台灣IC設計產業經營績效與智慧財產權之連動分析

The Interrelationship between Operating Performance of Taiwan IC Design Industry and Intellectual Property Right

盧莉蓉(Li-Jung Lu)

指導教授 ： 盧煜煬

元智大學/管理學院/企業管理學系/碩士(2005年)

摘要

90年代以前，企業的價值著重於有形資產，企業的策略也在於取得與維護此等有形資產。但是，隨著以知識為基礎的新式經濟時代崛起，一種有別於傳統資產定義，奠基於人類思考、創新的資產大量成長，此即所謂「無形資產」。近來台灣產業結構面臨重大的轉捩點，「智慧資本」成為台灣順利轉型為高附加價值知識型產業的關鍵。「知識」儼然成為一種卓越的經濟資源，企業如能善用此等競爭利器，便能在快速變動的競局中，掌握爆炸性成長契機並建立持續性競爭優勢。使得智慧資本的創造、蓄積與管理隨之逐漸成為企業策略發展重點。
而台灣半導體產業在歷經二十餘年的發展，已具備完整產業鏈支援，加以在產官學多方努力下，我國半導體產業已處於世界領先地位。其中我國IC設計業更以28％的全球市佔率緊追在全球第一大IC設計國家－美國之後。而由工研院的分析報告更指出，台灣IC設計產業所創造的平均產值表現顯著優異於其他IC次產業，此乃因為IC設計產業屬於高度知識密集產業，方能締造如此高的附加價值。
有鑒於此，本研究乃以智慧資本為主要關注議題，並擇取我國IC設計產業廠商作為研究對象。藉由「專利」的角度，探究其對廠商績效表現的影響力。有別於傳統純以財務績效指標評比績效表現的研究，本研究利用一系列包含財務及非財務構面的指標，針對台灣IC設計產業廠商進行績效評估，希冀透過客觀的數據進行分析，提供業界在運用智慧資本策略以提昇績效時之參考。
本研究不僅藉由資料包絡分析法的BCC模式，從橫斷面探討92年度我國IC設計產業的相對效率值，以找出標竿企業；並利用差額變數分析，就當前資源使用狀況提供改善建議；且透過Malmquist生產力指數探討縱斷面，亦即隨著時間的進展，分析同一決策單位在不同時期其經營效率之變遷情況；最後，並建構一管理決策矩陣，企圖找出不同類型IC設計公司之特色，進而探討不同類型公司與其經營績效之關聯性。

關鍵字

IC設計產業 ； 智慧財產 ； 經營績效

並列摘要

Before 90s, business emphasized on tangible assets to create its value, and focus of business strategy also accentuated to acquire and maintain such kind of assets. But accompany with the coming of knowledge-based economy era, intangible assets which base on human thinking and innovation grow up considerably. In the recent years, Taiwan’s industries confront with an important turning point, and “intellectual capital” becomes abruptly a key factor to decide success or failure in the market of living competition. Furthermore, “knowledge” is regarded as a remarkable economic resource in the competitiveness and survival of a nation's enterprises. If business can utilizes this competitive weapon well, it will help build sustaining competitive advantage in the variable environment. As a result, the creation, storage and management of intellectual capital become emphasis of strategic development.
After development for tens of years, Taiwan’s semiconductor industry has established a mature supply chain to support the whole circumstance. And under the endeavors of university, industry, and government, Taiwan also has achieved a leading position in global semiconductor industry. As a result, this study takes intellectual capital as a concerning subject, and selects Taiwan’s IC design industry as research scope. Utilize a series of financial and non-financial indices to investigate the performance evaluation of 16 IC design houses in Taiwan.
With the application of BCC model of DEA, this study conducts the relative performance analysis among 16 IC design companies and find out the benchmark. In addition, the study performs slack variable analysis to realize the inefficiency causes from present input and output, and probes their trends during different periods. Finally this study also constructs a managerial matrix in order to examine characteristics of different types of firms, and investigates the relevance between business performance.

並列關鍵字

IC design industry ； Intellectual property