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標題: 一個衡量智慧資本報酬率的方法
A Method of Measuring Return on Investment of Intellectual Capital
作者: 蔡碧玉
Tsai, Pi-Yu
關鍵字: Intellectual Capital;智慧資本;ROIC;Cost Calculation;Revenue Allocation;智慧資本報酬率;成本計算;收益分配
出版社: 電子商務研究所
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.

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。
Appears in Collections:科技管理研究所

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