以智慧資本觀點衡量數位內容產業之經營績效

Assess the operating performance of digital content industry under the intellectual capital perspective

黃心怡(Sin-Yi Huang)

指導教授 ： 洪秀婉

國立中央大學/管理學院/企業管理學系/碩士(2007年)

摘要

有鑑於知識經濟時代的來臨，我國於2002年開始推動數位內容產業之發展，希望藉由台灣產業既有優勢及文化特質，全面提升數位內容產業成為國家知識產業的經濟支柱。在政府政策積極推動下，數位內容產業蓬勃發展，無論在廠商數量上或對經濟之影響力都有顯著成長。然而隨著外在環境競爭愈趨激烈，數位內容廠商必須創造自身競爭優勢，並將有限資源發揮最大效用，才能確保組織的永續經營。而數位內容產業屬於知識密集產業，故智慧資本可謂影響最鉅之重要資產，將成為其獲取競爭優勢的重要來源。由於國內數位內容產業經營效率評估研究的缺乏，以及智慧資本對數位內容產業的重要性，本研究以數位內容產業為研究對象，採行可同時處理多項投入與多項產出資料，且適合智慧資本觀點多重構面特性的資料包絡分析法，進行組織經營效率之評估。
本研究目的為在智慧資本觀點下，建構一數位內容產業之效率評估模式。本研究採用資料包絡分析法與Malmquist生產力指數評估21家台灣數位內容廠商在2005年的經營效率與2004年至2005年效率的變動情形。本研究分析發現數位內容產業多數企業的經營效率尚有改善空間，約有四分之三企業的效率在二年中並未獲得改善，且人力資本與顧客資本對數位內容產業之經營績效最具影響力，故數位內容業者應著重於此智慧資本的管理。經營效率之衡量有助於管理者確認其目前管理決策是否適當，並影響其未來經營管理策略之發展，因此，本研究之分析結果可作為企業未來制訂與改善經營策略之參考，有助於提升企業之競爭力。

關鍵字

智慧資本 ； 數位內容產業 ； 績效評估

並列摘要

As the knowledge economy era comes by, our country began to develop the digital content industry. Because of the tremendous competition of the external environment, digital content companies must create their own competitive advantages and maximize the efficiency of limited resources. The digital content industry belongs to the knowledge-intensive industry, and the intellectual capital, the most important asset of the digital content industry, will become the important sources of capturing competitive advantages.
The purpose of this study is to construct an efficiency assessment model of digital content industry under the intellectual capital perspective. This study taking a sample of 21 Taiwan digital content companies adopts data envelopment analysis and the Malmquist productivity index to evaluate the operating efficiency in 2005 and the changes in efficiency from 2004 to 2005.
The results reveal that the companies in digital content industry still have room to improve their operating efficiency, and the efficiency did not improve in approximately three-quarters of the sampled companies in years 2004 and 2005. The human capital and customer capital have the strongest influence on the operating performance of digital content industry, and therefore managers should focus on the intellectual capital management. The results of this study could help to modify the future operating strategy to advance the competence of the company.

並列關鍵字

digital content industry ； intellectual capital ； performance evaluation

參考文獻

9. 鄭貴揚(2003)，「IC設計公司的智慧資本與企業績效之研究」，國立成功大學企業管理研究所碩士論文。

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