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題名 策略性人力資本之衡量與價值之創造-以智慧型手機製造業為例
The Measurement of Strategic Human Capital and Value Creation－A case study of Smartphone Manufacturer作者 成昀達
Cheng, Yun Ta貢獻者 吳安妮
Wu, Anne
成昀達
Cheng, Yun Ta關鍵詞 策略性人力資本
顧客資本
創新資本
Strategic human capital
Customer capital
Innovation capital日期 2010 上傳時間 2-Jan-2013 13:21:30 (UTC+8) 摘要 人力資本的衡量，為智慧資本領域中相當重要的一環。但過往的研究與討論，卻都陷入「靜態」與「歷史」資料的分析，對於企業在管理與決策時，並無法提供適時、適當且適切之資訊。本研究利用動態競爭分析之概念，改善人力資本資訊在使用上不足之處，並據以建立預測企業未來發展及表現的衡量基礎。本研究採個案研究法，以我國智慧型手機製造企業為研究對象，利用公開資訊的蒐集與分析，探討其發展過程中有關策略性人力資本的變動，衡量個案公司在投入面、管理面及產出面之智慧資本，並與顧客資本及創新資本相結合，同步利用量化及質化之方式對策略性人力資本之衡量與其所創造之價值進行分析，進而做出下列結論：一、策略將嚴重影響企業人力資本的內涵與價值。二、策略執行的效度與效率會因管理階層對策略之決心與態度而有差異。三、組織中團隊功能異質性的提升，有助於企業發展創新策略。四、組織中團隊教育背景異質性的下降，有於助企業集中資源，聚焦策略，並增加產品發展及技術創新之強度。
The measurement of human capital is always a crucial part of intellectual capital issue. However, researchs and discussions both are focus on the “static” and “historical” data analysis in the past. It is bounded to provide timely, appropriate information to assist management formulating strategy and making decisions. This study is aim to improve the weakness of statistical human capital’s information and establish the forward-looking forecasting scheme to measure enterprise’s performance.This study select one smartphone manufacturer in Taiwan as an sample, by adopting the method of case study, we collect public information and deeply analyze the various factors about strategic human capital, including the heterogeneity of team member by functional attributes and by educational disciplines. We integrate strategic human capital data with customer capital and innovation capital, measure enterprise’s performance in input, management and output aspects both in quantitative and qualitative method simultaneously, and create the value of combination with these intellectual capitals. Then make the following conclusions: First, the strategy always will seriously affect the meaning and value of human capital.Second, the determination and attitude of management will influence the validity and efficiency of strategy.Third, the higher heterogeneity of team member in functional attributes has positive help when developing innovative strategies.Fourth, the lower heterogeneity of team member in educational disciplines has positive help to centralize business resources, focus on specific strategy, and increase the strength of product development and technology innovation.參考文獻 中文部分王耀輝，2009，人才戰爭：全球最稀缺資源的爭奪戰，中國：中信出版社司徒達賢，2005，策略管理新論：觀念架構與分析方法，台北：智勝文化伍忠賢，2007，股王捍衛戰，台北：五南圖書出版公司吳安妮，2003，智慧資本的類別與評價機制之探討，智慧資本的創造與管理研討會，行政院研究發展考核委員會宋威霆，2003，人力資本，結構資本與組織績效關連性之硏究，國立中正大學勞工硏究所未出版碩士論文政治大學智慧資本中心，2006，智慧資本管理，台北：華泰文化戚翔維，2005，銷售人員人力資本對顧客資本的影響，國立政治大學企業管理學系未出版碩士論文陳正倫，1997，電子及資訊產業人力資源管理推行動狀況與比較，中原大學工業工程研究所未出版碩士論文陳明哲，2010，動態競爭，台北：智勝文化陳思佐，2007，策略性人力資本管理制度與報導指標之個案研究，國立政治大學會計學系未出版碩士論文單驥、張明宗，2001，人力資源與台灣高科技產業發展，國立中央大學台灣經濟發展研究中心曾慶基，1998，集團企業轉投資與新事業發展策略之研究－從傳統產業到科技事業，雲林科技大學企業管理研究所未出版碩士論文鄭丁旺、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）：115。 英文部分Ahonen, G. 2000. Generative and commercially exploitable intangible assets. In Classification of intangibles, ed. by J. E. Gröjer and H. Stolowy. Paris: HEC School of Management: 206-214Becker, B. E., M. A. Huselid and D. Ulrich. 2001. The HR Scorecard: linking people, strategy and performance. Boston: Harvard Business School PressBontis, N., N. C. Dragonetti, K. Jacobsen and G. Roos. 1999. The Knowledge toolbox: a review of the tools available to measure and manage intangible resources. European Management Journal 17(4): 391-402.______, W. C. C. Keow and S. Richardson. 2000. Intellectual capital and business performance in Malaysian industries. Journal of Intellectual Capital 1(1): 85-101Dumay, J. C. 2009. Intellectual capital measurement: a critical approach. University of SydneyFlamholtz, E. G. 1974. Human resource accounting: a review of theory and research. Journal of Management Studies 11(1): 44-61.