Publications-Theses

題名 策略性智慧資本內部報導之個案研究
作者 康莊
貢獻者 王文英
康莊
關鍵詞 智慧資本
策略
平衡計分卡
策略性智慧資本
智慧資本內部報導
日期 2006
上傳時間 2010-04-09
摘要 知識經濟時代,因為資訊科技快速的進步與普及,使得知識的分享與交流變得非常的便利與迅速,造成企業競爭的優勢與差異不斷的縮小,極可能在短時間內便因競爭對手的成長,而喪失了競爭優勢。企業面對如此激烈的競爭環境,在資源有限的情況下,如何將企業資源做有效的運用,發揮最大的成效,來達成企業持續獲利與成長的目標,已成為現今組織所面臨的重要管理課題。
所以在知識經濟時代,智慧資本是企業持續保有競爭優勢的關鍵因素。本研究擬以國內一家上櫃的電子公司為研究對象,探討企業如何在資源有限的條件下,藉由內部管理機制的研討,找出企業的核心價值與競爭力-智慧資本,並建立一套「智慧資本的報導與管理機制」,來創造與累積企業所需的「策略性智慧資本」進而修正與制定「企業策略」,以提升策略的品質及提高達成企業策略的可靠度。
本研究採個案研究法,再輔以問卷調查分析,以取得較客觀的資訊。本研究目的,希望運用個案公司現有的核心競爭優勢,來研討及制定個案公司未來的發展策略,並藉由「平衡計分卡」與「智慧資本」的理論與觀念架構,建立個案公司策略性智慧資本的內部報導機制。研究結論如下:
一、可藉由策略形成系統之分析架構,來擬定公司未來發展的策略。
二、可藉由「平衡計分卡」與「智慧資本」的理論架構及問卷的統計分析,來確
認公司為達成未來發展策略所需的策略性智慧資本項目。
三、為使資訊使用者瞭解公司智慧資本報導的內容與策略具有密切的關聯性,報導內容應包含公司未來發策略的主要內容,以有助於公司策略目標的達成。



關鍵字:智慧資本、策略、平衡計分卡、策略性智慧資本、智慧資本內部報導。
In the era of knowledge-based economy, sharing and exchanging knowledge has become extremely convenient and fast due to the progress and popularity of information technology and such situation has continued to shorten the distance of competitive advantages and differences among enterprises. It is very likely that an enterprise will lose its competitive advantage within a very short time because of the growth of its competitors. When enterprises are facing such keen competitive environment with limited resources, how they may utilize those resources effectively and maximize their outcomes in order to achieve the goal of constant profits and growth for the enterprises has become a critical management issue that each organization faces today.
Therefore, intellectual capital is the key factor for enterprises to continuously maintain their competitive advantages in the era of knowledge economy. This study plans to look closely into an over-the-counter electronic company in the country to discuss how an enterprise may locate its core value and competitive power – intellectual capital under the condition of limited resources and through consultation of its internal managerial mechanism to establish a set of “Report on Intellectual Capital and Managerial Mechanism” to create and accumulate what “strategic intellectual capital” an enterprise requires and to further modify and set up its “enterprise strategy” to enhance the quality of the strategy and its reliability of fulfilling the enterprise strategy.
This study adopts case study method and is assisted with questionnaire survey analysis in order to obtain more objective information. The purpose of this study is to bring the case company’s current core competitive advantage into discussion to establish its future development strategy, and through the theory and conceptual framework of “Balance Score Card” and “Intellectual Capital” to construct its internal report mechanism in terms of the strategic intellectual capital. The research conclusion is as follows:
1) A company’s future development strategy may be planned through the analytical framework of the strategy forming system.
2) Through the theoretical framework of “Balance Score Card” and “Intellectual Capital” and the statistical analysis of questionnaire, the items of strategic intellectual capital that a company requires for achieving its future development strategy may be confirmed.
3) In order for information users to understand that there is close relationship between the contents of company’s intellectual capital report and its strategy, the report contents must include major descriptions on company’s future development strategy to help achieve the company’s strategic goal.

