臺灣博碩士論文加值系統

在知識經濟的時代，知識和智慧資本一直被視為價值的主要創造來源。即使典範的移轉，從過去的勞力密集到知識密集型的工作，管理上對無形資產的了解意識仍然相當不足。在現今的研究中很少存在這樣一個架構，說明衡量研發績效不該只侷限在有形的指標，更要談及無形的層面。有鑑於此，為了建構更為完善的研發績效衡量模型，該模型結合智慧資本的觀念，以玆呈現真實的績效價值。在智慧資本領域中，其評估模式已經成為衡量無形資本的主要研究方式，其充分解釋了一組織其帳面價值和市場價值之間的差距，因為從現在的財務報表並無法充分揭露其無形資產。
此研究主要是提出一衡量研發績效的模型，其特點建立在整合研發的角度與智慧資本的觀點，也就是該架構下的指標融合來自「投入-過程-結果」三階段衡量，以及智慧資本評估兩大領域。此外並應用因素分析，從三大階段下的43個指標萃取出11個因素，再者利用層級分析法權衡在衡量研發績效時，各個指標和次指標的重要性程度，而其主要研究範圍為台灣研發中心。
主要的研究發現有以下四點：(1)「結果階段」是衡量研發績效最重要的考量點；(2)最重要的三個因素分別為「技術可用性」(創新資本)、「研發與商業策略契合」(組織資本)、「研發人員知識的累積」(人力資本)；(3)「研發與商業策略契合」為投入階段最為重要的因素；「專案執行力」(人力資本和組織資本)在過程階段名列首位；「技術可用性」則是結果階段中最具影響力的關鍵因素；(4)人力資本在各個階段皆扮演重要的角色，也驗證了員工是公司不可或缺的資本。高階管理人員可運用此模型事先規劃研發活動，也可以利用該模型衡量研發績效，再者此模型助益高階管理人員重視公司的無形資產。最後，相較於過去衡量研發績效對「結構資本」的重視，「人力資本」以及「關係資本」較少被談及，本研究從智慧資本的觀點補足對此兩資本的重視。在未來研究方面，則可運用該模型以玆衡量其他國家研發中心的研發績效表現。

Knowledge and intellectual capital (IC) have been known as the primary creators of value in the economy. In spite of the paradigm shifting toward knowledge base, there is still little managerial awareness of intangible assets. There are few models for appraisal of R&D performance from intellectual capital aspects. The measurement of intellectual capital has prevailed as an assessment of the intangibles which bridge the gap between the market value and book value of an organization because of the decreasing usefulness of current financial reports. This study has proposed a model based on the Input-Process-Result (IPR) framework to measure R&D performance from the perspective of intellectual capital. The application of the factor analysis makes it possible to condense forty-three indicators into eleven conceptual factors; furthermore, the thesis deployed analytical hierarchy process to weigh criteria and sub-criteria influencing R&D performance in Taiwan R&D centers.
The major findings are as follows: (1) the result phase is the main concern for assessing performance; (2) the top three weighting factors are Usefulness of technology (Innovational capital), Strategy fitness (Organizational capital), Knowledge and Know-how of R&D personnel (Human capital); (3) Strategy Fitness places a significant role in the input phase; Project Execution (Human and Organizational capital) is the primary indicator in the process phase; Usefulness of Technology is valued uppermost in the results phase; (4) Human Capital is the center in all the phases, meaning that the employee is an indispensable driver. Therefore, the manager level can apply the model to plan the R&D activities in advance and furthermore to appraise R&D performance. Besides, the model can aid managers to be conscious of the significance of the intangible assets in the companies. In conclusion, the traditional measurement of R&D performance put more emphasis on Structural capital (Organizational capital, Innovational capital, and Process capital), but little on Human capital and Relational capital; however, from the perspective of intellectual capital, it supplements the lack of Human and Relational capitals to assess R&D performance in a comprehensive viewpoint. The survey of the other countries under the proposed model should aid in the acceptance and use.

Chapter 1 Introduction....................................1
1.1 Research Background and Motives......................1
1.2 Research Objective...................................2
1.3 Research Procedures..................................3
1.4 Organization of Chapters.............................4

Chapter 2 Literature Review...............................5
2.1 Intellectual Capital.................................5
2.1.1 Definition of Intellectual Capital.............5
2.1.2 Taxonomy of Intellectual Capital...............9
2.1.3 Measurement of Intellectual Capital...........13
2.2 R&D Performance.....................................17
2.2.1 Factors Influencing R&D Performance...........17
2.2.2 Measuring R&D Performance.....................20
2.3 The relation between IC and R&D Performance.........29
2.3.1 R&D Performance Metrics.......................29
2.3.2 Measuring R&D Performance from the Perspective
of IC.........................................32

Chapter 3 Research Methodology...........................37
3.1 Research Framework..................................37
3.2 Factor Analysis.....................................38
3.2.1 Types of Factor Analysis......................38
3.2.2 Steps of Exploratory Factor Analysis..........39
3.3 Factor Analysis Questionnaire Design................41
3.3.1 Questionnaire Design..........................41
3.2.2 Personal Interviewing.........................42
3.3.3 Survey Scope..................................45
3.3 Analytical Hierarchy Process........................45
3.3.1 Definition of AHP.............................45
3.3.2 Four Basic Stages of AHP......................47
3.3.3 Advantages of AHP.............................51
3.4 AHP Questionnnaire Design...........................52
3.4.1 Questionnaire Design..........................52
3.4.2 Survey Scope..................................54

Chapter 4 Results........................................55
4.1 Factor Analysis.....................................55
4.2 AHP Analysis........................................57
4.2.1 Sample Analysis...............................58
4.2.2 Weight Analysis...............................59
4.2.3 Global Priority Analysis......................62

Chapter 5 Discussions....................................63

Chapter 6 Conclusions....................................71

References................................................73

Appendices................................................77
Appendix-1: Disciplinary Views on Intellectual Capital..77
Appendix-2: Factor Analysis.............................88
Appendix-3: Reliability Test............................90
Appendix-4: Two Interview Transcripts...................93
Appendix-5: Two Questionnaires.........................100
Appendix-6: Interview Questions........................108
Appendix-7: Two Case Studies...........................110

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