隨著知識經濟時代的來臨,智慧資本對企業的重要性日益增加,智慧資本(無形資產)已取代了土地、機器設備、資本等傳統有形資產,成為企業在經營上的重要競爭因素。許多公司擁有相對高的市場價值和稀少的實質資產,其市面價值與帳面價值的差異被歸屬智慧資本所帶來的貢獻。在這樣一個情況下,不僅一個新的衡量智慧資本的方法是必須的,同時也代表新的管理典範的出現。此研究最主要目的在比較與分析現存的智慧資本衡量方法。發展智慧資本的衡量方法,可以幫助企業本身或是外部的利益關係人。公司可以藉由內部智慧資本的報告,找出或培育公司本身的競爭優勢。外部的利益關係人可以藉由智慧資本的多寡,看出公司前景與優劣態勢,進而決定投資金額的多寡。 然而過去的研究雖有提供清楚的公式、方法但僅止於衡量整體的智慧資本,而且資料取得不易、計算困難且缺乏公信力,此外,不同的產業其衡量所強調的活動也有所差異,在國內相關的研究仍不多見,基於上述理由,本研究將建構一個較適合衡量台灣服務業公司的智慧資本模式,此外,根據實證結果,本文亦提出具體建議。本研究主要目的在建構我國服務業智慧資本的構面及評估指標,進而了解目前國內服務業之智慧資本的能力與水準,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智慧資本模式之基礎。研究方法上,本研究透過文獻分析法、專家諮詢,建構初步之智慧資本評估指標系統,並透過與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智慧資本評估模式,研究結果顯示一企業智慧資本能力之發揮以「顧客關係管理」、「專業能力」、「策略管理能力」較為重要。 關鍵字:智慧資本、服務業、模糊層級分析法、衡量
In the era of knowledge economy, intellectual capital is becoming more and more important. Intellectual capital has substituted for traditional tangible assets, for examples:land, machinery equipment and capital. Intellectual capital has become the most important competitive factor for business. Many firms have more market value than its book value, and this difference belongs to contribution of intellectual capital. In this situation, a new measure mode is not only necessary but also stand for a new management ideal. The measure mode of intellectual capital can help business itself and external investors. The company can find and foster competitive advantage by the inside intellectual capital reports. External investors can find the future of companies by the number or amount of intellectual capital. Although authors have made clear formulaor methods for using the intellectual capital have been provided, but only for measuring integral intellectual capital. Additionally, the emphases found in intellectual capital activities in various industries are different. Moreover, there are still few related researches in our country. It is for these reasons that the proposed study will design a model, suitable for use by service industry in Taiwan, to measure the intellectual capital. An empirical analysis for the measuring model will be conducted. The main goal of this research is to develop and construct a localized measuring model suitable for the task of making evaluations of intellectual capital in Taiwanese service industry. In addition to research 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 intellectual capital theory in Taiwan. Through fuzzy analytic hierarchy process, multivariate analysis of variance and factor analysis, to create a weighted of measurement indicator, in order to confirm the indicator and intellectual capital cause and effect relationship, and finally to construct this research’s intellectual capital measurement model. After finishing the construct of intellectual capital model, the empirical study conclude the most important dimension to measure intellectual capital including: customer relationship management (CRM), professional capability and strategic management capability. Keywords:intellectual capital, service industry, Fazzy AHP, measurement