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    Title: 多品牌策略與智慧資本關係之個案研究
    A case study of the relationship between multi-brand strategy and intellectual capital
    Authors: 劉昱廷
    Contributors: 王文英
    劉昱廷
    Keywords: 多品牌策略
    智慧資本
    策略性智慧資本
    智慧資本管理制度
    The multi-brand strategy
    Intellectual capital  
    Strategic intellectual capital
    Intellectual capital management system
    Date: 2016
    Issue Date: 2016-07-11 16:54:16 (UTC+8)
    Abstract: 對於企業而言,品牌不僅僅只是名稱或標誌,而是可以為企業帶來龐大的價值。隨著市場的競爭愈趨激烈,消費者的喜好愈趨多元,許多企業採用多品牌策略來區隔市場,以吸引不同喜好的消費者群體。如今隨著知識經濟時代的來臨,企業競爭力的來源已轉變成以智慧資本為主的無形資產,故如何幫助採用多品牌策略之企業有效的創造與蓄積相關之重要智慧資本,是相當重要的。
    本研究採用個案研究法,以國際知名的快速消費品之台灣子公司為研究對象,探討企業選擇多品牌策略之優缺點、多品牌策略下之重要智慧資本以及相關管理議題。得出結論如下:
    一、多品牌策略為個案公司帶來了7項優點與4項缺點。
    二、個案公司多品牌策略下重要之智慧資本項目共有51項,且偏重於關係資本與創新資本。
    三、個案公司對於多品牌策略經營下之重要智慧資本項目設有相應之管理制度來蓄積其策略性智慧資本。
    四、個案公司多品牌策略下單一品牌經營重要之智慧資本項目共有30項,且偏重於關係資本。
    五、多品牌策略經營觀點與單一品牌經營觀點所重視之智慧資本項目有其相同與相異之處。
    Reference: 一、中文部分:
    王文英與張清福,2004,智慧資本影響績效模式之探討:我國半導體業之實證研究,會計評論,第39期(7月):89-117。
    王寒、陳通與唐建生,2007,企業多品牌戰略決策模式研究,現代財經,第27卷第11期:41-43。
    王蕾,2010,多品牌策略及其應用研究─以歐萊雅公司為例,對外經濟貿易大學工商管理碩士論文
    李小娟,1989,產品的第二生命,台灣經濟研究月刊,第12卷第2期:41-43。
    吳思華,1994,策略九說-第四說:資源說,世界經理文摘,第89期(1月):74-87。
    吳思華,2000,策略九說:策略思考的本質,台北市:臉譜出版。
    吳思華、吳安妮、林宛瑩、彭火樹與王文英,2001,我國產業智慧資本先導性個案研究,財團法人資訊工業策進會分包學術機構研究計畫期末報告。
    吳思華、賴鈺晶與顏如妙,2000,網際網路智慧資本衡量與發展措施研究,經濟部工業局軟體五年發展計畫。
    國立政治大學商學院台灣智慧資本研究中心與財團法人資訊工業策進會資訊情報中心,2006,智慧資本管理,台北:華泰文化。
    張秀屏,2000,自創品牌策略、策略性資源類型對品牌權益績效關係之研究-國際化企業策略聯盟之實證,中原大學企業管理學系碩士論文。
    陳信安,2007,探討多品牌策略之組織核心能耐-以金車公司為例,銘傳大學管理學院高階經理碩士學程論文。
    黃蕙娟,1990,臺灣企業國際上自創品牌策略之研究,政治大學企業管理研究所碩士論文。
    樓永堅、張愛華、楊朝旭、魏聖忠、吳祉芸,2006,顧客資本,國立政治大學商學院台灣智慧資本研究中心,財團法人資訊工業策進會資訊市場情報中心編著,智慧資本管理:91-120,台北:華泰。
    鄭丁旺、王文英與張清福, 2007,,我國企業應報導智慧資本項目之調查研究,會計研究月刊,第259期(6月):106-121。
    劉欣靜,1997,台灣廠商自創品牌之決策過程─以交易成本理論為分析架構,政治大學國際貿易學系研究所碩士論文。
    黎堅,1989,自創品牌的檢討,台灣經濟研究月刊,第12卷第2期:19-25。
    戴國良,2007,品牌行銷與管理,台北市:五南。


    二、英文部分:
    Aaker, D. A. 1989. Managing assets and skills: The key to a sustainable competitive advantage. California Management Review (Winter):91-106.
    Aaker, D. A. 1991. Managing Brand Equity. New York: Free Press.
    Aaker, D. A. 1996. Building Strong Brands. New York: Free Press.
