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題名:高科技業智慧資本指標建立與系統動力學分析 --以台灣IC設計業為例
作者:張良政
作者(外文):Liang-Cheng Chang
校院名稱:國立中山大學
系所名稱:資訊管理學系研究所
指導教授:屠益民
學位類別:博士
出版日期:2007
主題關鍵詞:IC設計公司系統動力學平衡計分卡資料包絡分析智慧資本IC Design HousesBalanced ScorecardSystem DynamicsData EnvelopmentIntellectual Capital
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隨著知識經濟時代的興起,傳統的會計方式已不足以有效反應企業真實的價值,因此有了智慧資本的提出。但是目前智慧資本衡量方法存在有指標間關聯難以確立,內部與外部指標缺乏整合等缺點。本研究的目的在提出一套有效衡量智慧資本的方法與流程,並透過系統分析與設計的技術提出一個衡量智慧資本的策略資訊系統架構。本論文以智慧資本為理論基礎,以台灣IC設計公司為研究對象,透過關聯性分析找出指標之間關聯以建立策略地圖,並利用資料包絡分析比較各公司利用智慧資本的效率。結果顯示專利數目、員工數目、員工高學歷比率與智慧資本價值存在有關聯性。效率分析結果發現許多知名的公司效率反而不如小型公司。同時也發現光以關聯與效率分析的方式不足以充分評估智慧資本的價值,接著在導入系統動力學分析其中一個案,發現隱藏在平衡計分卡思維中無法發現的負作用與槓桿點,並找出針對個案公司的智慧資本指標與主要影響環路,最後透過情境分析提出對個案公司提昇智慧資本的政策建議。
Since the emergence of knowledge economy, items discussed in traditional accounting practices seemed not to represent the real value of an enterprise effectively. Thus, the conception of intellectual capital has been proposed. However, current intellectual capital measurement methods have limitations such as confirming causation difficultly, lacking integration sufficiently. The purpose of this dissertation is to propose an effective method and process to evaluate intellectual capital. We collected data from annual reposts of IC (Integrated Circuits) design houses in Taiwan. In basis of indicators and association analysis, strategy map for IC design house can be built. Then we compared the efficiency of intellectual capital for IC design houses. The results showed small scale companies might be more efficient than large scale companies. We also observed that intellectual capital value might not be reflected only through association and efficiency analysis. Then system dynamics was adopted to analyze one case. The side effect and leverage factor that hidden in uni-direction thinking of balanced scorecard were found out. This theme also found out indicators of intellectual capital and dynamic loops for the case. Finally, we suggest the policy to increase intellectual capital value for the case.
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