Keywords: Intellectual capital, Strategy, Balance Score Card, Strategic intellectual capital, Internal intellectual capital
參考文獻 一、中 文 文 獻
王文英、高婉容,2002,策略與智慧資本管理制度之連結-以一入口網站為
例,會計研究月刊,第204期(11月):74-84。
吳思華,2000,策略九說:策略思考的本質,三版,台北:臉譜出版。
吳思華、賴鈺晶、顏妙如等,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。
吳思華、許牧彥、侯勝宗,2006,智慧資本策略思維,國立政治大學商學院台
灣智慧資本研究中心與財團法人資訊工業策進會資訊市場情報中心編著,智
慧資本管理,第二章:27-48,台北:華泰文化。
吳安妮,2001,找出經營關鍵資訊 創造企業附加價值-專訪台積電資深副總
暨財務長張孝威談ABC,會計研究月刊,第182期(1月):50-58。
吳安妮,2003,以策略為焦點 促效益之提昇-平衡計分卡之精髓、範疇及整
合(上),會計研究月刊,第211期(6月):45-54。
吳安妮,2004,平衡計分卡重點發展方向:與智慧資本相結合,強化策略核心
組織,會計研究月刊,第224期(7月):98-108。
個案公司年報,2006年。
黃秀媛譯,2005,藍海策略:開創無人競爭的市場,初版,台北:天下遠見。(Kim,W.C.,and R.Mauborgne.2005.Blue Ocean Strategy:How to
Create Uncontested Market Space and Make the Competition
Irrelevant.Harvard Bussiness School.)
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會
分包學術機構研究計畫期末報告。
遠擎管理顧問公司譯,2001,策略核心組織:以平衡計分卡有效執行企業策
略,初版,台北:臉譜出版。(Kaplan,R.S.,and
D.P.Norton.2001.The Strategy-focused Organization:How
Balanced Scorecard Companies Thrive in the New Business
Environment. Harvard Bussiness School. )
鄭丁旺、陳明進、王文英,2006,智慧資本之會計處理與揭露報導,國立政治
大學商學院台灣智慧資本研究中心與財團法人資訊工業策進會資訊市場情報
中心編著,智慧資本管理,第十二章:297-323,台北:華泰文化。
二、英 文 文 獻
Barney,J.B.1991.Firm resources and sustained advantages.
Journal of Management 17:99-120.
Barney,J.B.1986.Strategic factor
markets:expectations,luck,and business strategy.
Management Science 32(Oct.):1231-1241.
Grant,R.M.1991.The resource-based theory of competitive
advantage:
Implications for strategy formulation.California
Management Review 33(Spring):114-135.
MERITUM.2001.Guideline for Managing and Reporting on
Intangible(Intellectual Capital Report).
Peteraf,M.A.1993.The cornerstones of competitive
advantage:a resource-based view. Strategic Management
Journal 14(Mar.):179-191.
Porter,M.E.1980.Competitive Strategy:Technique for
Analyzing Insdustries and Competitors. New York:The Free
Press.
Porter,M.E.1991.Toward a dynamic theory of strategy.
Strategic Management Journal 12:95-117.
Slater,F.S.,E.M.Olson,and V.K.Reddy.1997.Strategy-based
performance Measurement. Business Horizons 40
(July/Aug.):37-44.
Treacy,M.,and F.Wiersema.1995.How market leaders keep their
edge.Fortune 131(Feb.):88-93.
Wernerfelt,B.1984.A resource-based view of the
firm.Strategic Management Journal 5:57-91.
Wang,Wen-Ying.2003.The case study of management strategy
and intellectual capital management system.2003
International Forum On Intellectual Capital in
Taiwan.Taipei,National ChengChi University.1-19.