    Al-Ali, N. 2003. Comprehensive Intellectual Capital Management. Hoboken, New Jersey: John Wiley & Sons, Inc.
    Bontis, N. 1996. There`s a price on your head: Managing intellectual capital strategically. Business Quarterly 60(4): 40-47.
    Bontis, N.1998. Intellectual capital: An exploratory study that develops measures and models. Management Decision 36(2): 63-76.
    Boone, L. E., and D. L. Kurtz. 2012. Principles of Contemporary Marketing. Mason: Cengage Learning, Inc.
    Bukh, P. N., H. T. Larsen, and J. Mouritsen. 2001. Constructing intellectual capital statements. Scandinavian Journal of Management 17(1): 87-108.
    Chen, J., Z. Zhu, and H. Y. Xie. 2004. Measuring intellectual capital: A new model and empirical study. Journal of Intellectual Capital 5 (1): 195-212.
    Doyle, P. 1989. Building successful brands: The strategic options. Journal of Marketing Management 5(1): 77-95.
    Dzinkowski, R. 2000. The measurement and management of intellectual capital: An introduction. Management Accounting 78 (2): 32-36.
    Edvinsson, L., and M. S. Malone. 1997. Intellectual Capital: Realizing Your Company’s True Value by Finding its Hidden Roots. New York: HarperCollins Publishers, Inc.
    Edvinsson, L., and P. Sullivan. 1996. Developing a model for managing intellectualcapital. European Management Journal 14(4): 356-364.
    Grant, R. M. 1991. The resources-based theory of competitive advantage: Implications for strategy formulation. California Management Review 33(Spring): 114-135.
    Johnson, W. H. 1999. An integrative taxonomy of intellectual capital: Measuring the stock and flow of intellectual capital components in the firm. International Journal of Technology Management 18(5/6/7/8): 562-575.
    Keller, K. L. 1998. Strategic Brand Management: Building, Measuring, and Managing Brand Equity. NJ: Prentice-Hall.
    Knight, D. J. 1999. Performance measure for increasing intellectual capital. Strategy &; Leadership 27(2): 22-27.
    Kotler, P. 1999. Kotler on Marketing: How to Creat, Win and Dominate Markets. New York: The Free Press.
    Kotler, P. 2000. Marketing Management: Analysis, Planning, Implementation and Control, 10th ed. NJ: Prentice-Hall.
    Kotler, P., and G. Armstrong. 1994. Principles of Marketing, 3th ed. NJ: Prentice-Hall.
    McCarthy, E. J., and W. D. Perreault. 2003. Basic Marketing, 14rd ed. NY: McGraw Hill.
    Pablos, P. O. 2002. Evidence of intellectual capital measurement from Asia, Europe, and the Middle East. Journal of Intellectual Capital 3(3): 287-302.
    Ries, A., and L. Ries. 1998. The 22 Immutable Laws of Branding. Harper-Collins Publisher Inc.
    Roos, G., and J. Roos., N. Dragonetti, and L. Edvinsson. 1998. Intellectual Capital: Navigating the New Business Landscape. New York: New York University Press.
    Smith, D. C., and C. W. Park. 1992. The Effects of Brand Extensions on Market Share and Advertising Efficiency. Journal of Marketing Research 29: 296-313.
    Stewart, T. A. 1997. Intellectual Capital: The New Wealth of Organizations. New York: Bantam Doubleday Dell Publishing Group, Inc.
    Tauber, E. M. 1981. Brand franchise extension: New product benefits from existing brand names. Business Horizons 24(2): 36-41.
    Ulrich, D. 1998. Intellectual capital = competence x commitment. Sloan Management Review 39(2): 15-26.
    Van Buren, M. E. 1999. A yardstick for knowledge management. Training & Development 53(5): 71-78.
    Wang, W. Y. 2003. The case study of management strategy and intellectual capital management system. 2003 International Intellectual Capital Conference.
    Ward, S., L. Light, and J. Goldstine. 1999. What high-tech managers need to know about brands. Harvard Business Review 77(4): 85-95.
    Wernerfelt, B. 1984. A resource-based view of the firm. Strategic Management Journal 5 (2): 171-180.
    Yin, R. K. 1994. Case Study Research – Design and method. 2nd ed. Newburry Park, Calif.: Sage Publication Inc.


    三、網路資料
    個案公司網站
    MBASKOOL,http://www.mbaskool.com/,檢索日期:2016年6月15日。
    台灣國際品牌價值調查,https://www.branding-taiwan.tw/brand_survey/brand20,檢索日期:2016年7月2日。
    Description: 碩士
    國立政治大學
    會計學系
    103353028
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0103353028
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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