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題名 創價過程的差異與智慧資本間之關聯
作者 陳慶鴻
貢獻者 黃秉德
陳慶鴻
關鍵詞 智慧資本
顧客互動
創新
價值創造
動態行為
日期 2004
上傳時間 18-九月-2009 13:41:38 (UTC+8)
摘要 智慧資本各領域研究於近年皆有快速的增長與延伸，其中議題探討著重於分類、衡量與資本彼此間的動態行為。分類的研究自1997年開始，即有多元的探討，不斷有學者提出新的分類架構，學者間分類概念大致約可分為三大類：人力資本、結構資本與顧客資本，差異多在其中組成元素的解釋範圍、定義或是從屬層級的調整。衡量方面的研究亦相當多元與豐富，許多學者提出衡量的工具或架構，試圖衡量出學者所分類智慧資本類別的存量大小與價值。在資本間動態行為的研究上，涉獵的學者相對較少，因此也提供了本研究發展的空間。
針對過去學者較少探討的動態行為，尤其是資本的流動與影響次序方面，展開相關議題的研究。在過去文獻與暑期實習期間實際對公司觀察的啟發下，發展出三階創價過程，分別對應到三種不同的產品與顧客類型。在此三階創價過程中，智慧資本存在流動次序、智慧資本影響範圍、創新行為等型態上的差異。透過對中國砂輪股份有限公司實際的訪談與觀察，公司裡三種差異鮮明的產品類別，提供了研究所形成三階創價過程差異的驗證。研究中所述及的創價過程並非附加價值的創造過程，而是過程中顧客使用產品後會使得成本降低或是生產效益增加，增加了公司的顧客資本或是其他智慧資本。企業價值包含財務價值與智慧資本，本研究所述創價過程，為智慧資本增加所提升的企業整體價值與顧客產品使用效益兩部分。
本研究在資料的收集與分析中獲致以下六個研究發現：依創價過程的不同，有不同的智慧資本影響深度與幅度；智慧資本的流動隨著資訊的流動而有次序性；智慧資本影響越深，所生效益越大；不同創價過程創新型態與轉化程度不同；人力資本為智慧資本流動中的關鍵影響因素；不同部門型態有資本生成的差異性存在。
參考文獻 中文部分
1. Leif Edvinsson & Michael S. Malone著、林大容譯(1999)，智慧資本，台北：臉譜文化。
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5. 陳美純(2001)，資訊科技投資與智慧資本對企業績效影響之研究，國立中央大學資訊管理學系博士論文。
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網站部分
1. 中國砂輪網頁 http://www.kinik.com
2. 公開資訊觀測站 http://newmops.tse.com.tw
描述 碩士
國立政治大學
企業管理研究所
92355054
93
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0923550541
資料類型 thesis
dc.contributor.advisor 黃秉德zh_TW
dc.contributor.author (作者) 陳慶鴻zh_TW
dc.creator (作者) 陳慶鴻zh_TW
dc.date (日期) 2004en_US
dc.date.accessioned 18-九月-2009 13:41:38 (UTC+8)-
dc.date.available 18-九月-2009 13:41:38 (UTC+8)-
dc.date.issued (上傳時間) 18-九月-2009 13:41:38 (UTC+8)-
dc.identifier (其他 識別碼) G0923550541en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/35060-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 企業管理研究所zh_TW
dc.description (描述) 92355054zh_TW
dc.description (描述) 93zh_TW
dc.description.abstract (摘要) 智慧資本各領域研究於近年皆有快速的增長與延伸，其中議題探討著重於分類、衡量與資本彼此間的動態行為。分類的研究自1997年開始，即有多元的探討，不斷有學者提出新的分類架構，學者間分類概念大致約可分為三大類：人力資本、結構資本與顧客資本，差異多在其中組成元素的解釋範圍、定義或是從屬層級的調整。衡量方面的研究亦相當多元與豐富，許多學者提出衡量的工具或架構，試圖衡量出學者所分類智慧資本類別的存量大小與價值。在資本間動態行為的研究上，涉獵的學者相對較少，因此也提供了本研究發展的空間。
