| dc.contributor | 會計系 | |
| dc.creator (作者) | 王文英 | |
| dc.date (日期) | 2022-02 | |
| dc.date.accessioned | 13-May-2026 16:24:39 (UTC+8) | - |
| dc.date.available | 13-May-2026 16:24:39 (UTC+8) | - |
| dc.date.issued (上傳時間) | 13-May-2026 16:24:39 (UTC+8) | - |
| dc.identifier.uri (URI) | https://ah.lib.nccu.edu.tw/item?item_id=182546 | - |
| dc.description.abstract (摘要) | 現代知識經濟時代下，智慧資本已成為企業競爭力的重要來源，也是驅動產品價值與績效之關鍵。然而智慧資本包含項目繁多，唯有確實掌握重要智慧資本，將有限資源投入於此善加管理，方能有效率地提升企業績效。而產品生命週期極可能是影響重要智慧資本為何之主要因素，當產品處於不同的生命週期階段時，企業所採取的事業策略不同，需重視與加強管理之智慧資本也有所差異。但至目前為止，對產品生命週期之重要智慧資本及其管理進行整合性探討之研究並不多，進一步將事業策略納入考量者更屬少見。本計畫之目的即採取個案研究法，深入探討不同產品生命週期階段之重要智慧資本及其具體管理方式，並研究其與事業策略的關係，以釐清產品生命週期對重要智慧資本之可能影響。擬選取的對象為國內兩家大型會計師事務所，並以其產品分別處於成長期與成熟期（企業永續發展服務與財務報表審計服務）的兩個事業單位為主要研究標的。除了蒐集彙整相關文獻與資料外，並對個案對象相關人員進行實地訪談。同時透過文獻彙整、實地訪談及比較分析的方式，掌握產品生命週期階段所應重視之智慧資本以及其與事業策略的關係，並提出結論與建議，俾補充相關理論及助國內產業界有效管理與提昇競爭力。 | |
| dc.description.abstract (摘要) | In a modern knowledge-based economy, intellectual capital has become not only an important source of firm competitiveness, but also a key driver of product value and performance. However, intellectual capital includes a variety of items. If a firm wants to promote firm performance efficiently, it should know its important intellectual capital items well and invest resources to manage them. Product life cycle is one of the most likely primary factors to decide what intellectual capital items are important. Firms would adopt different business strategies for products in different life cycle stages, and the intellectual capital that the firms should put importance on and accumulate would also be different. But up to now, the studies which have investigated the issues related to important intellectual capital and its management mechanism in different product life cycle stages are very few. The researches that have further considered business strategy are sparser.The purpose of this research project is to deeply explore the important intellectual capital and its management mechanism in different product life cycle stages. Their relationship with business strategy will also be probed. The case study method with two large-scale CPA firms will be adopted. And two business units of each case firm whose products are in growth stage and maturity stage respectively (Sustainable development service and Financial statement audit service) will be selected as main research objects. Besides all the related papers will be surveyed, field interviews with related personnel of the case firms will be implemented. By the ways of literature surveys, field interviews and comparative analyses, important intellectual capital and its relationship with business strategy in different product life cycle stages will be comprehended. The conclusions and suggestions will also be proposed. The research results will be helpful for complementing the related theoretical exploration and helping our domestic firms improve management and promote their competitiveness. | |
| dc.format.extent | 116 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | 科技部, MOST109-2410-H004-010, 109.08-110.07 | |
| dc.subject (關鍵詞) | 智慧資本; 產品生命週期階段; 事業策略; 智慧資本管理; 個案研究法 | |
| dc.subject (關鍵詞) | Intellectual capital; Product life cycle stages; Business strategy; Intellectual capital management; Case study method | |
| dc.title (題名) | 產品生命週期、事業策略與智慧資本之個案研究 | |
| dc.title (題名) | The Case Study of Product Life Cycle, Business Strategy, and Intellectual Capital | |
| dc.type (資料類型) | report | |