____________ and J. M. Lacey. 1981. Personnel management, human capital theory, and human resource accounting. Institute of Industrial Relations. University of California.____________. 1999. Human resource accounting: advances in concepts, methods, and applications. 3rd ed. Boston: Kluwer Academic PressGates, S. and P. Langevin. 2010. Human capital measures, strategy, and performance: HR managers’ perceptions. Accounting, Auditing & Accountability Journal 23(1): 111-132Hall, B. W. 2008. The new human capital strategy: improving the value of your most important investment. New York: AMACOM Press.Hambrick, D. C., T.S. Cho, M. J. Chen. 1996. The influence of top management team heterogeneity on firms’ competitive moves. Administrative Science Quarterly 41(4): 659-684Hermanson, R. H. 1964. Accounting for human assets. Michigan State University.Huang, C. J. 2010. Synergy effects of innovation capital and human capital in Taiwan’s semiconductor industry. 2011 Management Accounting Section (MAS) Meeting Paper. Taichung, Tunghai University.Hunter, L. E. Webster and A. Wyatt. 2005. Measuring intangible capital: a review of current practice. Australian Accounting Review 15(July): 4-21Jaggi, B. 1976. Human resource are assets. Management Accounting 57(8): 41-42Johnson, H. A. 2002. Leveraging intellectual capital through product and process management of human. Journal of Intellectual Capital 3(4): 415-429Kwon, D. 2009. Human capital and its measurement. The 3rd OECD World Forum on “Statictics, knowledge and policy.” Charting progress, building visions, improving life. Busan, KoreaLazear, E. P. 1998. Personnel economics for managers. New York, NY: John Wiley & Sons__________ and M. Gibbs. 2009. Personnel economics in practice. New York, NY: John Wiley & SonsLitschka, M., A. Markom and S. Schunder. 2006. Measuring and analysing intellectual assets: an integrative approach. Journal of Intellectual Capital 7(2): 160-173Marr, B. 2005. Perspectives on Intellectual Capital. Burlington, MA: Elservier Butterworth-Heinemann Press.Massingham, P., T. Y. Q. Nguyen and R. Massingham. 2011. Using 360 degree peer review to validate self-reporting in human capital measurement. Journal of Intellectual Capital 12(1): 43-75Paton, W. A. 1932. Accounting theory. New York.Perez, J. R. and P. O. Pablos. 2003. Knowledge management and organizational competitiveness: a framework for human. Journal of Knowledge Management 7(3): 82-91Rogers, E. M. and J. K. Larson. 1984. Silicon valley fever: growth of high-technology culture. New YorkRoos, J., G. Roos, L. Edvinsson and N. C. Dragonetti. 1998. Intellectual capital: navigating in the new business landscape. New York: New York University Press.Roslender, R. 2009. So tell me again… just why would you want to account for people. Journal of Human Resource Costing & Accounting 13(2): 143-153Sonnier, B. M. 2008. Intellectual capital disclosure: high-tech versus traditional sector companies. Journal of Intellectual Capital 9(4): 705-725Yin, R. K. 1989. Case study research: design and methods. Thounsand Oaks, California 描述 碩士
國立政治大學
會計研究所
97353018
99資料來源 http://thesis.lib.nccu.edu.tw/record/#G0097353018 資料類型 thesis dc.contributor.advisor 吳安妮 zh_TW dc.contributor.advisor Wu, Anne en_US dc.contributor.author (Authors) 成昀達 zh_TW dc.contributor.author (Authors) Cheng, Yun Ta en_US dc.creator (作者) 成昀達 zh_TW dc.creator (作者) Cheng, Yun Ta en_US dc.date (日期) 2010 en_US dc.date.accessioned 2-Jan-2013 13:21:30 (UTC+8) - dc.date.available 2-Jan-2013 13:21:30 (UTC+8) - dc.date.issued (上傳時間) 2-Jan-2013 13:21:30 (UTC+8) - dc.identifier (Other Identifiers) G0097353018 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/56499 - 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) 97353018 zh_TW dc.description (描述) 99 zh_TW dc.description.abstract (摘要) 人力資本的衡量，為智慧資本領域中相當重要的一環。