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中文論文名稱 金融海嘯對企業智慧資本的影響-以個案公司為例
英文論文名稱 Impact of intellectual capital for corporate in financial tsunami period-A case study
校院名稱 淡江大學
系所名稱(中) 會計學系碩士在職專班
系所名稱(英) Department of Accounting
學年度 98
學期 1
出版年 99
研究生中文姓名 吳東洋
研究生英文姓名 Tung-Yang Wu
學號 796600269
學位類別 碩士
語文別 中文
口試日期 2010-01-13
論文頁數 65頁
口試委員 指導教授-郭樂平
委員-王如鈺
委員-郭怡君
中文關鍵字 金融海嘯  智慧資本  資料包絡分析法 
英文關鍵字 Financial Tsunamis  Intellectual Capital  Data Envelopment Analysis(DEA) 
學科別分類 學科別社會科學商學
中文摘要 2008年金融海嘯震憾了全球,並由金融面蔓延至實質面,隨著各國消費急凍、世界貿易驟降,台灣這些依賴出口的產業已面臨極大的衝擊,造成台灣景氣急遽萎縮,堪稱台灣產業近十年來,所面臨最嚴峻的考驗。而現在企業的人力需求也由過去要求「足夠的量」,轉變成為「質」、「精」。因此,要如何讓旗下員工都能成為公司的「資本」而非「負債」,都在考驗經營者的智慧。

從相關文獻中可以發現,智慧資本是企業競爭力的核心,亦是企業價值的核心來源,而構成智慧資本的要素中,是以人力資本為最根本及重要,在此波金融海嘯裡,許多公司均採取裁員政策,當人力資本發生變動時,智慧資本的相關變化又是如何?因此管理當局要如何重新整合公司內部資源做適當的調整,並找出競爭利基加以發展,所以管理當局需要一個量化智慧資本效率模式,來做管理決策的調整參考。

智慧資本是企業無形的競爭力,應是長期累積而來,短期間變化不大,但在金融海嘯下,企業人力在持續的精減,智慧資本的變化超過以往,故本研究使用資料包絡分析法建立企業智慧資本的衡量和量化效率分析模式,以某一個案公司為例,觀察2007年1月到2009年9月共計33個月的月資料,目的為在時間推移之下,如何快速掌握企業競爭能力資源的改變、修正以茲永續經營。
英文摘要 The financial tsunami, extended from the financial to the essential aspect, swept the whole world in 2008. With consumption grinding to a halt and a downturn in world trade, the export industry in Taiwan has borne the brunt of these events, causing a recession, which has said to be the toughest ordeal of the decade in Taiwan industry. Currently, the “quality” instead of the “quantity” of employees has became the main concern for corporate. Therefore, making employees the company’s investment—and not liabilities—puts managers’ wistom to a test.

It has been found in relevant literature that the key to corporate competition and corporate value resides in intellectual capital, with human capital being the primary and crucial component. Many companies have turned to lay-off policy during this financial tsunami. And how will intellectual capital change along with the shift in human capital? The executives will have to use a model to measure intellectual capital efficiency as a referrance for managerial decisions when reincorporating the company’s inner resources to make duely adjustments and develop its competitive niche.

Intellectual capital, underlying competitive advantage for corporations, accumulates over time. Great changes cannot be expected within a short period of time. But as corporates continue to trim their workforce in the face of financial tsunami, the change in intellectual capital has been more than ever. That is why this study uses data envelopment analysis as method for evaluating corporate intellectual capital and efficiency analysis. We did a case study of a company of its monthly data between January 2007 and September 2009, a total of 33 months, so as to hurry grasp the shift and modification of corporate competitiveness towards sustainable management in the course of time.
論文目次 目錄
誌謝辭…………………………………………………………………I
中文摘要…………………………………………………………………II
Abstract ………………………………………………………………III
目錄……………………………………………………………………IV
表目錄…………………………………………………………………V
圖目錄…………………………………………………………………VI

第一章 緒論……………………………………………………………1
1.1研究背景與動機……………………………………………………1
1.2研究目的……………………………………………………………4
1.3研究流程……………………………………………………………6
第二章 文獻回顧………………………………………………………7
2.1金融海嘯……………………………………………………………7
2.2智慧資本的定義……………………………………………………10
2.3智慧資本的分類……………………………………………………12
2.4智慧資本的衡量指標………………………………………………15
2.5資料包絡分析法……………………………………………………21
第三章 研究方法 ……………………………………………………31
3.1研究架構建立………………………………………………………31
3.2研究變項的選定與說明……………………………………………32
第四章 個案實證分析…………………………………………………39
4.1個案公司簡介………………………………………………………39
4.2實證分析與解釋……………………………………………………41
第五章 研究結果與建議………………………………………………52
5.1研究結果……………………………………………………………52
5.2建議…………………………………………………………………53
5.3後續研究……………………………………………………………54
參考文獻 ………………………………………………………………55
附表1……………………………………………………………………62
附表2……………………………………………………………………63
附表3……………………………………………………………………64
附表4……………………………………………………………………65


表目錄
表2.1 Stewart的智慧資本衡量指標…………………………………15
表2.2智慧資本指標揭露頻率………………………………………17
表2.3智慧資本應有項目量表………………………………………18
續表2.3智慧資本應有項目量表……………………………………19
表3.1 DMU選定表……………………………………………………33
表3.2智慧資本操作型定義…………………………………………35
表3.3個案公司智慧資本投入項與產出項…………………………36
表4.1個案公司主要產品及營業比重………………………………40
表4.2個案公司DMU效率值…………………………………………43
表4.3各DMU差額變數改善幅度表-A部門…………………………45
表4.4各DMU差額變數改善幅度表-B部門…………………………46
表4.5各時期均值差額變數改善幅度表-A部門……………………49
表4.6各時期均值差額變數改善幅度表-B部門……………………50



圖目錄
圖1.1研究流程…………………………………………………………6
圖2.1金融海嘯形成圖…………………………………………………8
圖2.2金融海嘯時間圖…………………………………………………8
圖3.1研究架構圖 ……………………………………………………31
圖4.1裸片價格走勢圖 ………………………………………………40


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