營建業智慧資本要素與經營績效關聯之研究－以台灣上市營建公司個案為例

Association between the Intellectual Asset Indicators and the Operating Performance of Construction Industry-A Case Study of Two Listed Construction-Related Firms in Taiwan

林鼎鈞(Ding-Jyun Lin) ； 余文德(Wen-Der Yu) ； 吳誌銘(Chih-Ming Wu)

《中國土木水利工程學刊》 27卷1期 (2015/03) Pp. 23-36

https://doi.org/10.6652/JoCICHE.201503_27(1).0003

摘要

營建產業對國家總體經濟發展扮演著重要角色，營建企業經營過程所累積的智慧資本，不但影響企業之競爭力，更關乎整體營建產業發展。過去學術界有關智慧資本與經營績效之研究大多以資通訊、生物科技等高科技產業為主，其模式未必適用於營建產業；有鑑於此，本研究歸納現有智慧資本及其對經營績效影響相關文獻，並針對營建產業的經營特性，建立一套適用於營建產業之智慧資本評價模式。透過時間序列分析並以台灣地區兩家不同類型之營建企業進行實證後發現，營建企業亦屬於高度仰賴智慧資本之產業；營建企業經營者應重視智慧資本之累積，以提升企業之經營績效。本研究所提出之模式可提供營建企業經營者參考，藉以調整業務執行及資源配置之策略，並提升其組織之產業競爭力。

關鍵字

營建產業 ； 智慧資本 ； 經營績效 ； 時間序列分析

並列摘要

Construction industry has been a major contributor to the nationaleconomic development. It was also conceived that the accumulation and utilization of intellectual capital in construction industry does not only affect the competitiveness of the firm, but also impact the industry in a lager perspective. Previous research on intellectual asset (IA) evaluation was focused on High-Tech industries (e.g., Information & Communication Technology, Biotech, etc.), it is desirable to establish a specialized IA evaluation model for construction industry that is essentially different from High-Tech industries. The research aims at proposing a specialized IA evaluation and measurement model for the local construction industry, based on the existing IA evaluation models and taking into consideration of the characteristics of construction industry. After the empirical time-series analyses with two representative construction-related firms from the two sub-divisions of the local construction industry, it is found that the construction industry also belongs to knowledge-based industries that highly rely on IA. As a result, the managers of construction related-firms should emphasize more on accumulation of the intellectual assets in order to improve their operating performance. The proposed model provides a useful tool for top managers of construction-related firms to invest critical resources appropriately so as to increase the competitiveness of the firm in the market.

並列關鍵字

construction industry ； evaluation of intellectual assets ； business operating performance ； time series analysis