但過往的研究與討論，卻都陷入「靜態」與「歷史」資料的分析，對於企業在管理與決策時，並無法提供適時、適當且適切之資訊。本研究利用動態競爭分析之概念，改善人力資本資訊在使用上不足之處，並據以建立預測企業未來發展及表現的衡量基礎。本研究採個案研究法，以我國智慧型手機製造企業為研究對象，利用公開資訊的蒐集與分析，探討其發展過程中有關策略性人力資本的變動，衡量個案公司在投入面、管理面及產出面之智慧資本，並與顧客資本及創新資本相結合，同步利用量化及質化之方式對策略性人力資本之衡量與其所創造之價值進行分析，進而做出下列結論：一、策略將嚴重影響企業人力資本的內涵與價值。二、策略執行的效度與效率會因管理階層對策略之決心與態度而有差異。三、組織中團隊功能異質性的提升，有助於企業發展創新策略。四、組織中團隊教育背景異質性的下降，有於助企業集中資源，聚焦策略，並增加產品發展及技術創新之強度。 zh_TW dc.description.abstract (摘要) The measurement of human capital is always a crucial part of intellectual capital issue. However, researchs and discussions both are focus on the “static” and “historical” data analysis in the past. It is bounded to provide timely, appropriate information to assist management formulating strategy and making decisions. This study is aim to improve the weakness of statistical human capital’s information and establish the forward-looking forecasting scheme to measure enterprise’s performance.This study select one smartphone manufacturer in Taiwan as an sample, by adopting the method of case study, we collect public information and deeply analyze the various factors about strategic human capital, including the heterogeneity of team member by functional attributes and by educational disciplines. We integrate strategic human capital data with customer capital and innovation capital, measure enterprise’s performance in input, management and output aspects both in quantitative and qualitative method simultaneously, and create the value of combination with these intellectual capitals. Then make the following conclusions: First, the strategy always will seriously affect the meaning and value of human capital.Second, the determination and attitude of management will influence the validity and efficiency of strategy.Third, the higher heterogeneity of team member in functional attributes has positive help when developing innovative strategies.Fourth, the lower heterogeneity of team member in educational disciplines has positive help to centralize business resources, focus on specific strategy, and increase the strength of product development and technology innovation. en_US dc.description.tableofcontents 第壹章 緒論 1第一節、研究動機 1第二節、研究目的 6第三節、研究問題 8第四節、研究貢獻 10第五節、研究架構 12第貳章 文獻探討 14第一節、策略與人力資本之關係 14第二節、策略性人力資本的衡量 24第三節、人力資本與顧客資本結合對品牌價值之創造 39第四節、人力資本與創新資本結合對專利價值之創造 44第五節、研究延伸 46第參章 研究方法 48第一節、研究流程 48第二節、個案研究法 50第三節、研究架構 51第肆章 個案分析 52第一節 產業介紹 52第二節 個案公司簡介 62第伍章 策略性人力資本的衡量與價值創造 67第一節 策略對人力資本之影響 67第二節 策略性人力資本之衡量 69第三節 策略性人力資本與顧客資本結合，創造公司品牌之價值 73第四節 策略性人力資本與創新資本結合，創造公司專利之價值 79第陸章 結論與建議 84第一節 研究結論 84第二節 研究限制 90第三節 研究建議 92參考文獻 93附錄 97 zh_TW dc.language.iso en_US - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0097353018 en_US dc.subject (關鍵詞) 策略性人力資本 zh_TW dc.subject (關鍵詞) 顧客資本 zh_TW dc.subject (關鍵詞) 創新資本 zh_TW dc.subject (關鍵詞) Strategic human capital en_US dc.subject (關鍵詞) Customer capital en_US dc.subject (關鍵詞) Innovation capital en_US dc.title (題名) 策略性人力資本之衡量與價值之創造-以智慧型手機製造業為例 zh_TW dc.title (題名) The Measurement of Strategic Human Capital and Value Creation－A case study of Smartphone Manufacturer en_US dc.type (資料類型) thesis en dc.relation.reference (參考文獻) 中文部分王耀輝，2009，人才戰爭：全球最稀缺資源的爭奪戰，中國：中信出版社司徒達賢，2005，策略管理新論：觀念架構與分析方法，台北：智勝文化伍忠賢，2007，股王捍衛戰，台北：五南圖書出版公司吳安妮，2003，智慧資本的類別與評價機制之探討，智慧資本的創造與管理研討會，行政院研究發展考核委員會宋威霆，2003，人力資本，結構資本與組織績效關連性之硏究，國立中正大學勞工硏究所未出版碩士論文政治大學智慧資本中心，2006，智慧資本管理，台北：華泰文化戚翔維，2005，銷售人員人力資本對顧客資本的影響，國立政治大學企業管理學系未出版碩士論文陳正倫，1997，電子及資訊產業人力資源管理推行動狀況與比較，中原大學工業工程研究所未出版碩士論文陳明哲，2010，動態競爭，台北：智勝文化陳思佐，2007，策略性人力資本管理制度與報導指標之個案研究，國立政治大學會計學系未出版碩士論文單驥、張明宗，2001，人力資源與台灣高科技產業發展，國立中央大學台灣經濟發展研究中心曾慶基，1998，集團企業轉投資與新事業發展策略之研究－從傳統產業到科技事業，雲林科技大學企業管理研究所未出版碩士論文鄭丁旺、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）：115。 英文部分Ahonen, G. 2000. Generative and commercially exploitable intangible assets. In Classification of intangibles, ed. by J. E. Gröjer and H. Stolowy. Paris: HEC School of Management: 206-214Becker, B. E., M. A. Huselid and D. Ulrich. 