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題名 代工與自有品牌下策略性智慧資本之個案研究
A case study of the strategic intellectual capital between ODM and OBM作者 楊淳惠 貢獻者 王文英
楊淳惠關鍵詞 策略
自有品牌
代工
智慧資本
策略性智慧資本
智慧資本管理制度日期 2011 上傳時間 30-Oct-2012 11:43:21 (UTC+8) 摘要 在知識經濟時代下，企業競爭優勢之來源不單單是有形資產，而是企業內部的制度、人力資源、創新等無形資產，即為智慧資本，因此外部資訊使用者所關心的不再只是企業所擁有的有形資產，更包括企業所擁有的智慧資本。但是，企業應該有一個明確的目標、策略，才能讓企業能夠因應環境，確保其在市場上之地位。除此之外，企業還必須要有一套完善的管理制度來加以管理，讓企業能夠有效率地創造與累積公司所需之策略性智慧資本。本研究採個案研究法，再輔以問卷分析加以支持。以我國兩資訊電子產業為研究對象，探討在代工與自有品牌模式下企業所重視之策略性智慧資本及其相關管理制度為何，以及有何異同，經整理分析，做出以下三結論： 一、在代工或自有品牌不同的經營模式下，其所重視之策略性智慧資本有其相同與相異之處。二、不論是代工或自有品牌模式下，所重視之策略性智慧資本皆與其公司策略有密切之關連。三、採取不同策略之兩個案公司，由於所欲累積之策略性智慧資本各有異同，因此所採取的管理制度有相同處亦有不同處。
Intellectual capital — the internal system, human resources, innovation and intangible assets — is the new source of competitive advantage in the information age. The source of corporate competitive advantage is no longer the tangible assets of companies.However, enterprises should have clear objects and strategies to response the environment to ensure its position in the market. I addition, enterprise also should have a management system to create and accumulate strategic intellectual capitals which required.This study adopts case study method and is assisted with questionnaire survey analysis in order to obtain more objective information. This study takes two technology enterprise as the object company to discuss what is the strategic intellectual capitals and their management system and what difference between them in the mode of OEM and OBM. 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. In the mode of OEM and OBM, the enterprise focus on some same and difference intellectual capitals. 2. In the mode of OEM and OBM, the strategic intellectual capitals are closely related with their strategy.3. The two companies take different strategies so the management system also different.參考文獻 一、中文部分中華民國自創品牌協會，1989，中華民國自創品牌協會簡介，台北。王文英、李佳玲，2008，我國資訊電子業之企業重要智慧資本：外部資訊使用者與內部人士之觀點，當代會計，第9卷第1期：33-68。王文英、張清福，2004，智慧資本影響績效模式之探討：我國半導體業之實證研究，會計評論，第39期：89-117。王曉雯、王泰昌、吳明政，2008，企業經營模式與研發活動績效，管理學報，25卷2期：173-193。台灣智慧資本研究中心與資策會，2006，智慧資本管理，台北：華泰文化事業。朱博湧，1999，策略外包的決策意涵，遠見雜誌，第162期：170-171。吳思華、賴鈺晶、顏如妙，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。