人力資本分類架構推衍-核心人力、顧客資本與績效之連結

Utilization of Human Capital Classification Structure to Examine the Relationships among Core Human Capital, Customer Capital and Performance

蕭美芬(Mei-Fan Hsiao)

指導教授 ： 林谷峻 ； 鍾彩焱

元智大學/管理學院/會計學系/碩士(2004年)

摘要

本文以學者Flamholtz（1999）、Lepak和Snell（2002）所採用之理論為基礎，建立並驗證國內學者林谷峻（2003）所提出之人力資本分類與人力資本成本形成整合的架構，再以學者Bontis（1998）、王文英及張清福（2004）的實證模型為基礎，探討核心人力、顧客資本對經營績效之影響。實證結果顯示，個案公司人力資本類型可區分為知識型員工（knowledge workers）、職務型員工（job-based workers）、及合夥型員工（alliance/partnerships）。其中，知識型員工又稱為核心人力（core worker），本文驗證出核心人力的確具有高度的策略價值（strategic value）及獨特性（uniqueness）。依此一實證結果，本文進一步利用個案公司，對核心員工的人力資本發展形成之相關成本的投入，與顧客資本及績效，做相關之連結分析。本文採用偏相關迴歸法（Partial Least Squares Approach）及線性結構關係模式（Linear Structure Relation；簡稱LISREL），分析核心人力資本、顧客資本與績效間之關係。實證結果發現，核心人力資本形成的各個階段，只有投入發展階段及維護學習階段，對核心人力資本有顯著效果；而重要顧客的個數、營收及推銷費用率，對顧客資本有顯著效果；經營績效方面，不論內部績效或外部績效皆能有效的衡量公司的整體績效，且核心人力資本及顧客資本對績效有直接影響。因此，本文針對核心員工提出一套「組織化內部發展式」的管理策略，並對公司整體提出相關管理策略的建議。

關鍵字

核心人力資本 ； 顧客資本 ； 績效 ； 偏相關迴歸法 ； 結構方程式

並列摘要

Based on theories of Flamholtz (1999), Lepak and Snell (2002), this study plans to form and verify the integral structure, which combines the human capital classification and human capital cost, presented by domestic scholar Ku-Jun Lin in 2003. Furthermore, it is also based on the empirical model of Bontics (1998), Wen-Ying Wang and Ching-Fu Chang (2004) to probe into the influence that core human and customer capital have over performance. The empirical results show that the case company’s human capital type can be divided into knowledge workers, job-based workers and alliance/partnerships. Among them, knowledge workers are also called core workers. This study verifies that core workers do possess high strategic value and uniqueness. Based on the empirical results, this study goes a step further to explore the correlation to the cost in human capital development of core workers, customer capital and performance by analyzing the case company.
The Partial Least Squares Approach and the Linear Structure Relation are applied to examine the relationships among core human capital, customer capital, and performance. The empirical results find that among the various stages when the core human capital is formed, only the developing stage and the maintenance stage have significant effects on the core human capital. The numbers and net sales from the major customers and the administrative expenses rate have a significant effects on customer capital. In respect of performance, both the internal and the external performance are the effective measures to evaluate the whole performance of a company. In addition, both core human capital and customer capital have direct influence on the performance. Therefore, this study proposes a set of management tactics of “organized internal development” for core workers, and it puts forward a number of suggestions of managing tactics for the whole company.

並列關鍵字

Core human capital ； custom capital ； performance ； partial least squares ； linear stucture relation(LISREL)

參考文獻

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