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    题名: 新產品開發價值創造因素及途徑之研究－並探討專案特性之影響
    作者: 王文英
    贡献者: 會計系
    关键词: 新產品開發績效;智慧資本;價值創造途徑;新產品開發專案特性;個案研究法
    New product development (NPD) performance;Intellectual capital;Ways to value creation;NPD project characteristic;Case study method
    日期: 2015
    上传时间: 2017-05-17 16:39:49 (UTC+8)
    摘要: 在產品生命週期縮短及顧客需求多樣之現今環境下，新產品開發已成為企業競爭力的一重要來源，而新產品開發涉及許多智慧資本，這些智慧資本對於新產品開發績效具有重大影響。本研究之目的即以我國企業為對象，採取個案研究法，探討影響新產品開發績效之重要智慧資本及其價值創造途徑，並分析新產品開發專案特性與智慧資本之關係。研究結果發現：為了提昇新產品開發績效，企業除了重視資源之投入，尚需建構有效率的中間處理過程機制，以期帶來產出成果。新產品開發專案的創新特性不同，導致對智慧資本的所需程度與管控嚴密程度略有不同。然而，伴隨企業的策略或產品特性不同，則可能會使企業之重要智慧資本有所差異。本研究結果可供我國產業界參考應用，俾助有效管理與提昇競爭力。
    In current circumstances of shorter product life cycle and diversified customers’ needs, developing new product has become one of the important sources of firm competitiveness. Intellectual capital, which is needed in new product development (NPD) stage, has a great effect upon NPD performance. The purpose of this research is to investigate the intellectual capital that affects NPD performance and the ways to value creation. The
    relationship between intellectual capital and NPD project characteristic was explored as well. The case study method with our domestic companies as objects of investigation was adopted. The research result shows that in order to promote NPD performance, the case companies not only put emphasis on inputting resources, but also structure efficient processing mechanisms to lead to output results. Moreover, there are slight differences in the degrees of requiring and managing intellectual capital between different NPD projects characteristic of innovation. However, the important intellectual capital would be different according to the firm’s strategy or product identity. The research results are helpful for complementing the related theoretical exploration and providing implications for our domestic firms to improve management and promote competitiveness.
    關聯: MOST 103-2410-H-004-098
    数据类型: report
    显示于类别:[會計學系] 國科會研究計畫

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