輕資產對工具機業經營績效的影響

Abstract

此份論文為研究無形資產與工具機業經營績效的影響。此研究在探討工具機業中不同公司的經營狀況。參照Tang and Liou (2010)的研究框架，且討論工具機業的近況。

在企業中，如何有效的管理內部的現有資源及外部的現有資源是非常重要的。輕資產，也被稱作為無形資產，被視為戰勝競爭對手的重要資源。無形資產被企業視為核心競爭力與競爭優勢。此研究的目的為探討企業若多投資無形資產，對企業經營績效的影響。

It is to analyze intangible assets, and discuss the effect on operational performance in Machine Tools Industry. This research is to identify the situation of different companies in Machine Tools Industry. Using framework from Tang and Liou (2010) and discussing the outcome in Machine Tools Industry. In an organization, it is very important for managers to use existing resources internally and externally. Light assets, it is so-called intangible assets, are viewed as essential elements for companies to overpass their competitors. Intangible assets are regarded as core competencies and competitive advantage for firms. The purpose of this study is to show the influence on operational performance for firms if these companies invest more on intangible assets.