智慧資本是企業無形的競爭力，應是長期累積而來，短期間變化不大，但在金融海嘯下，企業人力在持續的精減，智慧資本的變化超過以往，故本研究使用資料包絡分析法建立企業智慧資本的衡量和量化效率分析模式，以某一個案公司為例，觀察2007年1月到2009年9月共計33個月的月資料，目的為在時間推移之下，如何快速掌握企業競爭能力資源的改變、修正以茲永續經營。 The financial tsunami, extended from the financial to the essential aspect, swept the whole world in 2008. With consumption grinding to a halt and a downturn in world trade, the export industry in Taiwan has borne the brunt of these events, causing a recession, which has said to be the toughest ordeal of the decade in Taiwan industry. Currently, the “quality” instead of the “quantity” of employees has became the main concern for corporate. Therefore, making employees the company’s investment—and not liabilities—puts managers’ wistom to a test.
It has been found in relevant literature that the key to corporate competition and corporate value resides in intellectual capital, with human capital being the primary and crucial component. Many companies have turned to lay-off policy during this financial tsunami. And how will intellectual capital change along with the shift in human capital? The executives will have to use a model to measure intellectual capital efficiency as a referrance for managerial decisions when reincorporating the company’s inner resources to make duely adjustments and develop its competitive niche.
Intellectual capital, underlying competitive advantage for corporations, accumulates over time. Great changes cannot be expected within a short period of time. But as corporates continue to trim their workforce in the face of financial tsunami, the change in intellectual capital has been more than ever. That is why this study uses data envelopment analysis as method for evaluating corporate intellectual capital and efficiency analysis. We did a case study of a company of its monthly data between January 2007 and September 2009, a total of 33 months, so as to hurry grasp the shift and modification of corporate competitiveness towards sustainable management in the course of time.
