臺灣博碩士論文加值系統

伴隨著知識經濟時代的來臨，對企業而言，智慧資本成為了最具生產力的要素，許多高科技公司擁有相對高的市場價值和稀少的實質資產，其市面價值與帳面價值的差異被歸屬無形資產所帶來的貢獻。在這樣一個情況下，不僅一個新的衡量智慧資本的方法是必須的，同時也代表新的管理典範的出現。此研究最主要目的在比較現存的智慧資本衡量作為克服這個挑戰的第一步，更進一步，提供一個衡量智慧資本的方法藉由計算智慧資本報酬率來了解公司智慧資本的運用情況。在過去，一些學者提出衡量智慧資本的量測方法，大多數的主要集中在衡量公司整體的智慧資本價值。本研究以個體層面來探討智慧資本的績效，藉由公司產品或服務所產生的收益除以創造智慧資本的成本來得到智慧資本報酬率數值。其中成本面的計算是由流程觀點出發，藉由確認生產產品或提供服務所須的流程來估算各流程智慧資本的成本。在收益分配方面，並藉由文獻整理發展問卷指標，本研究所包含的智慧資本可分為四大類，其中有人力資本，流程資本，創新資本及關係資本，來得到資訊服務業衡量智慧資本的重要指標，並依據各指標對於流程的重要性及存量來計算其所得的分數，最後我們並依據所得到的分數來分配收益到各個流程及智慧資本要項。
此方法原始構想來自於知識附加價值法(Knowledge Value-added Approach)，至今，KVA 已被實務界廣泛的使用。企業可將此法應用於產品生產或服務的提供上，來比較各流程智慧資本及四大類智慧資本要項的績效，同時也可以比較多個類似產品或服務的智慧報酬率績效，提供管理者做為投資智慧資本決策或管理的參考依據。
本研究最後並從資訊服務業中挑選出一間在ERP專案導入有卓越成就的軟體公司，來進行個案訪談，以說明此法的運用，且針對個案結果做分析並給予建議。

Intellectual Capital (IC) is the most important productive factor for organization with the coming of knowledge-based economy era. Many high-tech firms have relatively high market value with few physical assets. The difference between market value and book value is attributed to the extension of intangible assets. Not only a new method to measure IC is imperative, but it represents the emergence of new management paradigm. The purpose of this study is to compare the well-known existing IC models as the first step toward meeting that challenge, and furthermore providing a method to produce return on investment of IC (ROIC) ratios to show how to measure and leverage corporate IC. Several techniques have been used to measure IC in the past, the majority focused on measuring unique value of IC at the corporate level. What is proposed here is a sub-corporate level approach meant to measure the performance of intellectual capital by dividing revenue generated by the product or service by the cost incurred for creating IC. The cost is calculated from the process aspect. For the revenue side, we take advantage of questionnaire to obtain the important indicators in information service industry, and then use the indicator to calculate the scores based on the importance of process and stock of intellectual capital. Intellectual capital within organization consists of four categories, including human capital, process capital, innovation capital and relational capital. Finally, we distribute revenue over individual process and individual IC item according to the contribution of intellectual capital.
The original conception of this method derives from Knowledge Value-Added approach (KVA), KVA has been utilized worldwide so far. Businesses can apply my method to products produced or service offered to compare the ROIC performance in each process and the performance of each IC item as the basis of IC investment decision or management for investors and managers.
Ultimately a software company which has an excellent position in the introduction of ERP system is chosen as the case company. The cases are illustrated to show how to use the method and some analysis and suggestions are given.

Table of Contents
中文摘要....................................................................................................... I
ABSTRACT.............................................................................................. III
謝誌..............................................................................................................V
TABLE OF CONTENTS..........................................................................VI
LIST OF FIGURES............................................................................... VIII
LIST OF TABLE .......................................................................................IX
CHAPTER 1 INTRODUCTION ............................................................... 1
1.1 Background ......................................................................................... 1
1.2 Research Motives ................................................................................ 1
1.3 Research Objective.............................................................................. 2
1.4 Research Flow ..................................................................................... 3
CHAPTER 2 LITERATURE REVIEW................................................... 5
2.1 The Basics of IC .................................................................................. 5
2.1.1 The definition of IC...................................................................... 5
2.1.2 The classification and content of IC ............................................ 7
2.1.3 The importance of IC ................................................................... 9
2.2 The Measurement and Management of IC........................................ 10
2.2.1 The measurement of IC.............................................................. 10
2.2.2 IC indicators for measurement ................................................... 16
2.2.3 The management of IC............................................................... 20
2.3 The Calculation of Cost..................................................................... 21
2.4 The Allocation of Revenue................................................................ 22
CHAPTER 3 RESEARCH METHODOLOGY..................................... 24
3.1 The Concept of ROIC ....................................................................... 24
3.2 Model Development.......................................................................... 24
3.3 Construction of Measurement Indicators for IC ............................... 29
3.4 Selection of IC Indicators.................................................................. 34
CHAPTER 4 AN EMPIRICAL CASE IN IS INDUSTRY.................... 38
4.1 Introduction of the Case Company ................................................... 38
4.2 Application of the Model- ERP Projects........................................... 39
4.2.1 The calculation of cost ( ia ic Cost , b proc Cost and
m prod Cost ) ............... 39
4.2.2 The revenue allocation and ROIC.............................................. 43
4.3.3 The comparison and analysis of ROIC between projects .......... 49
CHAPTER 5 CONCLUSIONS AND FUTURE DIRECTIONS .......... 51
5.1 Conclusions ....................................................................................... 51
5.2 Research Limitation .......................................................................... 52
5.3 Future Directions............................................................................... 53
BIBLIOGRAPHY ..................................................................................... 54
APPENDICES ........................................................................................... 59
Appendix A: Questionnaire………………………………………………59
Appendix B: The Results of Questionnaire- Number and Percentage of
Indicators .............................................................................. 65
Appendix C: The Scores Calculatoin of IC 2-Project A…….…………... 70
Appendix D: The Scores Calculation of IC 1 - ERP Project B ...………...83
Appendix E: The Scores Calculation of IC 1 - ERP Project C …………86

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