內部組織、外部市場與無形資產之探討

• Main Authors: HUANG. TENG WEI, 黃騰緯
• Other Authors: 徐中琦
• Format: Others
• Language: zh-TW
• Published: 2005
• Online Access: http://ndltd.ncl.edu.tw/handle/40778809373148311509

碩士 === 國立臺灣科技大學 === 財務金融研究所 === 93 === Because intangible assets are more and more important for the corporation, scholars don’t obviously indicate what intangible assets are focused on in Taiwan. So this research investigates: 1. To analyze what methods have high-correlation and explanatory ability for measurement of intangible assets. 2. Using variables which are selected to discuss how intangible assets affect external market through internal organization, and then influence performance of corporation. The results are lists: 1. EVA is the most appropriate tool to measure intangible assets for ten years. EVA indicator has the highest explanatory ability to MVA. So EVA indicator is more appropriate than others for measurement of performance. 2. Analyzing by LISREL can find that intangible assets are focused on customer in 1994, and intangible assets are focused on innovation in 2004.