李吉仁，1996，國際分工與廠商策略選擇/ODM的策略架構，第五屆產業管理研討會/台灣產業之創新與國際化。沈偉強，2008，代工製造轉型兼營自有品牌行銷模式在顧客關係管理的差異：高科技產業的實證，銘傳大學資訊管理學系碩士在職專班碩士論文。林亭汝、謝光偉、游雅雯，2007，以品牌權益觀點探討B2B品牌經營之關鍵成功要素，亞太經濟管理評論，第11卷第1期：87-117。林卿雯，2001，台灣資訊業廠商自創國際品牌績效之因素探討，國立政治大學企業管理研究所碩士論文林淑瓊，2004，企業研發管理實務對創新績效影響之研究，國立政治大學資訊管理研究所博士論文。 林銘松，1996，台灣自創品牌廠商國際行銷通路選擇之研究—以資訊電子業為例，交通大學科技管理研究所碩士論文。施振榮，1989，全球品牌大戰略，天下遠見出版股份有限公司。洪順慶，2006，台灣品牌競爭力，台北：天下雜誌。洪廣朋、李文瑞、翁宗志，2002，廠商間長期合作關係模式之研究－台灣資訊電子代工廠商之實證，管理學報，第19卷第5期：781-810。胡若堯，1994，自創品牌關鍵成功要素之研究，國立台灣大學商學研究所碩士論文。張秀屏，2000，自創品牌策略、策略性資源類型對品牌權益績效關係之研究-國際化企業策略聯盟之實證，中原大學企業管理學系碩士論文。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，國立中央大學人力資源管理研究所博士論文。陳重任，1997，台灣企業邁入自有品牌之企業策略與設計參與研究，國立成功大學工業設計所碩士論文。陳振祥，1997，ODM策略之理論架構與實證，國立台灣大學研究所碩士論文。黃延聰，2006，代工聯盟中產品開發能力之提昇：知識管理過程觀點，中山管理評論，第14卷第4期：881-914，2006。黃延聰、陳頌德，2010， 國外市場品牌行銷策略與績效：臺灣製造業之實證研究，顧客滿意學刊，6卷2期：167 -202。黃蕙娟，1990，台灣企業國際上自創品牌策略之研究，國立政治大學企業管理研究所碩士論文。葉俶禎，2006，人力資源投資、人力資本與組織績效之研究，國立中山大學人力資源管理研究所博士論文。資策會，2001，我國資訊產業智慧資本現況與未來發展趨勢，財團法人資訊工業策進會專題研究報告。劉彤雯，2006，網路通訊設備產業以自有品牌創業個案研究－以普萊德科技股份有限公司為例，國立臺灣大學商學研究所碩士論文。劉欣靜，1997，台灣廠商自創品牌之決策過程—以交易成本理論為分析架構， 國立政治大學國際貿易學研究所碩士論文。劉靜渡，2005，台灣高科技廠商營運模式與競爭優勢之研究—以新竹科學工業園區廠商為例，國立交通大學管理科學系所碩士論文。樓永堅、張愛華、楊朝旭、魏聖忠、吳祉芸，2006，顧客資本，國立政治大學商學院台灣智慧資本研究中心，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：91-120，台北：華泰。蔡裕源，2004， 商台灣資訊電子廠商代工策略之研究—動態能力與虛擬整合觀點，管科技季刊第5卷第4期：477-498。鄭丁旺、王文英、張清福， 2007,，我國企業應報導智慧資本項目之調查研究，會計研究月刊，第259期(6月)：106-121。鄭蕙玲，2008，代工及品牌策略與經營績效之研究-以台灣網路設備產業為例，國立台灣大學社會科學院經濟學系碩士論文。黎堅，1989，自創品牌的檢討，台灣經濟研究月刊，12卷2期：19-25。賴大衛，1991，我國自創品牌廠商實例研究報告，外貿協會市場調查報告。瞿宛文，2006，台灣後起者能藉自創品牌升級嗎，台灣社會研究季刊，第63期：1-52。二、英文部分Aaker, D. 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國立政治大學
會計研究所
99353035
100資料來源 http://thesis.lib.nccu.edu.tw/record/#G0099353035 資料類型 thesis dc.contributor.advisor 王文英 zh_TW dc.contributor.author (Authors) 楊淳惠 zh_TW dc.creator (作者) 楊淳惠 zh_TW dc.date (日期) 2011 en_US dc.date.accessioned 30-Oct-2012 11:43:21 (UTC+8) - dc.date.available 30-Oct-2012 11:43:21 (UTC+8) - dc.date.issued (上傳時間) 30-Oct-2012 11:43:21 (UTC+8) - dc.identifier (Other Identifiers) G0099353035 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/54756 - 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) 99353035 zh_TW dc.description (描述) 100 zh_TW dc.description.abstract (摘要) 在知識經濟時代下，企業競爭優勢之來源不單單是有形資產，而是企業內部的制度、人力資源、創新等無形資產，即為智慧資本，因此外部資訊使用者所關心的不再只是企業所擁有的有形資產，更包括企業所擁有的智慧資本。