智慧資本重要嗎? 評估IC設計公司之獲利能力與市場能力

Abstract

在高度競爭激烈和動態的產業環境下,如何精確評估和改進面對高知識競爭市場的積體電路設計公司的效率是非常重要的事.這篇論文主要在提出發展一個兩階段資料包絡分析結合智慧資本理論模型並透過財務或非財務資料去評估積體電路設計公司的效率. 採用新的測量效度模型來得到更精確效率和排序.本論文更進一步使用迴歸模式來探究智慧資本變數對公司效率和競爭優勢的影響力. 實驗結果分析證明智慧資本在效率評估上具有生產力指標和競爭優勢影響力. 積體電路設計公司可以透過生產和智慧資本變數指標得到更精確的評估數據和更有效改進他們的績效.

Under a highly competitive market and a dynamic industrial environment, how to evaluate precisely and enhance the performance of IC design companies to face a highly knowledge competitive environment is important. This thesis develops a two-stage data envelopment analysis (DEA) combined intellectual capital theory through financial and non-financial data to evaluate a performance process on the IC design company. It adopts a new slacks-based measure (SBM) to obtain more accurate performance estimation and rank between companies. This thesis further uses the Simar and Wilson procedure with a truncated regression to explore the impact of intellectual capital variables on performance and competitive advantage. Empirical results show that intellectual capital is the productivity indices and competitive advantage of the performance estimates. IC firms can evaluate more precisely and accurately improve their efficiency in both production and intellectual capital productivity indices.