碩士 / 國立臺灣海洋大學 / 航運管理學系 / 94 / Along with knowledge economy time approaching, the enterprise value creation way by the tangible asset management, transformed for the intangible asset management, for could grasp the enterprise to create process and under the result the value situation, thus had the Balanced Scorecard (BSC) and Intellectual Capital (IC) two kind of management system . BSC will be actuates the future achievements the measurement, will make up the financial measurement the insufficiency, will be unifies the enterprise strategy to hope strategy of management tool the scenery; But IC creates the slight increase industry value, is the enterprise brings the competitive advantage, becomes its survival the core competitive ability.
The Intellectual Capital have three kinds: human capital, structure capital and customer capital, separately learning and innovation perspective, internal business perspective and customer perspective with the Balanced Scorecard are similar, also development two kind of management system all has the correlation with the strategy, therefore this research plans to linking Intellectual Capital and balanced scorecard two kind of management system, take the liner shipping industry as the example, does research the performance evaluation.
This research uses the literature induction and discussion with scholar and expert, formulates is suitable performance measures indicators for the liner shipping industry. Based on the Intellectual Capital and Balanced Scorecard is suitable for the liner shipping industry measures indicators.
| Identifer | oai:union.ndltd.org:TW/094NTOU5301044 |
| Date | January 2006 |
| Creators | Han-Yi Chiang, 蔣瀚儀 |
| Contributors | Chin-Feng Liou, 劉金鳳 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 90 |
Page generated in 0.0016 seconds