但是，企業應該有一個明確的目標、策略，才能讓企業能夠因應環境，確保其在市場上之地位。除此之外，企業還必須要有一套完善的管理制度來加以管理，讓企業能夠有效率地創造與累積公司所需之策略性智慧資本。本研究採個案研究法，再輔以問卷分析加以支持。以我國兩資訊電子產業為研究對象，探討在代工與自有品牌模式下企業所重視之策略性智慧資本及其相關管理制度為何，以及有何異同，經整理分析，做出以下三結論： 一、在代工或自有品牌不同的經營模式下，其所重視之策略性智慧資本有其相同與相異之處。二、不論是代工或自有品牌模式下，所重視之策略性智慧資本皆與其公司策略有密切之關連。三、採取不同策略之兩個案公司，由於所欲累積之策略性智慧資本各有異同，因此所採取的管理制度有相同處亦有不同處。 zh_TW dc.description.abstract (摘要) Intellectual capital — the internal system, human resources, innovation and intangible assets — is the new source of competitive advantage in the information age. The source of corporate competitive advantage is no longer the tangible assets of companies.However, enterprises should have clear objects and strategies to response the environment to ensure its position in the market. I addition, enterprise also should have a management system to create and accumulate strategic intellectual capitals which required.This study adopts case study method and is assisted with questionnaire survey analysis in order to obtain more objective information. This study takes two technology enterprise as the object company to discuss what is the strategic intellectual capitals and their management system and what difference between them in the mode of OEM and OBM. 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. In the mode of OEM and OBM, the enterprise focus on some same and difference intellectual capitals. 2. In the mode of OEM and OBM, the strategic intellectual capitals are closely related with their strategy.3. The two companies take different strategies so the management system also different. en_US dc.description.tableofcontents 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 研究目的與問題 3第三節 論文架構與研究流程 5第二章 文獻探討 7第一節 代工與品牌相關之文獻 7第二節 智慧資本相關之文獻 13第三節 代工和品牌與智慧資本關係之文獻 26第四節 問卷初稿之擬定 35第三章 研究設計 44第一節 觀念性架構 44第二節 研究方法 45第三節 研究對象 46第四節 資料蒐集與分析方法 47第四章 個案公司概況與問卷定稿 49第一節 個案公司概況介紹 49第二節 問卷定稿 57第五章 個案分析 64第一節 A公司個案分析 64第二節 B公司個案分析 90第三節 兩個案公司之策略性智慧資本比較分析 119第六章 結論與建議 125第一節 研究結論 125第二節 研究建議 127第三節 研究限制 128參考文獻 129 zh_TW dc.language.iso en_US - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0099353035 en_US dc.subject (關鍵詞) 策略 zh_TW dc.subject (關鍵詞) 自有品牌 zh_TW dc.subject (關鍵詞) 代工 zh_TW dc.subject (關鍵詞) 智慧資本 zh_TW dc.subject (關鍵詞) 策略性智慧資本 zh_TW dc.subject (關鍵詞) 智慧資本管理制度 zh_TW dc.title (題名) 代工與自有品牌下策略性智慧資本之個案研究 zh_TW dc.title (題名) A case study of the strategic intellectual capital between ODM and OBM en_US dc.type (資料類型) thesis en dc.relation.reference (參考文獻) 一、中文部分中華民國自創品牌協會，1989，中華民國自創品牌協會簡介，台北。