| dc.contributor.advisor | 王文英 | zh_TW |
| dc.contributor.author (Authors) | 陳思佐 | zh_TW |
| dc.creator (作者) | 陳思佐 | zh_TW |
| dc.date (日期) | 2006 | en_US |
| dc.date.accessioned | 18-Sep-2009 09:06:44 (UTC+8) | - |
| dc.date.available | 18-Sep-2009 09:06:44 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Sep-2009 09:06:44 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0094353033 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34243 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 94353033 | zh_TW |
| dc.description (描述) | 95 | zh_TW |
| dc.description.abstract (摘要) | 人力資本是近年來最熱門的話題之一，倘若企業要能達成原先所設定之策略目標，就必須將與策略相連結的人力資本做一番完整的管理與規劃。然而，人力資本特殊的性質－企業無法完全擁有，一旦其離職，便將所有才華一併帶走－使得企業在培育自身人力資本的立場上產生了矛盾。在無法完全且永遠擁有某項人力資本的情況下，企業便應採行某些管理方式，將其知識與技能予以蓄積於組織之中，以降低其離職所帶來的傷害。然而，管理制度又該透過哪些層面的具體衡量指標，以將管理的成果加以報導，並將之作為管理制度修正之依據？ 本研究採個案研究法，以我國某一資訊電子企業為研究對象，探討其針對策略性人力資本所採行的管理制度，並以問卷發放的方式，獲取何者為其管理制度下所應重視的報導指標。本研究將透過管理與指標兩層面，來探討個案公司蓄積策略性人力資本的成效。 經訪談、彙整資訊並加以分析後，做出下列結論：一、個案公司之策略性人力資本，完全係由其原先所設之策略目標所衍生。二、針對自身之策略性人力資本，個案公司透過任用、訓練、知識管理、留 任、績效評估、薪資獎酬此六項子功能將其加以管理。三、針對管理制度的各項子功能，個案公司亦有掌握具重要性之報導指標，除 了報導管理成果外，亦以之作為制度修正的依據。四、個案公司近幾年不論在財務還是經營績效上均有成長，顯示其在蓄積與充 實策略性人力資本上頗具成效。五、個案公司為蓄積策略性人力資本之知識與技能，在管理制度與報導指標上 雖已臻完善，但仍有部分可改進之處。 | zh_TW |
| dc.description.abstract (摘要) | Human capital is one of the hottest subjects in the recent years. Companies should plan and manage their human capital which is associated with strategies if they want to achieve their strategic goals. However, companies are facing the dilemma of developing their own human capital just because of the unique attribute of human capital: it can’t be held or owned by any company forever and will be taken when employees leave. In such a situation, companies should take actions on management to accumulate their employees’ knowledge and skills inside in order to lower down the loss caused by the leaving of critical employees. However, which aspects of human capital index can companies focus on to report the result of human capital management and to be the basis of improving their human capital management? This study adopts the method of case study research and selects one information company within our country as a sample to probe human capital management. We use questionnaire to collect human capital indexes that should be focus on. This study will probe the result of accumulating strategic human capital from aspects of management and index. Through collection and analysis, this study arrives at the following conclusions:1. The strategic human capital of our sample is completely derived from its strategy.2. Our sample manages its own strategic human capital from the aspects of recruiting, training, knowledge managing, retaining, performance evaluating and rewarding.3. Our sample possesses critical human capital indexes in each aspect to report the result of its human capital management and to be the basis of improvement as well.4. Our sample has showed its growth not only in finance but also in operating performance to prove the achievement of accumulating its strategic human capital.5. Although our sample has nearly perfect systems on management and index of its strategic human capital, there is still something it can do to improve them. | en_US |