描述 碩士
國立政治大學
經營管理碩士學程(EMBA)
93932314
95
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0093932314
資料類型 thesis
dc.contributor.advisor 王文英zh_TW
dc.contributor.author (Authors) 康莊zh_TW
dc.creator (作者) 康莊zh_TW
dc.date (日期) 2006en_US
dc.date.accessioned 2010-04-09-
dc.date.available 2010-04-09-
dc.date.issued (上傳時間) 2010-04-09-
dc.identifier (Other Identifiers) G0093932314en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/38458-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 經營管理碩士學程(EMBA)zh_TW
dc.description (描述) 93932314zh_TW
dc.description (描述) 95zh_TW
dc.description.abstract (摘要) 知識經濟時代,因為資訊科技快速的進步與普及,使得知識的分享與交流變得非常的便利與迅速,造成企業競爭的優勢與差異不斷的縮小,極可能在短時間內便因競爭對手的成長,而喪失了競爭優勢。企業面對如此激烈的競爭環境,在資源有限的情況下,如何將企業資源做有效的運用,發揮最大的成效,來達成企業持續獲利與成長的目標,已成為現今組織所面臨的重要管理課題。
所以在知識經濟時代,智慧資本是企業持續保有競爭優勢的關鍵因素。本研究擬以國內一家上櫃的電子公司為研究對象,探討企業如何在資源有限的條件下,藉由內部管理機制的研討,找出企業的核心價值與競爭力-智慧資本,並建立一套「智慧資本的報導與管理機制」,來創造與累積企業所需的「策略性智慧資本」進而修正與制定「企業策略」,以提升策略的品質及提高達成企業策略的可靠度。
本研究採個案研究法,再輔以問卷調查分析,以取得較客觀的資訊。本研究目的,希望運用個案公司現有的核心競爭優勢,來研討及制定個案公司未來的發展策略,並藉由「平衡計分卡」與「智慧資本」的理論與觀念架構,建立個案公司策略性智慧資本的內部報導機制。研究結論如下:
一、可藉由策略形成系統之分析架構,來擬定公司未來發展的策略。
二、可藉由「平衡計分卡」與「智慧資本」的理論架構及問卷的統計分析,來確
認公司為達成未來發展策略所需的策略性智慧資本項目。
三、為使資訊使用者瞭解公司智慧資本報導的內容與策略具有密切的關聯性,報導內容應包含公司未來發策略的主要內容,以有助於公司策略目標的達成。



關鍵字:智慧資本、策略、平衡計分卡、策略性智慧資本、智慧資本內部報導。
zh_TW
dc.description.abstract (摘要) In the era of knowledge-based economy, sharing and exchanging knowledge has become extremely convenient and fast due to the progress and popularity of information technology and such situation has continued to shorten the distance of competitive advantages and differences among enterprises. It is very likely that an enterprise will lose its competitive advantage within a very short time because of the growth of its competitors. When enterprises are facing such keen competitive environment with limited resources, how they may utilize those resources effectively and maximize their outcomes in order to achieve the goal of constant profits and growth for the enterprises has become a critical management issue that each organization faces today.
Therefore, intellectual capital is the key factor for enterprises to continuously maintain their competitive advantages in the era of knowledge economy. This study plans to look closely into an over-the-counter electronic company in the country to discuss how an enterprise may locate its core value and competitive power – intellectual capital under the condition of limited resources and through consultation of its internal managerial mechanism to establish a set of “Report on Intellectual Capital and Managerial Mechanism” to create and accumulate what “strategic intellectual capital” an enterprise requires and to further modify and set up its “enterprise strategy” to enhance the quality of the strategy and its reliability of fulfilling the enterprise strategy.
This study adopts case study method and is assisted with questionnaire survey analysis in order to obtain more objective information. The purpose of this study is to bring the case company’s current core competitive advantage into discussion to establish its future development strategy, and through the theory and conceptual framework of “Balance Score Card” and “Intellectual Capital” to construct its internal report mechanism in terms of the strategic intellectual capital. The research conclusion is as follows:
1) A company’s future development strategy may be planned through the analytical framework of the strategy forming system.
2) Through the theoretical framework of “Balance Score Card” and “Intellectual Capital” and the statistical analysis of questionnaire, the items of strategic intellectual capital that a company requires for achieving its future development strategy may be confirmed.
3) In order for information users to understand that there is close relationship between the contents of company’s intellectual capital report and its strategy, the report contents must include major descriptions on company’s future development strategy to help achieve the company’s strategic goal.

