智慧資本的價值創新策略

The Strategy of Value Innovation of Intellectual Capital

陳右勳

《中華技術學院學報》 37期 (2007/12) Pp. 159-171

https://doi.org/10.7095/JCIT.200712.0159

摘要

21世紀知識經濟蓬勃發展，知識型企業的價值根源，由傳統有形的實體資產，轉變為以「智慧資本」為主體的無形資產。是以，智慧資本的創造、蓄積與管理成為知識型企業發展之根基。今日經濟環境瞬息萬變，為適應並整合企業內外部資源以快速反應市場，必須依賴優質人力資本、彈性結構資本及建構強固的社會資本（顧客資本）以達成目標。企業價值創造之關鍵焦點，透過組織內部人力資本與結構資本交互運作，進而提升外部社會資本（顧客資本為主），創造公司價值，增進企業優勢。為使智慧資本能為企業創造更大的經濟效益及附加價值，企業應以「知識基礎的資源」之策略思維為主軸，在動態的外部環境變遷下，隨時調整其核心能力，以因應世界快速的競爭變化，維持長期的競爭優勢。本研究認為智慧資本的價值創新策略有四：即建立和不斷改變的「組織核心能力」、與顧客共創價值、培養信任及創新的企業文化、以及有效運用資訊科技發展智慧資本。這四項策略執行在於組織有效的連結與整合、組織宜建立有價值的企業網絡，內外網路網網相連，企業與顧客、供應商連成一體，以加速公司的價值創造而達到永續發展。

關鍵字

智慧資本 ； 人力資本 ； 結構資本 ； 顧客資本 ； 核心能力

並列摘要

21st century, the development of knowledge-based economy is growing vigorously, the value of the knowledge intensive firm is transfered from traditional tangible assets to intangible assets or main body to intellectual capital which is the creation of intellectual capital, accumulation, and management become the base of the development of knowledge-based business. Our economic today change frequently, to adjust and integrate the internal and external resource of the firm to reflect the market rapidly, it must rely on the quality of human capital, flexible structural capital, and build up a strong social capital to reach to goal. The key focus of the value creation for the business are, depending on the internal human capital in organization and cooporation of structural capital, in order to raise the external social capital, create the value for the business, enhance to advantage the business. For Intellectual capital to bring stronger economic revenue, and value-added, the business should use the strategy of 'Knowledge-based resource' as the main concept. Under the dynamic change of the external environment, adjust the core competence, to fit the world with the fast compete change, and to maintain the long term competition. For this case study, there are four new strategies: build up and keep changing the organization core competence, to create the business value with the customers, train the trust and innovate corporate culture, and effectively using the IT to develope Intellectual capital. These four strategies execute in valid connection and integration within organization, organization should build up the value chain, when the internal and external network are connected tightly, and value chain are defined as the composition of business, customers and suppliers, to rapidly up the value creation for the business to continually progress.

並列關鍵字

Intellectual Capital ； Human Capital ； Structural Capital ； Customer Capital ； Core Competence