| Summary: | 碩士 === 國立政治大學 === 會計研究所 === 94 === In this knowledge-based economy, intellectual capital is the key factor to help firms get its competitive advantage. The creation, development, sharing and integration of intellectual capital is the key driver to create the value of firms. Therefore, intellectual capital is a very important resource for a firm. However, what kind of resource do different firms need and how much do they need? How to measure, store, and manage the resource will be the key point for firms to compete in the future. In the resource-base theory, it is thought that firms should keep constructing and making use of its terms to react to the change of the external environment. It also insist on the importance of the resource for firms, so we can know that resource is the logic center for firms to make a strategic decision. Therefore, the need for resource will be different by the strategy. But what’s the different is worth for us to discuss.
It is worth for us to think about that in practice do firms really have enough intellectual capital to help them reach the strategic goal of a frim. If we can know well about the difference between the intellectual capital which firms really have and the intellectual capital they want to have, we can provide a practical and helpful way for firms to store their own intellectual capital. The objective of this study is to find out what intellectual capital should firms need to emphasis on. Are they different by strategy. And what intellectual capital should they enhance to store.
In this study, both questionnaire survey method are used. The public firms in the electronic industry are the objects of the thesis. We found that:
1. Firms should emphasis on eight intellectual capital, including research, development and intellectual property ability, increase customer relationship ability, operation processes management, increase human quality ability, sales ability, manufacture process elasticity and capacity utilization, manufacture quality, and business structure.
2. The importance of intellectual capital for a firm is affected by strategic types.
3. Firms are mainly insufficient in operation processes and research, development and intellectual property ability. However firms taken low cost strategy are especially insufficient in manufacture quality.
4. The insufficient of intellectual capital will influence business performance.
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