| dc.description.tableofcontents | 圖目錄 ii表目錄 iii第一章 緒論 1第一節 研究動機 1第二節 研究目的與問題 1第三節 論文架構與研究流程 2第二章 文獻探討 5第一節 資源基礎理論 5第二節 策略性人力資本 6第三節 人力資本管理及知識管理 11第四節 與人力資本相關之報導指標 23第五節 報導指標之延伸 37第三章 研究設計 42第一節 觀念性架構 42第二節 研究方法 43第三節 研究對象 44第四節 資料蒐集與分析方法 44第五節 問卷設計與定稿 46第四章 策略性人力資本管理制度之個案研究 51第一節 公司概況與組織架構 51第二節 策略性人力資本 56第三節 個案公司之應報導指標 58第四節 個案公司之策略性人力資本管理制度 62第五章 結論與建議 86第一節 研究結論 86第二節 研究建議 87第三節 研究限制 91參考文獻 93附錄 問卷內容 98圖目錄圖1-1 本研究之研究流程 4圖2-1 人力資本之四種任用模式 13圖2-2 知識轉化的四種模式 17圖2-3 知識創造的五個階段 18圖3-1 觀念性架構 42圖4-1 組織系統圖 53圖4-2 個案公司策略性人力資本與策略間之連結 58圖4-3 個案公司研發與製造人力之任用模式 66圖4-4 C系統各階段圖 72圖4-5 個案公司知識轉化模式之分類 74圖5-1 研發製造生產力趨勢圖 87表目錄表2-1 工作中訓練之優缺點 13表2-2 工作外訓練之優缺點 14表2-3 各學者主張之管理制度彙整 21表2-4 Lim amd Dallimore(2004)提出之與本研究相關報導指標 26表2-5 資策會(2001)提出之與本研究相關的報導指標彙整表 26表2-6 王文英(2005)提出之與本研究相關之報導指標彙整表 28表2-7 吳思華等(2000)所提出之與本研究相關的報導指標彙整表 29表2-8 韓志翔(2004)彙整之與本研究相關的重要報導指標彙整表 30表2-9 朱博湧等(2005)所提出之與本研究相關的報導指標彙整表 31表2-10 饒祥浩(2002)所提出之與本研究相關的報導指標彙整表 32表2-11 郭美玲(2004)所提出之與本研究相關的重要報導指標彙整表 33表2-12 依本研究架構所彙整之各子功能相關報導指標 33表2-13 策略性人力資本報導指標調整表 37表3-1 報導指標問卷項目 48表4-1 個案公司2006年產品營運比重 51表4-2 個案公司各主要部門所營業務 54表4-3 各報導項目之平均分數與排序 58表4-4 應報導指標之彙整 61表4-5 人力資源、研發、製造三部門目前對應報導指標之掌握狀況 61表4-6 訓練時數、課堂數以及受訓人次彙整表 68表4-7 C系統各階段之任務與負責部門 72表4-8 個案公司之績效評估內容 77表4-9 個案公司績效評比制度之比較 78表4-10 個案公司現行之獎酬制度 81表4-11 應報導指標之相對應管理制度或作法 82表5-1 研發製造生產力 87 | zh_TW |
| dc.format.extent | 54763 bytes | - |
| dc.format.extent | 94820 bytes | - |
| dc.format.extent | 74103 bytes | - |
| dc.format.extent | 87928 bytes | - |
| dc.format.extent | 112700 bytes | - |
| dc.format.extent | 288008 bytes | - |
| dc.format.extent | 156050 bytes | - |
| dc.format.extent | 275788 bytes | - |
| dc.format.extent | 154403 bytes | - |
| dc.format.extent | 101914 bytes | - |
| dc.format.extent | 127135 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0094353033 | en_US |
| dc.subject (關鍵詞) | 策略性人力資本 | zh_TW |
| dc.subject (關鍵詞) | 人力資本蓄積 | zh_TW |
| dc.subject (關鍵詞) | 人力資本指標 | zh_TW |
| dc.title (題名) | 策略性人力資本管理制度與報導指標之個案研究 | zh_TW |
| dc.type (資料類型) | thesis | en |
| dc.relation.reference (參考文獻) | 一、 中文部份： | zh_TW |
| dc.relation.reference (參考文獻) | 王文英，2005，智慧資本理論、政策與實務推廣四年計畫（第二年度）查核點報 | zh_TW |
| dc.relation.reference (參考文獻) | 告－我國智慧資本報導可行性測試報告，經濟部技術處。 | zh_TW |
| dc.relation.reference (參考文獻) | 天下雜誌，2005，1000大製造業排行榜、製造業最賺錢的50家公司排行榜， | zh_TW |
| dc.relation.reference (參考文獻) | 第322期：212-217。 | zh_TW |
| dc.relation.reference (參考文獻) | 朱博湧、熊杏華、林裕淩與劉子衙，2005，非營利研發機構之智慧資本與績效評 | zh_TW |
| dc.relation.reference (參考文獻) | 估－工研院之實證研究，管理學報，第二十二卷，第3期：277-293。 | zh_TW |
| dc.relation.reference (參考文獻) | 李丁文、歐陽良裕與楊明宗，2000，企業薪資結構與薪資調整相關問題之研究， | zh_TW |
