智慧資本動態衡量模式之研究 : 以某晶圓代工企業為例

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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。模擬結果可觀察出，智慧資本成分在不同時點會有不同之存量變動，且會呈現先後之表現，支持了智慧資本具有本質上的動態性，各智慧資本成分也會相互依賴以創造出價值。在政策模擬中，以人力資本管理政策解決人力市場短缺問題，在內部來源方面須考量晉升時間與經驗乘數效果；外部招募須考量人事成本與產出效益間之權衡。研發經費增加確實能增加研發人力、製程能力提升，但須考慮營運資金排擠問題。提升目標生產量的策略，結果並不如預期，淨利反而呈現下滑之趨勢。預期此動態衡量模式可幫助組織引導出有效之智慧資本管理策略。 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.
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