王文英、李佳玲，2008，我國資訊電子業之企業重要智慧資本：外部資訊使用者與內部人士之觀點，當代會計，第9卷第1期：33-68。王文英、張清福，2004，智慧資本影響績效模式之探討：我國半導體業之實證研究，會計評論，第39期：89-117。王曉雯、王泰昌、吳明政，2008，企業經營模式與研發活動績效，管理學報，25卷2期：173-193。台灣智慧資本研究中心與資策會，2006，智慧資本管理，台北：華泰文化事業。朱博湧，1999，策略外包的決策意涵，遠見雜誌，第162期：170-171。吳思華、賴鈺晶、顏如妙，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。李吉仁，1996，國際分工與廠商策略選擇/ODM的策略架構，第五屆產業管理研討會/台灣產業之創新與國際化。沈偉強，2008，代工製造轉型兼營自有品牌行銷模式在顧客關係管理的差異：高科技產業的實證，銘傳大學資訊管理學系碩士在職專班碩士論文。林亭汝、謝光偉、游雅雯，2007，以品牌權益觀點探討B2B品牌經營之關鍵成功要素，亞太經濟管理評論，第11卷第1期：87-117。林卿雯，2001，台灣資訊業廠商自創國際品牌績效之因素探討，國立政治大學企業管理研究所碩士論文林淑瓊，2004，企業研發管理實務對創新績效影響之研究，國立政治大學資訊管理研究所博士論文。 林銘松，1996，台灣自創品牌廠商國際行銷通路選擇之研究—以資訊電子業為例，交通大學科技管理研究所碩士論文。施振榮，1989，全球品牌大戰略，天下遠見出版股份有限公司。洪順慶，2006，台灣品牌競爭力，台北：天下雜誌。洪廣朋、李文瑞、翁宗志，2002，廠商間長期合作關係模式之研究－台灣資訊電子代工廠商之實證，管理學報，第19卷第5期：781-810。胡若堯，1994，自創品牌關鍵成功要素之研究，國立台灣大學商學研究所碩士論文。張秀屏，2000，自創品牌策略、策略性資源類型對品牌權益績效關係之研究-國際化企業策略聯盟之實證，中原大學企業管理學系碩士論文。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，國立中央大學人力資源管理研究所博士論文。陳重任，1997，台灣企業邁入自有品牌之企業策略與設計參與研究，國立成功大學工業設計所碩士論文。陳振祥，1997，ODM策略之理論架構與實證，國立台灣大學研究所碩士論文。黃延聰，2006，代工聯盟中產品開發能力之提昇：知識管理過程觀點，中山管理評論，第14卷第4期：881-914，2006。黃延聰、陳頌德，2010， 國外市場品牌行銷策略與績效：臺灣製造業之實證研究，顧客滿意學刊，6卷2期：167 -202。黃蕙娟，1990，台灣企業國際上自創品牌策略之研究，國立政治大學企業管理研究所碩士論文。葉俶禎，2006，人力資源投資、人力資本與組織績效之研究，國立中山大學人力資源管理研究所博士論文。資策會，2001，我國資訊產業智慧資本現況與未來發展趨勢，財團法人資訊工業策進會專題研究報告。劉彤雯，2006，網路通訊設備產業以自有品牌創業個案研究－以普萊德科技股份有限公司為例，國立臺灣大學商學研究所碩士論文。劉欣靜，1997，台灣廠商自創品牌之決策過程—以交易成本理論為分析架構， 國立政治大學國際貿易學研究所碩士論文。劉靜渡，2005，台灣高科技廠商營運模式與競爭優勢之研究—以新竹科學工業園區廠商為例，國立交通大學管理科學系所碩士論文。樓永堅、張愛華、楊朝旭、魏聖忠、吳祉芸，2006，顧客資本，國立政治大學商學院台灣智慧資本研究中心，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：91-120，台北：華泰。蔡裕源，2004， 商台灣資訊電子廠商代工策略之研究—動態能力與虛擬整合觀點，管科技季刊第5卷第4期：477-498。鄭丁旺、王文英、張清福， 2007,，我國企業應報導智慧資本項目之調查研究，會計研究月刊，第259期(6月)：106-121。鄭蕙玲，2008，代工及品牌策略與經營績效之研究-以台灣網路設備產業為例，國立台灣大學社會科學院經濟學系碩士論文。黎堅，1989，自創品牌的檢討，台灣經濟研究月刊，12卷2期：19-25。賴大衛，1991，我國自創品牌廠商實例研究報告，外貿協會市場調查報告。瞿宛文，2006，台灣後起者能藉自創品牌升級嗎，台灣社會研究季刊，第63期：1-52。二、英文部分Aaker, D. 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