智慧資本衡量之研究─以製藥產業為例

The Measurement of the Intellectual Capital in Pharmaceutical Industry

李昱慧(Yu-hui Li)

指導教授 ： 洪育忠

大同大學/經營設計學院/資訊經營學系所/碩士(2005年)

摘要

隨著知識經濟的時代來臨，企業創造財富的關鍵已從原本的土地、設備，轉變成知識工作者的知識投資 (Drucker [21])。 因此，以往用來衡量企業資本結構或價值的傳統方法，已經不足以衡量以知識為主的企業體；製藥產業因其專業特性和行業特性，與知識的取得、儲存及創新有著密不可分的關係；而一個藥品的上市是需要集結一群專業人員的研究與經驗，在長時間的研發過程中努力的成果。本研究從智慧資本的角度出發，來探討台灣地區製藥業者對於知識與資訊資產的運用情況。透過相關文獻的文獻，彙整出國內外學者所認同的83項智慧資本指標，分屬於「人力資本」、「流程資本」、「創新資本」及「關係資本」四大構面。之後，本研究考量到樣本有效性，將依據中華民國藥品行銷暨發展協會(TPMMA)會員資料，進行問卷調查。本研究針對研究架構及回收之188份有效問卷，進行信效度分析、敘述性統計分析、項目分析、探索性因素分析及驗證性因素分析等統計方法，檢測出本研究假設之二階探索性因素分析衡量模式是否具有信效度，並且尋找出其配適度為何。最後，發展出一套適用於製藥業的智慧資產量化的衡量模式，提供各大製藥業廠商了解其企業本身所持有的核心競爭優勢，進而對多變的市場提出有利的因應對策。

關鍵字

探索性因素分析 ； 知識管理 ； 無形資產 ； 製藥業 ； 智慧資本

並列摘要

Pharmaceutical manufacturing provides knowledge in knowledge-based economy age, but this usually cannot be easily seen from the traditional tangible assets. As a result of this reason, many enterprises gradually start to pay much attention to the concept of intellectual capital. Intellectual capital will to be a kind of criterion for each enterprise. This research is about analyzing the pharmaceutical industry in Taiwan to build the suitable indicators for intellectual capital.

This paper probed into the definitions and classifications of intellectual capital and the development of pharmaceutical industry and the importance of intellectual capital to this industry from the literature review. The study stands on measurement indicators compared to other scholars’ indicators with frequent distribution to get the initial 83 important intellectual capital indicators. Those indicators spilt into four dimensions such as human capital, process capital, innovation capital, and customer capital. This study chooses members of TPMMA (Taiwan Pharmaceutical Marketing and Management Association), which has 124 individual members and 52 group members including 213 persons. The total number of questionnaires issued is 337 from December2004 to February 2005; the number of returned questionnaires is 223 at response rate of 66.17% and the number of valid questionnaires returned is 188.Through the data collected, then the factor analysis: Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA), get the suitable indicators for the pharmaceutical manufacturing. The result expects to find a set of effective intangible assets measurement monitor for the pharmaceutical industry.

並列關鍵字

Confirmatory Factor Analysis ； intangible assets ； Intellectual Capital ； Knowledge Management ； pharmaceutical industry

參考文獻

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