政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/30296
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113318/144297 (79%)
Visitors : 51100140      Online Users : 935
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/30296


    Title: 平衡計分卡與智慧資本之結合-以美容產業為例
    Authors: 林志剛
    Contributors: 吳安妮
    林志剛
    Keywords: 平衡計分卡
    智慧資本
    美容產業
    服務業
    Date: 2005
    Issue Date: 2009-09-11 17:37:07 (UTC+8)
    Abstract: 平衡計分卡被美國哈佛商業評論評定為二十世紀最重要的七十五種商業概念之一，透過四個構面的解析，可以將企業組織之策略具體與行動緊密結合，以利企業組織之策略落實，故影響企業之經營管理甚深。而另一方面，隨著經濟演變之腳步，企業之經營模式逐漸由「資本密集化」轉變為「知識密集化」，故智慧資本於企業經營中，已扮演關鍵之角色地位。未來企業之關鍵競爭能力將著眼於其組織之智慧資本管理之上。但回顧國內相關論文，針對企業組織智慧資本之整體性管理架構之論文，仍屬少數，較少著墨。故本研究擬結合平衡計分卡與智慧資本之架構，以建構一智慧資本管理之整體性架構，進而引導智慧資本之創造及管理。並挑選一挽面業個案公司以為研究對象，將此一分析平台應用於個案公司之分析之上，以瞭解個案公司為達成策略之目的，其所應聚焦、管理、累積之智慧資本為何？本研究並依據個案公司分析之智慧資本缺口提出可行性之建議，俾作為個案公司及後續企業採用此一結構平台時之參考。
    In recent years, academic scholars and business world managers have both given increasing attention to the importance of Balanced Scorecard(BSC). BSC is a very powerful strategic measurement system. And in the fast-changing business environment nowadays, the only way to create a competitive advantage is by managing IC. This thesis aims to discuss how to integrate the Balanced Scorecard with intellectual capital, and handle the issues of creation, formation, measurement and even management of strategic intellectual capital (SIC).This thesis conducts a case study under a cosmetic company to illustrate the integration between the BSC and IC. By this system, case company will find intellectual capital gap. It will help case company to implement strategy effectively and maximize value. Furthermore, these case study results and findings may be generalized to other companies adopting or considering adopting the integration between the BSC and IC as a strategic and management control device.
    Reference: 一、中文部分：
    艾德文森，1999，智慧資本-如何衡量資訊時代無形資產的價值，林大容譯，台北：麥田出版社。
    吳安妮，2004，平衡計分卡之重點發展方向，會計研究月刊，第224期(7月)：98-108。
    徐女琇，1996，美容從業人員專業能力之研究，台北：中國文化大學生活應用科學研究所碩士論文，未出版。
    郭淑蕙，2001，台灣北區美容師參與回流教育學習需求之研究，台北：中國文化大學生活應用科學研究所碩士論文，未出版。
    麥可波特，1991，競爭策略，周旭華譯，台北：華泰書局。
    彭火樹，2006，智慧資本發展概論，智慧資本管理：2-5。
    艾德華坦薩克，1996，美容院經營管理，簡婕譯，台北：亞太出版社。
    亨利甘比諾，1997，美容事業經營寶典，彭明瑋譯，台北：亞太出版社。
    二、英文部分：
    Allee, V.1999. The Art and Practice of being a Revolutionary. Journal of Knowledge Management 3(2):121-131.
    Wu, A. 2005. The integration between Balanced Scorecard and intellectual capital. Journal of Intellectual Capital 6(2):267-285.
    Bateson, J. E. G.. 1985, Self-service consumer: An exploratory study.Journal of Retailing 61(3):49-76.
    Bontis,N., N.C. Dragonetti, K.Jacobsen, and G. Roos. 1999. The knowledge toolbox: A review of the tools available to measure and manage intangible resources. European Management Journal 17(4): 391-402.
    Booth, R. 1998. The measurement of intellectual capital. Management Accounting (British) 76(10): 26-29.
    Bukh, P. N. , M. R. Johansen,and J. Mouritsen.2002. Multiple integrated performance management systems: IC and BSC in a software company. Singapore Management Review 24(3):21-33.
    Eccles, R., and N. Nohria. 1992. Beyond the hype-rediscovering the essence of management. Boston, MA: Harvard Business School Press.
    Edvinsson, L. and M. S. Malone. 1997. Intellectual capital realizing your companies true value by finding its hidden brainpower. New York : HarperBusiness.
    Christian,G..1982.Strategic management and marketing in the service sector,Helsingfors: Swedish School of Economics and Business Administration.
    Groves, S. 2002. Knowledge wins in the new economy. Records Management Quarterly 36（2）：6.
    Huseman, C. and J.P. Goodman. 1999. Leading with knowledge: The Nature of Competition in the 21st Century, Sage,Beverly Hills, CA.
    Kaplan, R.,and D.Norton. 1992. The balanced scorecard - Measures that drive performance. Harvard Business Review.Boston 70(1):71-80.
    Kaplan, R.,and D.Norton. 1996.Using the balanced scorecard as a strategic management system. Harvard Business Review.Boston: 74(1):75-86.
    Lynn, B. 1998. Performance evaluation in the New Economy: Bringing the Measurement and Evaluation of Intellectual Capital into the Management Planning and Control System. International Journal of Technology Management 16(1/2/3):162-176.
    Niamh, B.,and C. Brenda, 2000. Intellectual capital: Current issues and policy implications. Journal of Intellectual Capital. Bradford 1(3):206.
    Roos, J., G. Roos, L. Edvinsson, and N. C. Dragonetti. 1998. Intellectual capital: Navigating in the new business landscape.
    New York: New York University Press.
    Description: 碩士
    國立政治大學
    會計研究所
    92353016
    94
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0923530161
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

    Files in This Item:

    File SizeFormat
    index.html0KbHTML2215View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback