mainly includes the working processes, principles, institutions, tools and methods taken in the company regarding the following four categories: animation creation and production, animation project management, animation works management, and the marketing of animation products. 4. Innovation Capital: An animation company’s innovation capital includes the company culture, the strategies, and the training programs that help build an innovative atmosphere in the company. Also, innovation capital includes the approaches that can enhance company’s potential to innovate. And of course, an animation company’s innovative animation films, products, or honors obtained for its innovative works are part of its innovation capital. B. The relative weight and the composition of each intellectual capital dimension changed along with the development of JAMAR. 5. In the early stage, human capital and relational capital had the biggest relative weights among all four dimensions. In the mid stage, relational capital and process capital became the most important two dimensions. And in the last stage, when the company was more matured, the distribution of these four dimensions’ relative weights tended to be more balanced. 6. From this relative weight change we can see the company’s ability shifted from the more basic human capital and relational capital to the process capital, which better embedded within an organization, and finally stimulated a greater ability to innovate. 7. The compositions of human capital, relational capital, and process capital developed towards a direction more focused on project planning, management, and marketing. And the development of innovation capital was also affected by the company’s ability to manage innovations and creativities. C. The importance of each intellectual capital dimension was different. 8. Human capital had a greater importance in the early stage of the company, but relational capital and process capital were more critical to sustain the continuous growth of the company. 9. Human capital and relational capital acted as an important stimulant to the development of the company’s intellectual capital. D. The company’s activities and intellectual capitals differently affected the development of each intellectual capital dimension. 10. Human capital was mainly built up through “experimenting and prototyping” and “importing intellectual capital” and was mostly affected by the company’s human capital and relational capital. 11. Relational capital was mainly built up through “problem solving” and was mostly affected by the company’s relational capital and innovation capital. 12. The ability to innovate and execute is critical to sustain and reinforce relational capital. 13. Process capital was mainly built up through “problem solving” and “implementing and integrating”and was mostly affected by the company’s human capital and relational capital. 14. It was not easy to import process capital directly from other organizations. Process capital was usually built up gradually over the course of running animation projects. 15. Innovation capital was mainly built up through “problem solving” and was mostly affected by the company’s human capital. 16. Innovation capital grew relatively slow in the early stage of the company, but was then simulated to accelerate its development when all the other three capitals were accumulated to a certain amount. 17. “Problem solving” and “experimenting and prototyping” tended to generate an effect of “creation”. “Problem solving” and “implementing and integrating”tended to generate an effect of “improvement”. “Problem solving”, “experimenting and prototyping”, and “importing intellectual capital” tended to generate an effect of “increase”.