利用資料包絡法進行智慧資本評估之研究

A Study on the Evaluation of Intellectual Capital Using Data Envelopment Analysis

蘇文祥(Wen-Hsiang Su)

指導教授 ： 皮世明

中原大學/商學院/資訊管理研究所/碩士(2004年)

https://doi.org/10.6840/cycu200400008

摘要

摘 要
在全球化競爭越來越激烈的時代，基於大陸方面的人力成本優勢，台灣的傳統產業與製造業逐漸的移轉到大陸發展，而隨著時間的變遷下，台灣企業的獲利也逐漸由傳統的製造、成本優勢轉移到無形的創新能力、研發能力與知識管理能力，例如IC設計產業與軟體產業在近幾年的高獲利表現，顯示出知識型的產業型態將是未來台灣企業所需經營與注重的要項，但是在此過程中，傳統的會計原則並無法完整的表現出知識型企業在無形資產上的經營與獲利程度，因此有許多的學者與企業漸漸地投入這方面的研究，但是目前大多數智慧資本的討論文獻只針對其概念、方法作敘述式的介紹，而在具體的評估和綜合性的衡量方面的相關研究卻仍然有限。
因此本研究的目的在於建構適合我國企業的企業智慧資本評估模式與探討台灣IC設計產業智慧資本現況。本研究將透過資料包絡分析法，以過去文獻學者所探討的智慧資本相關議題為基礎，並擷取各企業之公開說明書與財務等相關資料，以IC設計產業為主，討論與分析其產業的智慧資本現況。研究結果顯示以資料包絡法來建構衡量「智慧資本」評估模式確實為一個可行的數學方法，並以資料包絡法評估IC設計產業智慧資本現況發現IC設計產業的智慧資本經營效率並不受企業規模的影響，用資料包絡法評估結果可提供一個綜合性的指標並給予企業經營管理人具體的改善建議。

關鍵字

資料包絡法 ； 智慧資本

並列摘要

Abstract
More and more traditional industry and manufacturing industry is moving to Mainland China to take advantage of the cheaper human resources and lower manufacturing cost that she provides. Now, the competitive advantage of Taiwan slowly shifts from the ability to mass produce low cost products to the more intangible ability of innovation, R&D, and knowledge management. For example, the high profit of the IC design and software industries recently indicates that companies in Taiwan should put more focus on the knowledge intensive industry. The conventional accounting principles cannot fully reflect the degree of the company’s growth on the intangible assets. As a consequence, many scholars and enterprises are doing more research in this area. However, most current literature on the intellectual capital only discusses the concepts and the methodologies with limited discussion on the practical summary measurement.
The purpose of this research is to establish a suitable model for enterprise intellectual capital evaluation, and to discuss the intellectual capital environment in the IC design industry. This thesis uses the Data Envelopment Analysis (DEA) to analyze the intellectual capital environment. The conclusion reveals that we can effectively build an intellectual capital evaluation model using the DEA analysis. We also discovered that the company size is not highly related to it’s performance of the intellectual capital evaluation. Using the DEA analysis, the result can provide the summary index and improvement suggestions to the executives.

並列關鍵字

Intellectual Capital ； DEA ； Data Envelopment Analysis

參考文獻

1. Agor, W. H. "The measurement, use, and development of intellectual capital to increase public sector productivity", Public Personnel Management, Vol. 27, No.2, summer 1997, pp. 175-186.

2. Andersen, P. & Petersen, N. C. (1993), “A Procedure for Ranking Efficient Units in Data Envelopment Analysis”, Management Science, Vol. 39, No. 10, pp. 1261-1264.

3. Arthur, W.Brian(1994), Increasing Return and Path Dependency in the Economy, the University of Michigan Press.

4. Banker, R. D., A. Charnes, and W.W. Cooper (1984), “Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis”, Management Science, Vol. 30, No. 9, pp. 1078-1092.

6. Berg, S. A., F. R. Forsund, and E. S. Jansen (1991), “Technical Efficiency of Norwegian Banks: The Non-Parametric Approach to Efficiency Measurement”, Journal of Productivity Analysis, No. 2, pp. 127-142