政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/56499

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/56499

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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/56499

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/56499

Title:	策略性人力資本之衡量與價值之創造-以智慧型手機製造業為例 The Measurement of Strategic Human Capital and Value Creation－A case study of Smartphone Manufacturer
Authors:	成昀達 Cheng, Yun Ta
Contributors:	吳安妮 Wu, Anne 成昀達 Cheng, Yun Ta
Keywords:	策略性人力資本顧客資本創新資本 Strategic human capital Customer capital Innovation capital
Date:	2010
Issue Date:	2013-01-02 13:21:30 (UTC+8)
Abstract:	人力資本的衡量，為智慧資本領域中相當重要的一環。但過往的研究與討論，卻都陷入「靜態」與「歷史」資料的分析，對於企業在管理與決策時，並無法提供適時、適當且適切之資訊。本研究利用動態競爭分析之概念，改善人力資本資訊在使用上不足之處，並據以建立預測企業未來發展及表現的衡量基礎。本研究採個案研究法，以我國智慧型手機製造企業為研究對象，利用公開資訊的蒐集與分析，探討其發展過程中有關策略性人力資本的變動，衡量個案公司在投入面、管理面及產出面之智慧資本，並與顧客資本及創新資本相結合，同步利用量化及質化之方式對策略性人力資本之衡量與其所創造之價值進行分析，進而做出下列結論：一、策略將嚴重影響企業人力資本的內涵與價值。二、策略執行的效度與效率會因管理階層對策略之決心與態度而有差異。三、組織中團隊功能異質性的提升，有助於企業發展創新策略。四、組織中團隊教育背景異質性的下降，有於助企業集中資源，聚焦策略，並增加產品發展及技術創新之強度。 The measurement of human capital is always a crucial part of intellectual capital issue. However, researchs and discussions both are focus on the “static” and “historical” data analysis in the past. It is bounded to provide timely, appropriate information to assist management formulating strategy and making decisions. This study is aim to improve the weakness of statistical human capital’s information and establish the forward-looking forecasting scheme to measure enterprise’s performance. This study select one smartphone manufacturer in Taiwan as an sample, by adopting the method of case study, we collect public information and deeply analyze the various factors about strategic human capital, including the heterogeneity of team member by functional attributes and by educational disciplines. We integrate strategic human capital data with customer capital and innovation capital, measure enterprise’s performance in input, management and output aspects both in quantitative and qualitative method simultaneously, and create the value of combination with these intellectual capitals. Then make the following conclusions: First, the strategy always will seriously affect the meaning and value of human capital. Second, the determination and attitude of management will influence the validity and efficiency of strategy. Third, the higher heterogeneity of team member in functional attributes has positive help when developing innovative strategies. Fourth, the lower heterogeneity of team member in educational disciplines has positive help to centralize business resources, focus on specific strategy, and increase the strength of product development and technology innovation.
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Description:	碩士國立政治大學會計研究所 97353018 99
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0097353018
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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