智慧資本與平衡計分卡之關連性研究

陳斌祺

doi:10.6828/KSU.2006.00050

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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 , Masters　　Advisor：洪嘉聲;黃瑞靜　　

繁體中文 DOI： 10.6828/KSU.2006.00050

Abstract │ Reference (82) │ Times Cited (3) │ Altmetrics

Abstract 〈TOP〉

Parallel Abstract 〈TOP〉

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.

Reference ( 82 ) 〈TOP〉

7.吳安妮(民93年7月)，”平衡計分卡重點發展方向-與智慧資本相結合，強化策略核心組織”，會計研究月刊，第224期，第98~108頁。
連結：
8.吳思華(民89)，「智慧資本研究專案」，資訊工業策進會。
連結：
14.林燦螢(民90)，”智慧資本發展模式之研究”，國立台灣師範大學工業教育研究所博士論文，未出版，台北市。
連結：
19.黃靖雯(民93)，”從平衡計分卡的角度探討銀行業智慧資本之決定因素”，國立成功大學會計研究所碩士論文，未出版，台南市。
連結：
24.蔡惠貞(民92)，”智慧資本與平衡計分卡相關性之研究═以台灣製造業為例”，國立成功大學會計研究所碩士論文，未出版，台南市。
連結：

Times Cited (3) 〈TOP〉

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