Keywords: Intellectual capital, Strategy, Balance Score Card, Strategic intellectual capital, Internal intellectual capital
en_US
dc.description.tableofcontents 目 錄 ……………………………………………………………………Ⅰ
圖 目 錄 ……………………………………………………………………Ⅱ
表 目 錄 ……………………………………………………………………Ⅲ
第一章 緒 論 …………………………………………………………1
第一節 研究背景與動機 ……………………………………1
第二節 研究目的與問 ………………………………………2
第三節 論文架構與研究流程…………………………………3
第二章 文獻探討 …………………………………………………………6
第一節 資源基礎論相關文獻之探討…………………………6
第二節 策略形成與策略類型相關文獻之探討………………12
第三節 平衡計分卡相關文獻之探討 ………………………15
第四節 智慧資本分類衡量與報導管理相關文獻之探討……20
第三章 研究設計 …………………………………………………………27
第一節 觀念性架構……………………………………………27
第二節 研究方法………………………………………………28
第三節 研究對象………………………………………………29
第四節 資料蒐集與分析方法……………………………………30
第四章個案公司概況及其策略 ……………………………………………32
第一節 個案公司所屬產業概況…………………………………32
第二節 個案公司簡介及未來發展策略…………………………44
第五章 策略性智慧資本內部報導內容之探討及設計……………………55
第一節 以平衡計分卡之觀念架構引導策略性智慧資本形成 …55
第二節 問卷發放與回收結果分析 ………………………65
第三節   策略性智慧資本內部報導內容之設計 ………………82
第六章 研究結論與建議……………………………………………………94
第一節 研究結論…………………………………………………………94
第二節 研究建議…………………………………………………………96
第三節 研究貢獻…………………………………………………………97
第四節 研究限制…………………………………………………………98
參考文獻 ………………………………………………………………………99
附錄 問卷內容 …………………………………………………………………102
圖 目 錄
圖1-1本研究之研究流程 ……………………………………………………5
圖2-1 資源為利潤的基礎………………………………………………………7
圖2-2資源基礎取向的策略分析架構 …………………………………………8
圖2-3以資源為基礎的策略分析架構 …………………………………………9
圖2-4三種一般性競爭策略……………………………………………………13
圖2-5以平衡計分卡來澄清策略………………………………………………15
圖2-6 界訂策略與平衡計分卡四大構面的因果關係 ………………………16
圖2-7 平衡計分卡之要素及系統圖 …………………………………………18
圖2-8平衡計分卡引導智慧資本之形成圖……………………………………19
圖2-9策略性目標影響策略性智慧資本形成圖………………………………20
圖2-10智慧資本分類及架構圖 ………………………………………………21
圖2-11策略、策略性智慧資本及管理制度之關係 …………………………26
圖3-1本研究之觀念性架構……………………………………………………27
圖3-2 問卷設計及執行流程…………………………………………………29
圖 4-1 全球筆記型電腦市場規模……………………………………………33
圖4-2台灣NB產業價值鏈 ……………………………………………………33
圖4-3個人電腦產業之上、中、下、游結構圖………………………………36
圖4-4全球NB市場規模 ………………………………………………………37
圖4-5大中華地區NB出貨量預估 ……………………………………………38
圖4-6 NB產品功能及應用推估………………………………………………39
圖4-7 2005~2010年全球手機出貨量預估圖 ……………………………40
圖4-8 2000~2007年全球DSC市場規模預…………………………………42
圖4-9個案公司組織架構………………………………………………………45
圖4-10 本個案研究之研究架構………………………………………………49
圖4-11個案公司之五力分析 …………………………………………………51
圖5-1個案公司的策略地圖……………………………………………………58



表 目 錄
表2-1 核心資源的特性 ………………………………………………………11
表2-2 紅海策略與藍海策略的差異比較 ……………………………………14
表2-3 平衡計分卡之具體內容表 ……………………………………………17
表2-4 智慧資本衡量層級架構 ………………………………………………22
表4-1 2004~2005全球面板出貨量 ………………………………………34
表4-2 手機、PDA及數位相機全球市出貨量統計…………………………34
表4-3 個案公司集團NB用樞紐出貨數量佔全球NB市場之比率……………43
表4-4個案公司各主要部門之業務……………………………………………45
表4-5 個案公司主要產品類別、用途及功能………………………………46
表4-6 個案公司產品營業比重 ………………………………………………46
表4-7個案公司最近五年度投入之研發費用…………………………………47
表4-8個案公司SWOT分析………………………………………………………52
表5-1 個案公司的策略性議題 ………………………………………………56
表5-2 個案公司平衡計分卡與智慧資本的關係 ……………………………57
表5-3 初步擬定個案公司可能之策略性衡量指…………………………….59
表5-4智慧資本問卷項目刪除及修正前後比較表……………………………65
表5-5刪除項目性質分類及原因說明表………………………………………71
表5-6策略性智慧資本問卷項目內容…………………………………………72
表5-7問卷回收份數之單位別及職位別統計表………………………………76
表5-8問卷第二部份結果彙總表………………………………………………76
表5-9問卷第三部份結果彙總表………………………………………………77
表5-10 策略性智慧資本報導項目彙整表 …………………………………84
表5-11 個案公司策略性智慧資本內部報導內容彙整表……………………89
zh_TW
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dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0093932314en_US
dc.subject (關鍵詞) 智慧資本zh_TW
dc.subject (關鍵詞) 策略zh_TW
dc.subject (關鍵詞) 平衡計分卡zh_TW
dc.subject (關鍵詞) 策略性智慧資本zh_TW
dc.subject (關鍵詞) 智慧資本內部報導zh_TW
dc.title (題名) 策略性智慧資本內部報導之個案研究zh_TW
dc.type (資料類型) thesisen
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