針對過去學者較少探討的動態行為，尤其是資本的流動與影響次序方面，展開相關議題的研究。在過去文獻與暑期實習期間實際對公司觀察的啟發下，發展出三階創價過程，分別對應到三種不同的產品與顧客類型。在此三階創價過程中，智慧資本存在流動次序、智慧資本影響範圍、創新行為等型態上的差異。透過對中國砂輪股份有限公司實際的訪談與觀察，公司裡三種差異鮮明的產品類別，提供了研究所形成三階創價過程差異的驗證。研究中所述及的創價過程並非附加價值的創造過程，而是過程中顧客使用產品後會使得成本降低或是生產效益增加，增加了公司的顧客資本或是其他智慧資本。企業價值包含財務價值與智慧資本，本研究所述創價過程，為智慧資本增加所提升的企業整體價值與顧客產品使用效益兩部分。
本研究在資料的收集與分析中獲致以下六個研究發現：依創價過程的不同，有不同的智慧資本影響深度與幅度；智慧資本的流動隨著資訊的流動而有次序性；智慧資本影響越深，所生效益越大；不同創價過程創新型態與轉化程度不同；人力資本為智慧資本流動中的關鍵影響因素；不同部門型態有資本生成的差異性存在。		zh_TW
dc.description.tableofcontents 第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 研究過程 3
第四節 研究限制 6
第二章 文獻回顧 7
第一節 智慧資本意涵與分類 7
一、 智慧資本的意涵與組成 7
二、 智慧資本的演進觀點 9
(一) 知識管理的觀點 9
(二) 管理會計的觀點 10
(三) 資源基礎理論的觀點 11
三、 智慧資本的分類 12
(一) 人力資本 15
(二) 結構資本 17
(三) 顧客(關係)資本 24
第二節 資本的動態關係 27
一、 智慧資本之間與企業績效的關聯 27
二、 智慧資本互動模型 30
第三章 研究設計 33
第四章 個案分析 39
第一節 個案公司簡介 39
一、 砂輪產業簡介 39
(一) 勞力、資本、技術中度密集之產業 39
(二) 個別市場總值低、區隔小 39
(三) 面臨大陸低價競爭 40
二、 中國砂輪公司與產品簡介 40
(一) 公司簡介 40
(二) 產品介紹 43
(三) 中國砂輪的策略方針 44
第二節 不同創價歷程的互動行為 44
一、 傳統砂輪 44
(一) 生產型態 44
(二) 銷售型態 45
(三) 與顧客的互動與問題回應 45
二、BD砂輪 45
(一) 生產型態 45
(二) 銷售型態 46
(三) 與顧客的互動與問題回應 46
三、 鑽石碟 46
(一) 開發過程 46
(二) 互動型態 51
第五章 研究發現與討論 53
第一節 互動型態分析 53
一、 型態分析 53
(一) 傳統與BD砂輪互動分析 53
(二) 鑽石碟互動分析 55
(三) 不同互動模式比較與分析 56
二、 模式整理 58
(一) 第一階創價過程 58
(二) 第二階創價過程 59
(三) 第三階創價過程 59
(四) 小結 61
第二節 研究發現 63
一、 依創價過程的不同，有不同的智慧資本影響深度與幅度 63
二、 智慧資本的流動隨著資訊的流動而有次序性 64
三、 智慧資本影響越深，所生效益越大 65
四、 不同創價過程創新型態與轉化程度不同 65
五、 人力資本為智慧資本流動中的關鍵影響因素 66
六、 不同部門型態有資本生成的差異性存在 67
第三節 討論 68
一、 命題發展 68
(一) 依創價過程的不同，有不同的智慧資本影響深度與幅度 68
(二) 智慧資本的流動隨著資訊的流動而有次序性 69
(三) 智慧資本影響越深，所生效益越大 69
(四) 不同創價過程創新型態與轉化程度不同 69
(五) 人力資本為智慧資本流動中的關鍵影響因素 70
(六) 不同部門型態有資本生成的差異性存在 70
二、 智慧資本議題延伸 71
(一) 知識管理 71
(二) 可隨創價型態調整企業經營策略 73
第六章 結論與建議 74
第一節 結論 74
第二節 後續研究建議 75
一、 以動態角度分析其他價值活動智慧資本的流動型態 75
二、 比較產業間顧客型態或主要價值活動的差異與分析 75
三、 智慧資本動態下的因果關係與反饋 76
四、 不同控制變因下的智慧資本異同 76
參考文獻 77
中文部分 77
英文部分 77
網站部分 86		zh_TW
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dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0923550541en_US
dc.subject (關鍵詞) 智慧資本zh_TW
dc.subject (關鍵詞) 顧客互動zh_TW
dc.subject (關鍵詞) 創新zh_TW
dc.subject (關鍵詞) 價值創造zh_TW
dc.subject (關鍵詞) 動態行為zh_TW
dc.title (題名) 創價過程的差異與智慧資本間之關聯zh_TW
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 中文部分zh_TW
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