| dc.contributor.advisor | 王文英 | zh_TW |
| dc.contributor.author (Authors) | 劉致圓 | zh_TW |
| dc.creator (作者) | 劉致圓 | zh_TW |
| dc.date (日期) | 2009 | en_US |
| dc.date.accessioned | 8-Dec-2010 01:53:09 (UTC+8) | - |
| dc.date.available | 8-Dec-2010 01:53:09 (UTC+8) | - |
| dc.date.issued (上傳時間) | 8-Dec-2010 01:53:09 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0097353042 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/48918 | - |
| 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) | 97353042 | zh_TW |
| dc.description (描述) | 98 | zh_TW |
| dc.description.abstract (摘要) | 本研究係透過實地訪談並搭配以往文獻進行歸納，藉由瞭解企業進行多角化之動機、所採行之策略類型以及所搭配之進入方式，進而探討多角化經營如何影響智慧資本之蓄積及具體管理制度為何，以期對多角化營運之企業在資源之掌握與管理上作一參考。本研究係依據個案分析之結果，提出以下三項結論以回應研究問題，同時根據研究發現陳述相關建議，最後提出研究限制與未來研究之方向。一、多角化動機會影響策略類型之選擇，且會搭配適合之多角化進入方式。二、採取不同之多角化策略及進入方式，所重視之智慧資本項目不盡相同；而無論採取何種策略及其進入方式，所共同重視之項目為人力資本之「員工專業技能」、「向心力」，流程資本之「營運流程」、「創新流程」與「組織彈性」，創新資本之「創新投入」，關係資本之「策略夥伴」，共計七項。三、針對不同的多角化策略及其進入方式下所重視之智慧資本，企業應採取適當之管理制度予以蓄積與維護，使其得以有效發揮效益。 | zh_TW |
| dc.description.abstract (摘要) | This research is primary to provide some references on resource control and management for enterprises which are diverdified or will diversify. By realizing the motivation, types of strategy, and the matching modes of entry for diversification by field interviews and based on previous literature, the study discusses how diversification affects the accumulation and pratical management system of intellectual capital. According to the result of case analysis, the research claims three conclusions in response to the research questions. meanwhile, we also propose some relevant suggestions, and state research limitation and direction in future.1.The motivations would affect the types of strategy for diversification, and enterprises will choose appropriate modes of entry.2.Within different diversification strategies and matching modes of entry, the emphasized intellectual capital items will be different. This study finds no matter what strategic types and modes of entry adopted, the common emphasized intellectual capital items include employees’ professional competence and centripetal force in human capital, operating process, innovative process, and organizational elasticity in process capital, innovative input in innovation capital, and strategic partnership in relational capital.3.For different diversification strategies and the matching modes of entry, all enterprises should adopt appropriate management system to accumulate and maintain the important intellectual capitals, so that they could achieve remarkable success. | en_US |
| dc.description.tableofcontents | 第一章 緒論 1第一節 研究背景與動機 1第二節 研究目的與問題 3第三節 論文架構與研究流程 4第二章 文獻探討 6第一節 多角化經營之相關文獻 6第二節 智慧資本之相關文獻 20第三節 多角化策略與智慧資本各要素之相關文獻 38第三章 研究設計 47第一節 觀念性架構 47第二節 研究方法 48第三節 研究對象及資料蒐集 49第四章 個案分析 51第一節 公司概況與組織架構 51第二節 公司整體策略之佈局 56第三節 案例分析－水平多角化 58第四節 案例分析－垂直多角化 75第五節 兩案例之比較分析 89第五章 結論與建議 95第一節 研究結論 95第二節 研究建議 98第三節 研究限制 100參考文獻 101附錄－訪談大綱 108圖目錄圖1- 1 本研究之研究流程 5圖2- 1 Wrigley (1970)之多角化策略分類 10圖2- 2 多角化進入模式之情境分析 19圖2- 3 智慧資本分類及架構圖 22圖3- 1 本研究之觀念性架構 47圖4- 1 個案公司組織架構圖 53圖4- 2 技術與市場熟悉度矩陣 61圖4- 3 數位消費性產品事業群之架構簡圖 66表目錄表 2- 1 Bedeian and Glueck (1983)的多角化策略分類 12表 2- 2 多角化策略之類型彙總 13表 2- 3 採取多角化策略之動機彙整 16表 2- 4 智慧資本分類之文獻彙整 23表 2- 5 人力資本之項目、衡量指標及相關管理方式 28表 2- 6 流程資本之項目、衡量指標及相關管理方式 31表 2- 7 創新資本之項目、衡量指標及相關管理方式 34表 2- 8 關係資本之項目、衡量指標及相關管理方式 37表 4- 1 個案公司近五年銷售額 52表 4- 2 個案公司主要部門所營業務 54表 4- 3 水平多角化案例所重視之智慧資本項目及管理制度彙總 73表 4- 4 B公司營運業務比重 85表 4- 5 垂直多角化案例所重視之智慧資本項目及管理制度彙總 87表 4- 6 兩案例所重視智慧資本項目之比較 89表 5- 1 兩案例共同重視之智慧資本項目 96表 5- 2 水平多角化案例額外重視之智慧資本項目 96 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0097353042 | en_US |
| dc.subject (關鍵詞) | 多角化動機 | zh_TW |
| dc.subject (關鍵詞) | 水平多角化 | zh_TW |
| dc.subject (關鍵詞) | 垂直多角化 | zh_TW |
| dc.subject (關鍵詞) | 多角化進入方式 | zh_TW |
| dc.subject (關鍵詞) | 智慧資本 | zh_TW |
| dc.subject (關鍵詞) | diversification motive | en_US |
| dc.subject (關鍵詞) | horizontal diversification | en_US |
| dc.subject (關鍵詞) | vertical diversification | en_US |
| dc.subject (關鍵詞) | diversification mode of entry | en_US |
| dc.subject (關鍵詞) | intellectual capital | en_US |
| dc.title (題名) | 多角化經營與智慧資本關係之個案研究 | zh_TW |
| dc.title (題名) | A case study of the relationship between diversification and intellectual capitala case study of the relationship between diversification and intellectual capital | en_US |
| dc.type (資料類型) | thesis | en |
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