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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/33654

    Title: 智慧資本動態衡量模式之研究 : 以某晶圓代工企業為例
    Other Titles: Dynamics of intellectual capital measurement : a case study of foundry
    Authors: 邱廷臺;Chiu, Ting-tai
    Contributors: 淡江大學會計學系碩士班
    葉金成;Yeh, Chin-chen
    Keywords: 智慧資本;組織績效;晶圓代工產業;系統動態學;Intellectual capital;Organization Performance;Foundry;system dynamics
    Date: 2005
    Issue Date: 2010-01-11 04:24:43 (UTC+8)
    Abstract: 過去學者對智慧資本衡量模式之研究,僅以財務指標在單一時點探討智慧資本成分與組織績效之因果關係。本研究以「平衡計分卡引導智慧資本」概念為基礎,應用系統動態學方法建構智慧資本動態衡量模式,探討的衡量指標不僅包括財務指標,亦包括領先之非財務指標,以尋找出智慧資本成分存在之處,在不同時點探討智慧資本成分間之因果回饋關係及領先智慧資本管理政策對組織績效之影響。以半導體產業為研究對象,完成一般化定性模式,並導入個案公司資料完成動態參數模式。
    Former measuring systems fail to adequately account for intellectual capital in financial indicator or explore the relationship between intellectual capital and organization performance at a certain moment and place. This research is based on a conceptual framework of the integration between the BSC and IC; the measurement index discussed includes the financial index and leading non-financial indicator as well. The SD-Modeling (System Dynamics modeling) technique is applied to modeling the dynamic intellectual capital measurement model (DICMM), in order to identify the place where the intellectual capital stores, to probe into the cause-and-effect feedback loop among the leading and lagged intellectual capital elements, and to test the influence of leading intellectual capital management policy on the organization performance. The semiconductor industry is used as the research object to build the generic model, and a case is studied to finish DICMM.
    Simulation results indicate that intellectual capital elements have different stock at different places and moments and present the earlier and later performance. Strategies for human capital management, solving the shortage problem of manpower market, must consider promotion time and experience multiplier result in inside source and trade-off with personnel cost and output benefit in outside recruitment. It is expected that the DICMM would help organizations to devise efficient strategies for human capital management. R&D Expenditure can increase workforce of researching and developing and manufacture ability, but consider trade-off with other expenditure. Improve desired product policy, result not so good as expectancy, net profit appear in slippery trend instead. It is expected that the DICMM would help organizations to devise efficient strategies for intellectual capital management.
    Appears in Collections:[會計學系暨研究所] 學位論文

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