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題名:企業市場中智慧資本對企業績效的影響:顧客基礎品牌權益的中介效果
作者:邱志仁
作者(外文):Chih-Jen Chiu
校院名稱:雲林科技大學
系所名稱:企業管理博士班
指導教授:賴其勛
學位類別:博士
出版日期:2010
主題關鍵詞:智慧資本企業績效顧客基礎品牌權益intellectual capitalfirm performancecustomer-based brand equity
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近年來研究者與管理者開始對於無形資產能為企業創造多少利潤感到興趣,而這些無形的資產包括品牌權益與智慧資本。現有的研究指出強力的品牌權益與智慧資本能使公司產生差異化、協助顧客的評估與選擇過程,並認定是持久性競爭優勢的關鍵來源。因此,本研究探討在企業市場中,三種不同類型的智慧資本(人力資本、組織資本與顧客資本)對企業績效的影響,與顧客基礎品牌權益在智慧資本與企業績效之間的中介效果。研究結果為:1. 人力資本、組織資本與顧客資本對顧客基礎品牌權益有正向顯著影響;2. 組織資本和顧客資本對企業績效有正向顯著影響;3. 顧客基礎品牌權益對企業績效有正向顯著影響;4. 顧客基礎品牌權益在組織資本和顧客資本對企業績效之間具有部分中介效果。
Researchers and managers have recently shown increasing interest in measuring the return on intangible assets, including brand equity and intellectual capital. Existing research has shown that strong brand equity and intellectual capital serve as an important point of differentiation for firms, assist customers in their evaluation and choice processes and recognize as a key source of sustainable competitive advantage.Therefore, the present research explores the effects of three different types of intellectual capital (human capital, organizational capital, and customer capital) on firm performance and the mediating effect of customer-based brand equity on the relationship between intellectual capital and firm performance in business market. The results show that: First, human capital, organizational capital, and customer capital have positive effects on customer-based brand equity. Second, organizational capital and customer capital have positive effects on firm performance. Third, customer-based brand equity has positive effect on firm performance. Fourth, customer-based brand equity have partial mediating effects on the relationship between organizational capital, customer capital and firm performance.
中華民國人壽保險商業同業公會(2010)。人身保險各險示範條款暨相關法令。2010年6月13日,取自:http://www.lia-roc.org.tw/index06/index06.asp?item=law/ct.htm。
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