以Black-Scholes選擇權評價知識管理績效：理論與實證之研究

Abstract

知識管理乃是對組織運用的知識所做的管理，換言之也就是對組織所內含的知識，進行知識的搜尋、組織、儲存、轉換、擴散、移轉、分享、運用的管理。組織再以此概念有效運用知識並創新知識，進而提高組織的效能，以創造知識的價值。目前，台灣許多企業已開始體認到知識管理的重要性，進而紛紛加入推動知識管理的行列，而企業也充分的感受到知識管理對公司組織管理效能的提升大有改善。然而，不論是業界或是學術界對於知識管理在組織的應用推行所產生的成效，或是如何有效的去衡量知識管理為企業創造多少附加價值，卻是少有人聚焦在此部分。故此知識管理於組織價值的研究，其實應該是目前企業所必須重視的一重要課題。 由於知識管理成效的衡量內容涉及許多抽象或不易量化的影響因素，所以企業在導入與推行知識管理的過程中，需要一套有效的績效評估模式，提供企業評估知識管理的執行績效，來有效的控管知識管理的推行，確保制度的落實；進而，能提供即時的訊息，幫助決策者作出適切的決策。 故本論文利用財務分析中的選擇權評價模式概念，規劃出具有意義的重要知識管理衡量指標，使能全面的評估知識管理的四大構面與其在不同時間點下的評估與衡量，確保知識管理達到執行的目標。使知識管理的應用能實值且有效的提升組織運作，進而提升企業競爭力。

The knowledge-based economy is coming, and knowledge management (KM) has rapidly disseminated in academic circles as well as in the business world. The problem with this type of focus is that it excludes and neglects the true potential benefits that can be derived from knowledge management. This dissertation develops a new metric, knowledge management performance index (KMPI), for evaluating the performance of a firm in its KM at a point in time. We therefore suggest the need for a KMPI can be used to determine the KM activities from the following perspectives: knowledge creation, knowledge conversion, knowledge circulation and knowledge completion. When KM activities efficiency is increased, KMPI will also be expanded, enabling firms to become knowledge intensive. This dissertation makes three important contributions: (1) it provides a formal theoretical grounding for the validity of the Black-Scholes model that might be employed to KM; (2) it proposes a measurement framework to enable leveraging KM effectively and efficiently; and (3) it presents the application of the Black-Scholes model that uses a real world business situation involving KM as its test bed. The results prove the option pricing model can act as a quantitative measurement guideline to the whole KM activities.