The Research of Technical Assets Models of Assessment Wealth as well as Industries Merger and Acquisition

• Main Authors: Yao-Tsung Tsai, 蔡燿聰
• Other Authors: Ling-Feng Hsieh
• Format: Others
• Language: zh-TW
• Published: 2005
• Online Access: http://ndltd.ncl.edu.tw/handle/93206918960499499837

博士 === 中華大學 === 科技管理研究所 === 93 === Technical assets play a very important role toward competitiveness of high-tech industries. At the same time, when industries try to catch up quick technical changes, it will be beneficial to create technical wealth through merger and acquisition to obtain required technology. Firstly, through development and execution of industrial technology strategy, this study integrates technical scheme and industrial technology strategy, as well as adopts contest theory to analyze obtaining process of technical assets. Secondly, it applies two-step Grey Decision Making methodology to assist industries to recognize the role of technology in creation of wealth, in order to acquire opportunities for technology push. Lastly, it makes use of exposed unsymmetrical operational information to develop conceptual frame, and then, takes advantage of contest theory to combine causal-comparative research method to adjust those companies with problems being analyzed, in order to see through individual company’s profound and mysterious truth of mapping out strategy as well as announcing financial statement when it arranges financial fraud. It is found out that: (1) It will shorten the time of merger and acquisition negotiation if recognition of industrial research and development as well as financial information between buyer and seller are consistent. Meantime, merger and acquisition strategy have to focus to technology contents and adjoining intensity between commercial remuneration are recommended in order to create ultimate attainment of technical assets efficiency. (2) It will effectively assist industries to grasp selection of technical assets, and to implement a technical assets investment models being hand-made for them. (3) It will effectually investigate and get rid of financial trap designed by ill-meaning managers.