2001. The HR Scorecard: linking people, strategy and performance. Boston: Harvard Business School PressBontis, N., N. C. Dragonetti, K. Jacobsen and G. Roos. 1999. The Knowledge toolbox: a review of the tools available to measure and manage intangible resources. European Management Journal 17(4): 391-402.______, W. C. C. Keow and S. Richardson. 2000. Intellectual capital and business performance in Malaysian industries. Journal of Intellectual Capital 1(1): 85-101Dumay, J. C. 2009. Intellectual capital measurement: a critical approach. University of SydneyFlamholtz, E. G. 1974. Human resource accounting: a review of theory and research. Journal of Management Studies 11(1): 44-61.____________ and J. M. Lacey. 1981. Personnel management, human capital theory, and human resource accounting. Institute of Industrial Relations. University of California.____________. 1999. Human resource accounting: advances in concepts, methods, and applications. 3rd ed. Boston: Kluwer Academic PressGates, S. and P. Langevin. 2010. Human capital measures, strategy, and performance: HR managers’ perceptions. Accounting, Auditing & Accountability Journal 23(1): 111-132Hall, B. W. 2008. The new human capital strategy: improving the value of your most important investment. New York: AMACOM Press.Hambrick, D. C., T.S. Cho, M. J. Chen. 1996. The influence of top management team heterogeneity on firms’ competitive moves. Administrative Science Quarterly 41(4): 659-684Hermanson, R. H. 1964. Accounting for human assets. Michigan State University.Huang, C. J. 2010. Synergy effects of innovation capital and human capital in Taiwan’s semiconductor industry. 2011 Management Accounting Section (MAS) Meeting Paper. Taichung, Tunghai University.Hunter, L. E. Webster and A. Wyatt. 2005. Measuring intangible capital: a review of current practice. Australian Accounting Review 15(July): 4-21Jaggi, B. 1976. Human resource are assets. Management Accounting 57(8): 41-42Johnson, H. A. 2002. Leveraging intellectual capital through product and process management of human. Journal of Intellectual Capital 3(4): 415-429Kwon, D. 2009. Human capital and its measurement. The 3rd OECD World Forum on “Statictics, knowledge and policy.” Charting progress, building visions, improving life. Busan, KoreaLazear, E. P. 1998. Personnel economics for managers. New York, NY: John Wiley & Sons__________ and M. Gibbs. 2009. Personnel economics in practice. New York, NY: John Wiley & SonsLitschka, M., A. Markom and S. Schunder. 2006. Measuring and analysing intellectual assets: an integrative approach. Journal of Intellectual Capital 7(2): 160-173Marr, B. 2005. Perspectives on Intellectual Capital. Burlington, MA: Elservier Butterworth-Heinemann Press.Massingham, P., T. Y. Q. Nguyen and R. Massingham. 2011. Using 360 degree peer review to validate self-reporting in human capital measurement. Journal of Intellectual Capital 12(1): 43-75Paton, W. A. 1932. Accounting theory. New York.Perez, J. R. and P. O. Pablos. 2003. Knowledge management and organizational competitiveness: a framework for human. Journal of Knowledge Management 7(3): 82-91Rogers, E. M. and J. K. Larson. 1984. Silicon valley fever: growth of high-technology culture. New YorkRoos, J., G. Roos, L. Edvinsson and N. C. Dragonetti. 1998. Intellectual capital: navigating in the new business landscape. New York: New York University Press.Roslender, R. 2009. So tell me again… just why would you want to account for people. Journal of Human Resource Costing & Accounting 13(2): 143-153Sonnier, B. M. 2008. Intellectual capital disclosure: high-tech versus traditional sector companies. Journal of Intellectual Capital 9(4): 705-725Yin, R. K. 1989. Case study research: design and methods. Thounsand Oaks, California zh_TW
