隨著知識經濟的興起，知識與創新逐步取代有形資產，成為企業與產業進步的主要驅動要素，各企業開始注意智慧資本的管理，而服務業也逐漸成為經濟發展的主力。在台灣，服務業當中的連鎖服務業，連鎖總部超過1400家，密度高居世界第一，已躍居亞洲連鎖產業的領先群。連鎖業要建立競爭優勢、創造財富，在同業中脫穎而出，主要靠的就是其擁有的無形知識與能力，因此本研究即希望藉由深入觀察與剖析國內連鎖業中的餐飲連鎖業者「智慧資本」建立與累積的過程，以智慧資本觀點探討我國連鎖服務業經營與建立競爭優勢之關鍵為何，提供企業智慧資本管理與規劃的參考。
本研究採取個案研究方式，選擇連鎖經營已有不錯經營成績的台灣「王品餐飲集團」為研究對象，將智慧資本分為人力資本、結構資本與顧客資本，並結合知識管理中的取得、創造、儲存、擴散四個活動，深入探討其智慧資本建立與累積的過程。
最後，本研究的研究結論摘要如下：
一、智慧資本構面的相對比重與內容會隨事業的發展而變化
1.個案公司剛成立時，人力資本和顧客資本佔總智慧資本之最大比重；而後在發展過程中，結構資本與人力資本成為比重最大的兩項資本；直到公司發展後期，各智慧資本構面比重趨於平均。
2.個案公司發展過程中，組織擁有的資源或能力由存在於個人身上的經驗、能力與關係資源，逐漸擴散到組織的制度與流程，並進而擴散到與顧客互動過程中所產生之相關知識、技能和價值。
3.隨著個案公司的發展，人力、結構與顧客資本的內容，都朝向與創造顧客資本相關的方向發展。
二、各智慧資本構面之重要性有所不同
4.人力資本一直是支持個案公司在發展過程中不斷成長的重要關鍵。
5.人力資本與結構資本對個案公司而言，扮演著刺激各項智慧資本建立與累積的重要角色。
三、不同智慧資本建構方法與活動各有不同
6.個案公司主要藉這有系統的教育訓練制度、及時分紅入股制度、鼓勵創新的企業文化、重視員工的企業文化、有效的員工招募與發掘外部利害關係人成為組織人力資本的方式，逐一建構起人力資本。而在建構過程中主要透過「取得」、「創造」、「儲存」三個建構活動來累積人力資本。
7.個案公司主要藉著員工擁有的知識與能力、強制的規範與明文規定、內部聚會與社交活動的方式，逐一建構起結構資本。而在建構過程中主要透過「創造」、「儲存」、「擴散」三個建構活動來累積結構資本。
8.個案公司主要藉著員工擁有的知識與能力、與其他企業的合作、從事公益活動、CRM系統的建構、顧客滿意的企業文化、整合行銷推廣的方式，逐一建構起顧客資本。而在建構過程中主要透過「取得」建構活動來累積顧客資本。
四、組織原有智慧資本會對智慧資本的建構產生不同的影響
9.人力資本的建構受組織原有的結構資本之影響最大。
10.結構資本的建構受組織原有的人力資本之影響最大。
11.人力資本與結構資本之間的建構活動互動愈頻繁，愈有利於本身智慧資本的建構與強化。
12.顧客資本建構受組織原有之人力資本與結構資本影響最大。 / With the emergence of knowledge-based economy, knowledge and innovation have replaced the physical assets gradually, and become the main driving factor in business and industry progress. All enterprises have begun to pay attention to intellectual capital management, and the service sector has gradually become the main force of economic development. In Taiwan, The number of chain store headquarters in service industry has exceeded 1400, and Taiwan’s chain-stores industry has become the leading group in Asia. Chain-stores companies mainly depend on their own invisible knowledge and ability to build competitive advantage, create wealth, and become the leading company in industry. Therefore from the perspective of intellectual capital, this study digs deeply into one of the chain restaurants company in Taiwan: the Wang Steak Group, which has made some remarkable achievements in chain restaurant operation, and wish to find some useful clues to help effectively and efficiently build up the chain-stores company’s intellectual capital and competitive strengths.
This research divides intellectual capital into human capital, structural capital, and customer capital, and combines with the four main activities of knowledge management: acquiring, creating, securing and spreading knowledge to study the development and accumulation of intellectual capital deeply.
The conclusions of this research can be summarized as below:
A.The relative weight and composition of each intellectual capital dimension changed along with the development of Wang Steak Group.
1.In the early stage, human capital and customer capital had the biggest relative weights among all three dimensions. In the mid stage, structural capital and human capital became the most important two dimensions. In the last stage of our observation, the distribution of these four dimensions’ relative weights tended to be more balanced.
2.The company’s ability shifted from the experience and relation of individual to the structural capital, which better embedded within organization, and finally extended to the ability of customer capital outside the organization.
3.The composition of human capital, structural capital, and customer capital developed towards a direction more focused on the creation of customer value.
B.The importance of each intellectual capital dimension was different.
4.Human capital was critical to sustain the continuous growth of the company.
5.Human capital and structural capital acted as an important stimulant to the development and accumulation of the company’s intellectual capital.
C.The methods to build up each intellectual capital dimension were different.
6.The company built up their human capital using the methods below: Education and training system, monthly Bonus share system, the corporate culture that encourage innovation and respecting employees, effective staff recruitment system, and hiring high-ranking figure from other company. And the company used “acquiring, creating, securing knowledge” to build up their human capital in the process of building.
7.The company built up their structural capital using the methods below: the knowledge and ability belong to employees, norms and rules, meetings and social activities. And the company used “creating, securing and spreading knowledge” to build up their structural capital in the process of building.
8.The company built up their customer capital using the methods below: the knowledge and ability belong to employees, cooperation with other companies, Construction of the CRM system, the customer-oriented corporate culture, integrated brand communication. And the company used “acquiring knowledge” to build up their customer capital in the process of building.
D.The company’s original intellectual capital affected the development of each intellectual capital dimension differently.
9.The building of human capital was mostly affected by the company’s structural capital. The building of structural capital was mostly affected by the company’s human capital. And the more frequent interaction of human capital and structural capital, the more helpful to human and structural capital itself building.
10.The building of customer capital was mostly affected by the company’s human capital and structural capital.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0095359016 |
| Creators | 林志轅, Lin，Chih Yuan |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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