智慧資本與平衡計分卡之關連性研究

A Study of the Relationship between Intellectual Capital and Balanced Scorecard

陳斌祺(Pin-chi Chen)

指導教授 ： 洪嘉聲 ； 黃瑞靜

崑山科技大學/商業管理學院/企業管理研究所/碩士(2006年)

https://doi.org/10.6828/KSU.2006.00050

摘要

本研究採用典型相關分析來探討智慧資本與平衡計分卡之關聯性，典型相關分析在探討二組變數之相關程度，進而產生策略意涵，其可以處理準則（自變項）與預測（依變項）這兩組變數的線性結合之間的關係，其目的在找出X的線性結合與Y的線性結合，並使這兩個線性結合的簡單相關程度為最大。研究發現人力資本高度影響結構資本及關係資本，亦即郵局對員工的專業知識、專業技能及員工向心力表現一致性愈高，經營績效應相對愈佳；營運流程、創新流程及知識管理表現一致性愈高，愈可提高郵局的競爭優勢，使經營績效相對愈佳；與顧客關係表現一致性愈高，經營績效愈佳；而有效運用智慧資本的表現一致性愈高，經營績效愈佳。

關鍵字

智慧資本 ； 公營企業 ； 典型相關分析 ； 平衡計分卡

並列摘要

The intelligence capital(IC) can roughly be divided into the manpower, structure and three big classes of relation capital, with have similar places to construct the surface to balance the study and growth , inside procedure , customer in the score card greatly three times separately, the development of the two management system all has close relation with the tactics, enterprises should manage the IC through the BSC , bring the IC into score card system of the balance ; The relevant research of the IC mostly focus on the individual enterprise at present, the general publicly-owned undertaking is because of be lacked the regulation of the market mechanism by the protection of the decree, it is not raised the concrete target apparently, the achievement is mostly expressed with capital construction and intangible assets, so it is necessary to probe into this knowledge assets part, make the government devoted to opening value in key business, promote productivity.
This research plans to post the affair department as the research object with the postal department of Ministry of Transportation and Communications, Chunghwa post Co. Ltd. belongs to the administrative organ originally, will reform system for the company type attitude in 2003, issue can reach management and administration run an enterprise on a commercial , business deal in many horn take , fund application benefit , service item pluralism and manpower use rationalization ,etc. goal as quickly as possible. Since reforming system for three years, the Chunghwa post service has faced the great challenge, except that cancel or shrink originally and securely, the people persons who open rise, the postal delivery business among them, besides persons who open of the people competition, still have ripe impact brought of network application of internet, how to strengthen improvement of manpower using, procedure and customer's management to become very urgent topics.
It was related that this research adopted the model to be correlated with analyzing and probing into the IC and BSC , the model is correlated with analyzing the relevant degree of probing into two groups of parameters, and then tactics meaning emerges, it can deal with the criterion with predict the relation between the linear combination of these two groups of parameters , purpose its linear to it combines to be linear to combine with Y, make two linear simple relevant degree that combine these for being most heavy. Discover that the manpower capital highly influences structure capital and relation capital, namely the post office displays consistency to the staff's professional knowledge , professional technical ability and staff's centripetal force it is the higher, deal in the effect of the achievement relatively the better; The higher operation procedure , innovative procedure and information management display consistency, healing can improve the competition advantage of the post office , it is the better to enable managing the performance relatively; The higher the relation with customer displays consistency, it is the better to manage the performance; And it is the higher to use the behavior consistency of the IC effectively, it is the better to manage the performance.

並列關鍵字

Intelligence capital ； public enterprise ； the relevant analysis of model ； balancing score card

參考文獻

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