| dc.relation.reference (參考文獻) | 管理與系統，第7期：271-282。 | zh_TW |
| dc.relation.reference (參考文獻) | 李漢雄，2000，人力資源策略管理，台北：智揚文化。 | zh_TW |
| dc.relation.reference (參考文獻) | 李嵩賢，2001，人力資源的訓練與發展，台北：商鼎文化。 | zh_TW |
| dc.relation.reference (參考文獻) | 吳思華，2000，策略九說，台北：臉譜出版。 | zh_TW |
| dc.relation.reference (參考文獻) | 吳思華、賴鈺晶與顏妙如，2000，網際網路智慧資本衡量與發展措施研究，經濟部工業局軟體五年發展計畫。 | zh_TW |
| dc.relation.reference (參考文獻) | 許碧光，1996，百貨業銷售人員薪資決定因素之研究，勞工研究，第122期： | zh_TW |
| dc.relation.reference (參考文獻) | 45-73。 | zh_TW |
| dc.relation.reference (參考文獻) | 陳幸雄，1999，知識型服務業推動知識管理實務研究－以工研院產業經濟與資訊 | zh_TW |
| dc.relation.reference (參考文獻) | 服務中心為例，國立台灣大學資訊管理研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 郭美玲，2004，智慧資本外部報導之研究－以資訊電子及金融服務業為對象，國立政治大學會計研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 黃英中，1993，產業訓練論，台北：三名書局。 | zh_TW |
| dc.relation.reference (參考文獻) | 資策會，2001，我國產業智慧資本先導性個案研究，財團法人資訊工業策進分包 | zh_TW |
| dc.relation.reference (參考文獻) | 學術機構研究計畫期末報告。 | zh_TW |
| dc.relation.reference (參考文獻) | 韓志翔，2004，人力資本的概念與衡量，討論稿，國立政治大學企業管理學系。 | zh_TW |
| dc.relation.reference (參考文獻) | 簡建忠，1994，訓練評鑑，台北：五南圖書出版公司。 | zh_TW |
| dc.relation.reference (參考文獻) | 饒祥浩，2002，從企業、分析師及會計師觀點論資訊電子業智慧資本資訊之揭露，國立政治大學會計研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 二、 西文部份： | zh_TW |
| dc.relation.reference (參考文獻) | Aaker, D. A. 1989. Managing assets and skills: The key to a sustainable competitive advantage. California Management Review (Winter): 91-106. | zh_TW |
| dc.relation.reference (參考文獻) | Barney, J. B. 1986. Strategic factor market: Expectation, luck, and business strategy. Management Science 42: 1231-1241. | zh_TW |
| dc.relation.reference (參考文獻) | Barney, J. B. 1991. Firm resources and sustained competitive strategy. Journal of management 17: 99-129. | zh_TW |
| dc.relation.reference (參考文獻) | Becbet, T. P., and J. W. Walker. 1994. Aligning staffing with business strategy. Human Resource Planning 16(2): 1-16. | zh_TW |
| dc.relation.reference (參考文獻) | Brown, K., H. Schmied, and J. C. Tarondeau. 2002. Success factors in R&D: A | zh_TW |
| dc.relation.reference (參考文獻) | meta-anlysis of the empirical literature and derived implications for design management. Design Management Journal l2(3):72-89. | zh_TW |
| dc.relation.reference (參考文獻) | Burton-Cooper, G. S., and P. Burton-Cooper. 1995. Learning what they need, when | zh_TW |
| dc.relation.reference (參考文獻) | they need it. Bankers Magazine 178(4): 42-45. | zh_TW |
| dc.relation.reference (參考文獻) | Dezin, N. K., and Y. S. Licoln. 1994. Handbook of Qualitative Research. Thousand | zh_TW |
| dc.relation.reference (參考文獻) | Oaks: Sage. | zh_TW |
| dc.relation.reference (參考文獻) | Dzinkowski, R. 2000. The measurement and management of intellectual Capital: An introduction. International Management Accounting Study 78(2): 32-36. | zh_TW |
| dc.relation.reference (參考文獻) | Edvinsson, L., and M. S. Malone. 1997. Intellectual Capital: Realizing Your | zh_TW |
