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研究生:周千右
研究生(外文):CHEN-YU CHOU
論文名稱:以平衡計分卡觀點討論企業策略、智慧資本與經營績效之關聯性研究
論文名稱(外文):The Correlation Relationship Between Enterprise Strategy, Intellectual Capital and Performance By Balance Score Card
指導教授:賴明材賴明材引用關係
學位類別:碩士
校院名稱:南台科技大學
系所名稱:企業管理系
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2006
畢業學年度:94
語文別:中文
論文頁數:107
中文關鍵詞:智慧資本策略平衡計分卡關聯性研究
外文關鍵詞:Business strategyIntellectual capitalPerformanceBalanced scorecard
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企業外部環境變遷迅速無息,企業於面臨全球化激烈競爭壓力之下,掌握與發展企業核心競爭力,則為國內中小型企業管理者所需正視之課題。在進入知識經濟時代之後,企業價值的創造以及維持核心能力的來源,則將取決於「無形資產」的累積。無論是員工能力的加總、企業智慧的累積與應用、組織氣候與組織文化…乃至於品牌、商譽或企業形象等等,皆為無形資產的表現,進一步探討到如組織流程能力的改善、創新能力的提升、知識分享機制…等,加上組織流程及企業關係等概念即形成了「智慧資本」。而智慧資本的質與量之累積,以及累積的速度等將由企業管理者所制定的企業策略所影響。智慧資本領域的發展現仍屬萌芽初期,故有許多研究範疇尚未加以討論。本研究則是探討「企業經營策略」、「智慧資本」及「經營績效」三者之間的關連性研究,並進行實證分析。
本研究針對據台北市、台中市、嘉義縣及台南縣市策略促進發展協會的廠商名單為抽樣母體,隨機抽樣600家廠商並以上述之中小企業高階主管為問卷的調查對象,以李克特五點量表作為受訪者的衡量尺度。
實證研究結果發現:(1)「企業經營策略」對「智慧資本」有顯著影響。(2)「企業經營策略」對「經營績效」有顯著影響。(3)「智慧資本」對「經營績效」也有顯著影響。(4) 經AMOS分析得知「企業經營策略」與「智慧資本」有相互影響的關係,「企業經營策略」與「經營績效」無因果關係,「智慧資本」及「經營績效」有因果關係。
Enterprise's external environment changes rapidly, under the pressure of globalization competition, how to grasp and develop enterprise's competitiveness is the situation the Enterprise's managers need to face. Entering the era of knowledge-driven economy, the creation and maintaining the source of key ability of enterprise's value, will depend on the accumulation of ' the intellectual capital '. The accumulation of and the quality and quantity of the intellectual capital, and the speed of accumulated will be influenced by enterprise's strategy that made by enterprise's administrator.
This article is conferring the correlation between ”enterprise strategy”, “ intellectual capital “ and “ performance “. The result of article is found: (1) ”enterprise's strategy “ will influence “ the intellectual capital “. (2) ” enterprise's strategy “ will influence “ performance “. (3) ” intellectual capital” will influence “ performance “. (4)After the analyzing by AMOS, ” enterprise's strategy “ and “ the intellectual capital “ have reciprocation- relationship, ” enterprise's strategy “ doesn’t not have causality-relationship with “ performance “. ” intellectual capital” has causality-relationship with “ performance “.
目次
摘要 II
ABSTRACT III
目次 IV
表目錄 V
圖目錄 VI
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 研究流程 3
第二章 文獻探討 5
第一節 智慧資本 5
第二節 企業策略 14
第三節 經營績效評估 20
第四節 平衡計分卡 32
第五節 經營策略、智慧資本與經營績效之間關聯性 40
第三章 研究方法 43
第一節 研究架構 43
第二節 研究變數及操作性定義 44
第三節 研究假設 47
第四節 問卷設計 47
第五節 資料分析方法 50
第四章 實証結果 55
第一節 敘述統計分析 55
第二節 信度及效度分析 57
第三節 因素分析 58
第四節 變異數分析 61
第五節 典型相關分析 66
第六節 結構方程模式分析 70
第五章 結論與建議 88
第一節 研究結論與建議 88
第二節 研究限制與未來建議 90
參考文獻 92
附錄 102
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