輕資產營運－輕資產價值模式與指標建構

Abstract

本論文旨在探討輕資產營運的內涵，透過了解輕資產的內涵，可以使得企業能夠找出自己的核心能力和弱點。本論文提供了一些評估的工具，讓企業能夠更迅速的檢視公司所存在的問題。

在本研究中，整理出輕資產的五個構面：品牌、組織文化、智識產權、價值鏈定位及管理能力。並找出衡量輕資產價值的模型與指標。並以汽車製造業之財報資料來驗證指標；以Business Week和Forbes的排名來驗證輕資產價值模型；最後，以台灣最賺錢的公司前三十名資料來驗證愈輕的公司愈賺錢。

A procedure is trying to find out the intension of Assets-Light. And enterprises can use intension to find their core competition and weakness. The procedure supplies the tool for the enterprises to analysis the problem of the company. We generalized five components of Assets-Light from some literature, and they are brand, organizational culture, intellectual properties, value chain and management abilities. Infer the model of Assets-Light and elect some index for it. We use the financial statement of automobile manufacture industry to exam the index. And use the market value rank of Business Week and the comprehensive rank of Forbes to exam the Assets-Light model. Finally, we use the data of Taiwan to exam that light is beautiful.