| dc.relation.reference (參考文獻) | Company’s True Value by Finding It’s Hidden Brainpower. New York: Harper Business. | zh_TW |
| dc.relation.reference (參考文獻) | Farris, G. F., and R. Cordero. 2002. Leading your scientists and engineers. Research | zh_TW |
| dc.relation.reference (參考文獻) | Technology management 45:13-26. | zh_TW |
| dc.relation.reference (參考文獻) | French, W. L. 1994. Human Resource Management. Houghton Mifflin. | zh_TW |
| dc.relation.reference (參考文獻) | Gomez-Mejia, L. R., D. B. Balkin, and R. L. Cardy. 1998. Managing Human Resource. New Jersey: Prentice-Hall, Inc. | zh_TW |
| dc.relation.reference (參考文獻) | Grant, R. M. 1991. The resource-based theory of competitive advantage: Implications for strategy formulation. California Management Review (Spring): 114-135. | zh_TW |
| dc.relation.reference (參考文獻) | Greer, C. R. 1995. Strategy and Human Resources: A general Managerial Perspective. New Jersey: Prentice-Hall, Inc. | zh_TW |
| dc.relation.reference (參考文獻) | Grossman, R. J. 2000. Measuring up: Appropriate metrics help HR prove its worth. HR Magazine 45(1): 28-35. | zh_TW |
| dc.relation.reference (參考文獻) | Higginbotham, J. S. 1997. The satisfaction equation. Research & Development Vol:39. | zh_TW |
| dc.relation.reference (參考文獻) | Isaacs, N. 1998. Team structures can complicate reward programs. InfoWorld 20(5):132-133. | zh_TW |
| dc.relation.reference (參考文獻) | Kochanski, J., and G. Ledford. 2001. How to keep me retaining professionals. Research Technology Management 44(3): 31-39. | zh_TW |
| dc.relation.reference (參考文獻) | Lepak, D. P., and S. A. Snell. 1999. The human resource architecture: Toward a theory of human capital allocation and development. Academy of Management Review 24(1): 31-48. | zh_TW |
| dc.relation.reference (參考文獻) | Lim, L. L. K., and P. Dallimore. 2004. Intellectual capital: Management attitudes in | zh_TW |
| dc.relation.reference (參考文獻) | service industries. Journal of Intellectual Capital 5(1): 181-194. | zh_TW |
| dc.relation.reference (參考文獻) | Lucas, R., 1988. On the mechanics of economic development. Journal of Monetary | zh_TW |
| dc.relation.reference (參考文獻) | Economics 22: 3-42. | zh_TW |
| dc.relation.reference (參考文獻) | Lynn, B. E. 2000. Intellectual capital: Unearthing hidden value by managing intellectual assets. Ivey Business Journal 64(3): 48-52. | zh_TW |
| dc.relation.reference (參考文獻) | Mankiw, N.G., D. Romer, and D. N. Weil. 1992. A contribution to the empirics of | zh_TW |
| dc.relation.reference (參考文獻) | growth. Quarterly Journal of Economics 107: 408-437. | zh_TW |
| dc.relation.reference (參考文獻) | Martell, K., and S. J. Caroll. 1995. How strategic is HRM？ Human Resource Management 34(2): 253-267. | zh_TW |
| dc.relation.reference (參考文獻) | Nelson, R., and E. Phelps. 1966. Investment in humans, technological diffusion, and economic growth. American Economic Review, Papers and Proceedings 51: 69-75. | zh_TW |
