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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/33625

    Title: 企業研發人力資本、行銷人力資本及顧客資本之投入對企業績效之影響-以某電子企業為例
    Other Titles: Research and development human capital, marketing human capital, customer capital and their effects on business performance - an electronic company case
    Authors: 彭麗芳;Peng, Li-fang
    Contributors: 淡江大學會計學系碩士在職專班
    Keywords: 研發人力資本;行銷人力資本;顧客資本;企業績效;Research and development human capital;marketing human capital;customer capital;Business Performance
    Date: 2008
    Issue Date: 2010-01-11 04:21:39 (UTC+8)
    Abstract: 研發支出與行銷支出向來是企業創新與拓展通路的關鍵投入,企業必需兼具專業的研發及行銷能力外,如何維持與顧客間之良好關係及產品形象,也是一個重要的課題,然而其內涵皆以人力為關鍵。本研究將企業對人力資源之投資,除依據研發及行銷部門人力之投入予以分離,並採用學者Flamholtz(1999)所提出人力發展期間,再加上顧客資本變數後以廻歸分析,觀察研發人力資本、行銷人力資本與顧客資本對企業績效之影響。結果顯示:
    The research and development (R&D) expenditure and marketing expenditure are always the key investment of the enterprise for the development of innovation and marketing. In addition to the capability of R & D and the marketing, maintain good relations with the customers and build good product images is also an important topic. Since R&D and marketing rely on human capital heavily. By separating the investment variables of human capital in R&D and sales department, along with the customer capital variable, this research studies the influence of the human capital investment in R&D and marketing department, and the customer capital investment on the business performance from the theory constructed by Flamholtz(1999), then use the regression analysis, to have the following result:
    The influence of the investment in R&D human capital have significant effect on business performance such as earnings per share(EPS) at the initial and intermediate stages of human capital investment. And the effect can defer the next period. The investment does not have the influence on the return on assets (ROA)and the return on equity(ROE)at current period, however it will defer its effect to the 4th to 6th periods performance beyond current period.
    Investment in marketing human capital has no influences on the business performance such as EPS, ROA, ROE. However, the research shows the influence on the EPS will defer to the 2nd to 4th periods beyond current period. The influence on the ROA and the ROE will defer to the 4th to 6th periods beyond current period.
    The investment in customer capital on the business performance has significant effect on EPS, ROA and ROE. The influence in marketing will defer its effect on EPS to next period. The influence of the main customer sales rate and the marketing scale of charges on the ROA may defer to next period; the influence of the marketing scale of charges on the ROE will defer to the 6th period beyond current period. The influence of the advertisement scale of charges, the main customer numbers and the main customer sales rate have significant effect on the 6th performance beyond current period. These findings confirm that the improvement of the enterprise performance is depended on the high qualities of human resources of research and development, the marketing and the public relation.
    Appears in Collections:[會計學系暨研究所] 學位論文

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