The Association between intellectual capital and corporate performance—PC computer industry in Taiwan

• Main Authors: Yeh , Ching-Chung, 葉敬忠
• Other Authors: Yang Ching- His, Ph. D.
• Format: Others
• Language: zh-TW
• Published: 2005
• Online Access: http://ndltd.ncl.edu.tw/handle/33619553321125257344

碩士 === 國立臺北大學 === 會計學系 === 93 === With time transition and coming of profitless time, it is already not the advantage of holding concrete asset and labor instead of the value from intellectual capital such as innovate、human resource、 procedures management and professional knowledge ..etc. 1995 Peter F. Drucker, management perfessional says that knowledge will place equipment、capital、material and labor. In knowledge-technology today, the economic value of intellectual capital is getting important. So management should more emphasize individual Association between intellectual capital and corporate performance . The paper is based on management view of individual intellectual capital measure. Use multiregression method to study in Taiwan listed companies. Discuss what event of intellectual capital is determinants of operation performance. And can it augment the Association between intellectual capital and corporate performance to consider establishment of operation headquarters? The empirical results are as follow: 1. VH、RDI and MI are significantly correlated with corporate performance. And the direction matches what is expected. It presents that input of intellectual capital sure affects corporate operation performance. 2. After the sample is divided into upstream non-system factories and downstream system manufactural factories by the association of industry value chains. The importance of operation performance to individual intellectual capital will differ from difference of industry value chains. The situation shows that each intellectual capital event will affect corporate operation performance. It will differ from difference of industry value chains. Because the main competitive advantage of upstream non-system factories is technology and production process, so innovate (RDI、Pat) and process management(MI) in intellectual capital is more important. On the other hand, downstream system manufactural factories have ability of assembly products and management brands and so customer relation(SD、Loy) in intellectual capital is key of affecting corporate profit. SO the industry position of non-system factories and system factories indeed affect the Association between intellectual capital and corporate performance. 3. Finally the sample is divided by setting up operation headquarters, and empirical results showthat the Association between intellectual capital and corporate performance is not enhanced due to establishment of operation headquarters. But events in intellectual capital of affecting performance will change with corporate operation strategy. Above situation shows that when pondering investing intellectual capital, corporate should think about operation strategy together.