| dc.relation.reference (參考文獻) | Nonaka, I., and H. Takeuchi. 1995. The Knowledge-Creating Company. Oxford | zh_TW |
| dc.relation.reference (參考文獻) | University Press. | zh_TW |
| dc.relation.reference (參考文獻) | Patton, M. Q. 1990. Qualitative Evaluation and Research Methods. Newbury | zh_TW |
| dc.relation.reference (參考文獻) | Park: Sage. | zh_TW |
| dc.relation.reference (參考文獻) | Petrini, c. M. 1994. OJB: Navigating the choices. Training & Development 48(4): | zh_TW |
| dc.relation.reference (參考文獻) | 19-22. | zh_TW |
| dc.relation.reference (參考文獻) | Romer, P. 1990. Endogenous technological change. Journal of Political Economy 98: | zh_TW |
| dc.relation.reference (參考文獻) | S71-S102. | zh_TW |
| dc.relation.reference (參考文獻) | Rothwell, R.1976. Innovation in textile machinery: Some significant factors in | zh_TW |
| dc.relation.reference (參考文獻) | success and failure. Science Policy Research. Occasional Paper Series 2. | zh_TW |
| dc.relation.reference (參考文獻) | Schuler, R. S. 1987. Personnel/Human Resource Management. New York: West | zh_TW |
| dc.relation.reference (參考文獻) | Publishing Co. | zh_TW |
| dc.relation.reference (參考文獻) | Schuler, R. S. 1992. Strategic human resource management: Linking the people with the strategic needs of the business. Organization Dynamics(Summer): 18-31. | zh_TW |
| dc.relation.reference (參考文獻) | Schultz, T. W. 1960. The formation of human capital by education. Journal of Political Economy 68: 571-583. | zh_TW |
| dc.relation.reference (參考文獻) | Snell, S. A., and J. W. Dean. 1992. Integrated manufacturing and human resource management: A human capital perspective. Academy of Management Journal 35: 467-504. | zh_TW |
| dc.relation.reference (參考文獻) | Stewart, T. A. 2001. The Wealth of Knowledge: Intellectual Capital and the | zh_TW |
| dc.relation.reference (參考文獻) | Twenty-First Century Organization. New York: Currency Books. | zh_TW |
| dc.relation.reference (參考文獻) | Ulrich, D., and D. Lake. 1991. Organizational capability: Creating competitive | zh_TW |
| dc.relation.reference (參考文獻) | advantage. Academy of Management Executive 7(1): 77-92. | zh_TW |
| dc.relation.reference (參考文獻) | van Buren, M. E. 1999. A yardstick for knowledge management. Training and | zh_TW |
| dc.relation.reference (參考文獻) | Development 53(5): 71-78. | zh_TW |
| dc.relation.reference (參考文獻) | Wernerfelt, B. 1984. A resource-based view of the firm. Strategic Management Journal 5: 171-180 | zh_TW |
| dc.relation.reference (參考文獻) | van Wijk, L. 2000. Measuring the effectiveness of a company’s patent assets. Les nouvelles 36 (March): 25-33. | zh_TW |
| dc.relation.reference (參考文獻) | Wright, P. M., and G. C. McMahan. 1992. Alternative theoretical perspectives for strategic human resource management. Journal of Management 18: 295-320. | zh_TW |
| dc.relation.reference (參考文獻) | Yin, R. K. 1989. Case Study Research: Design and Methods. CA: Sage Publications. | zh_TW |
