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    Title: 以結構資本, 關係資本, 品牌對企業績效之影響
    Other Titles: The influence of structural capital, relational capital and brands to corporate performance
    Authors: 黃淑貞;Huang, Shu-Jen
    Contributors: 淡江大學會計學系碩士在職專班
    林谷峻
    Keywords: 結構資本;關係資本;品牌;企業績效;Structural Capital;Relational Capital;Brands;Corporate Performance
    Date: 2012
    Issue Date: 2012-06-21 06:39:11 (UTC+8)
    Abstract:   企業隨著知識密集時代的來臨,智慧資本逐漸成為企業最重要的核心資源,而藉由適當的「知識管理系統」將可以增進組織內部人力資源的發展,使組織創造出具備競爭優勢的智慧資本,提升組織的經營績效與價值。企業本身無法正確衡量其本身之智慧資本,更無從判斷企業之競爭優勢的關鍵因素。故本研究進一步探討結構資本、關係資本、品牌與企業績效間之關聯性,作為公司全面整合資訊及流程之參考。

      論文的研究的架構中包含「結構資本」、「關係資本」、「品牌」對「企業績效」之影響;其中「結構資本」包含組織結構、系統、供應商流程、專利四個構面;「關係資本」包括供應商承諾、供應商信任、關係連結三個構面;「品牌」包含品牌價值、品牌購買因素二個構面;以「企業績效」為依變數,經前測取得問卷信、效度後,採用問卷調查方式進行研究。研究結果發現結構資本中的組織結構、供應商流程對企業績效有顯著正向影響。關係資本中的供應商承諾、供應商信任、關係連結對企業績效也有顯著正向影響。再者,品牌中的品牌價值對企業績效也有顯著正向影響;但品牌對結構資本、關係資本雖有顯著正向影響的中介效果,卻未提高企業績效。研究中更發現品牌的直接影響企業績效效果,大於做為中介變數影響企業績效效果。

    研究建議個案公司應加強宣導智慧資本存在公司之重要性,並增加公司之永續經營之理念,針對目前公司流程、顧客及供應商關係、品牌等對企業績效作全面性之評估檢討,並將不符需求的部份進行刪除,以增加創新及符合需求作業方式,來增加企業績效及公司永續經營之目標,為本研究的預期成效。
    With the advent of knowledge intensive era, the intellectual capital has gradually become the most important core resource of an enterprise. The appropriate “knowledge management system” can promote the development of human resources within the organization, and the organization will create the intelligent capital of competitive advantages and improve the organizational performance and value. However, the enterprise itself cannot correctly measure its intellectual capital, not to say judge the key factor of competitive advantage. This research further explores the correlation of structural capital, relationship capital, brand and enterprise performance, as the reference of the company''s fully integrated information and its flow.
    The research structure includes the influence of the “structural capital”, the “relationship capital” and the “brand” on “performance”, where the “structural capital” consists of organization structure, system, supplier process, patent; “relationship capital” includes the supplier commitment, supplier trust and relationship; “brand” contains the value and purchase factor; this research takes “enterprise performance” as dependent variables, the pretest made questionnaire letter and validity, so questionnaire is adopted in this research. Research results show that in the structure capital, the organizational structure and supplier process have a significant positive impact on enterprise performance. And in relationship capital, supplier commitment, supplier trust and relationship linkage also have a significant positive impact on enterprise performance. Furthermore, the brand value has a significant positive impact on enterprise performance; but the brand has a significant positive intermediary impact on structural capital and relational capital, but did not improve enterprise performance. It was also found that the direct impact of the brand on enterprise performance is much more than as mediating variables affecting the enterprise performance.
    This research suggests that individual case companies should strengthen the importance of advocacy of intellectual capital and the concept of sustainable development, and assess and review according to the company flow, customer and supplier relationships and the brand, and delete the parts which will not be needed, to promotethe innovation and meet the requirement of operation modeto increase the enterprise performance and the sustainable management of the company, which is the expected effect of this research.
    Appears in Collections:[會計學系暨研究所] 學位論文

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