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    Title: 人力資本支出、研發支出與績效之連結-以某數位遊戲公司為例
    Other Titles: Human capital, research and development expenditure and their effect on performance - a digital game corporation case
    Authors: 藍雅雯;Lan, Ya-wen
    Contributors: 淡江大學會計學系碩士在職專班
    林谷峻;Lin, Ku-jun
    Keywords: 數位遊戲;人力資本;研發支出;digital games;Human capital;Expenditure on Research and Development
    Date: 2008
    Issue Date: 2010-01-11 04:29:55 (UTC+8)
    Abstract: 台灣的數位遊戲產業屬於新興的資訊軟體服務業,在高利潤率的驅使及現今網路普及的利基下,該產業一直處於百家爭鳴的戰國時代,企業紛紛積極藉由遊戲研發及技術授權等方式,來瓜分這塊利潤大餅。許多遊戲公司為提昇遊戲的製作品質與時程的掌控,不惜重金禮聘遊戲製作人才以提高原本研發團隊遊戲開發的經驗,因此,人力資本投入在數位遊戲產業投入的重要性,實不亞於傳統產業中材料的投入,為企業創造利潤的重要來源。另一方面,積極的投入研發活動更能為公司帶來新契機,提升組織的競爭力。故數位遊戲公司之人力資本和研發支出與績效間有相當程度的關聯。
    本研究理論以Flamholtz(1999)之人力資本理論為研究主軸,採用個案研究法,以某數位遊戲公司為研究對象,探討個案公司人力資本與研發支出對其經營績效之影響,期望在個案公司資源有限的情形下,能以最有效率的方式投資於人力資本與研發支出,創造公司最大利潤。本研究蒐集個案公司資料進行實證研究。
    本研究之發現,首先在假說一「人力資本支出與經營績效呈正向關係」不獲得支持,推論主要因個案公司重金挖角與獎金制度之效果不佳;其次假說二「人力資本支出與研發支出對經營績效呈正向關係」亦不支持,推論其主因係個案公司研發效率不彰所致。最後,利用實證結果提出對管理當局之建議,為人力資源管理實務與企業績效連結之加強。
    The digital games industry is a rising information software service industry in Taiwan. Due to the high profit rate and the popularity of the internet nowadays, the industry has become the most competitive one, and attract many enterprises to earn the lion share of profits by actively developing new games and technology licensing. In order to improve the game quality and schedule management, many companies would like to pay higher cost to recruit the talented game producers to enhance the experiences of their R&D teams. Therefore, human capital investment in this industry is as important as the material cost in traditional industry. Thus, human capital is a vital source to make enterprises profits. On the other hand, to aggressive investment in R&D activities not only bring the new chances for the corporation, but also improve the organization competitiveness in the company. Therefore, human capital investment and the development of games have close relationship with the corporation performance in digital games industry.
    The research is a case study based on human resource theory by Flamholtz (1999). We visited a digital games corporation and use it as the target company and find out the impact of its human capital investment and expenditure on R&D with company performance. From the empirical result, we can provide suggestions to target company the most efficient ways for utilizing human capital investment and expenditure on R&D, then maximize company profit. The research has gathered the sample data from target company and performing empirical study.
    The findings of this study, first of all, in assumption one: human capital investment does not have significant influences on management performance, infer that the bonus plan and high salary strategy to recruit the talented game producers does not have significant effect on firm performance. Also, human capital investment and R&D expenditure do not have significant influence on management performance either. Which suggests the inefficiency of R&D in the target company. Finally, empirical result suggests that the relationship between human resource management practices and firm performance in the target company need to be improved.
    Appears in Collections:[會計學系暨研究所] 學位論文

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