知識經濟的來臨,知識在組織中扮演日益重要的角色。組織創造競爭優勢的資產不再是有形資產;而是以人為主所創造的知識等無形資產,才是現代企業核心的競爭力的來源。而員工的能力就是人力資本,企業應瞭解員工的能力,才知道可以為組織創造多少價值,因而獲得長期競爭優勢。因此,人力資本在組織中亦顯重要。 本研究主要目的在建構服務業人力資本的構面及評估指標,進而了解目前國內服務業之人力資本的能力與水準,並可做企業改善的依據及指導方針,此外,研究結果也可做為建構服務業人力資本模式及人力資本理論之基礎。研究方法上,本研究透過文獻分析法、專家諮詢之運用,建構初步之人力資本評估指標系統,並透過因素分析及模糊層級分析程序法,建立評估指標權重,最後建構出本研究之人力資本評估模式,研究結果顯示一企業人力資本之發揮以「人力資本投入程度」、「人力資本才能」、「人力資源管理效能」較為重要。
With the coming of the age of knowledge economy, knowledge plays a very important role in organizations. The core competitive advantages of companies do not come from physical capital any more, in contrast, they come from human beings who create virtual capital such as knowledge. Employee's ability are regarded as “Human Capital”. Managers should understand how many benefits employee's ability will bring to the organizations, and use their Human Capital policies effectively to retain the long-term competition advantages. Human capital becomes more and more important. The main goal of this research is to develop and construct a localized measuring model suitable for the task of human capital in service Industry. In addition to researching relevant literature on the subject, the steps involved in the construction of our measuring model will include opinions consultation of the experts, scholars and practitioners in human capital theory in Taiwan. Furthermore, expert consult, Fuzzy analytic hierarchy process, and questionnaire analysis method integrated by qualitative and quantitative methods will be employed. We will summarize the expert’s opinions, select the measurement indicators, and calculate the weight of dimensions and items. After finishing the construct of human capital model, the empirical study will reveal the validity and reliability of the measuring model of the present study, and that it will prove thesuitability of the measuring model which researchers and businesses in Taiwan can use to measure human capital.Through analytic hierarchy process, multivariate analysis of varia nce and factor analysis, to create a weighted of measurement indicator, in order to confirm the indicator and human capital cause and effect relationship, and finally to construct this research’s human capital measurement model. After finishing the construct of human capital model, the empirical study conclude the most important dimension to measure human capital including: human capital input, human capital competencies and human resource effectiveness.