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策略性智慧資本之衡量及管理:平衡計分卡觀點

隨著知識經濟時代來臨,企業的價值創造已從有形資產轉變為無形資產,在此時空背景下,智慧資本逐漸備受各界重視,故現今企業為保持競爭優勢,勢必得妥善管理智慧資本,正逢產業轉型十字路口上的台灣也無法置身事外,因此正積極發展以知識為基礎的高附加價值知識型服務業來取代現有的製造業,醞釀下一波經濟成長動能。回顧過去國內文獻,鮮少有一套完整性架構能夠協助企業將智慧資本發展與組織策略緊密結合以及協助後續之管理改善,而且以服務業作為研究對象更為罕見,故本研究試圖以知識型服務產業代表之一-醫療機構為例,思考如何利用整合性策略管理工具-平衡計分卡來協助個案醫院發展策略性智慧資本?,並針對策略性智慧資本缺口部分給予適當建議,以期能作為後續各界運用此模式參考之依據。 / With the coming of knowledge economy era, the value of enterprise transforms from tangible assets to intangible assets. In this background, intellectual capital has been gradually valued. Therefore, if enterprises want to maintain a competitive advantage, they have to manage the intellectual capital. The enterprises in Taiwan have come to a turning point, in which they can’t ignore the importance of intellectual capital. The knowledge-based service industries are actively developing to replace the existing manufacturing industries, bringing the next wave of economic growth.
By reviewing the domestic literature, there is rarely an integral framework which can help companies combine intellectual capital development with organizational strategy and improve their management. In addition, using service industry as study subject is even rarer. Hence, the representative of knowledge-based services industry, medical institution, is taken as an example in this study, to consider how to make use of the tool of integrated strategy management, the Balanced Scorecard, to assist the hospital to develop the Strategic Intellectual Capital. Some suggestions are given in this paper for the gap of Strategic Intellectual Capital and this model may be used as a reference study.

Identiferoai:union.ndltd.org:CHENGCHI/G0096353030
Creators李永祥, Lee, Yung Shiang
Publisher國立政治大學
Source SetsNational Chengchi University Libraries
Language中文
Detected LanguageEnglish
Typetext
RightsCopyright © nccu library on behalf of the copyright holders

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