知識產業的智慧型資本衡量之探討--以IC設計公司為案例

Abstract

勞力密集產業到技術密集產業，資金密集產業到知識密集產業是世界產業不可抗拒的洪流。知識產業在台灣尚處於萌芽階段，IC設計或軟體設計屬較具代表性者，本研究乃嘗試以非財務性之衡量指標，來探索其IC設計公司競爭力來源---智慧資本，除嘗試將智慧資本予以量化並了解公司智慧資本之變化。 智慧資本是組織內無形且不可或缺之資產，亦是組織賴以生存之工具，本研究綜合智慧資本之員工才能(人力)資本、內部架構資本與外部架構(顧客)資本三個構面來衡量之探索，並以個案進行研究。 依本研究獲下列結論 1)智慧資本衡量開啟對企業經營績效檢驗之另一扇窗 智慧資本的衡量可彌補財務分析上，以金額衡量的不足；智慧資本的衡量值得更進一步深入的研究。 2)智慧資本之變化可了解組織運作之趨勢並予以改善或強化 從智慧資本衡量之各項指標，可明瞭內部能力與對外關係變化的趨勢，當各項指標衰減或停滯時，可針對各指標做調整或強化，使組織維持在健康狀態。

It is inevitable for the industries worldwide to transform from intensive labor to intensive technology and from intensive capital to intensive knowledge. In Taiwan, the knowledge industry is just budding and integrated circuit(IC) and software design industries may be two good examples. In this thesis, we’ll try to use non-finance measurement indicators to examine the IC design industry’s competitive edge----the intellectual capital. We’ll also try to quantify the intellectual capital and figure out its changes. Intellectual capital is an intangible and critical asset in an organization. The study combines three aspects, namely, competence capital, internal structure capital and external structure capital three to measure intellectual capital. A case study then follow. The conclusions are as following: First, intellectual capital measurement is another method for enterprise performance evaluation. Intellectual capital measurement has auxiliary function for Finance Analysis which only dedicated on monetary evaluation. It is worthy of advanced study on intellectual capital measurement. Second, We can understand the organization operation tendency from the change of intellectual capital and take corrective actions for improvement and enhancement.