| Summary: | 碩士 === 國立清華大學 === 科技管理研究所 === 95 === Knowledge and intellectual capital (IC) have been known as the primary creators of value in the economy. In spite of the paradigm shifting toward knowledge base, there is still little managerial awareness of intangible assets. There are few models for appraisal of R&D performance from intellectual capital aspects. The measurement of intellectual capital has prevailed as an assessment of the intangibles which bridge the gap between the market value and book value of an organization because of the decreasing usefulness of current financial reports. This study has proposed a model based on the Input-Process-Result (IPR) framework to measure R&D performance from the perspective of intellectual capital. The application of the factor analysis makes it possible to condense forty-three indicators into eleven conceptual factors; furthermore, the thesis deployed analytical hierarchy process to weigh criteria and sub-criteria influencing R&D performance in Taiwan R&D centers.
The major findings are as follows: (1) the result phase is the main concern for assessing performance; (2) the top three weighting factors are Usefulness of technology (Innovational capital), Strategy fitness (Organizational capital), Knowledge and Know-how of R&D personnel (Human capital); (3) Strategy Fitness places a significant role in the input phase; Project Execution (Human and Organizational capital) is the primary indicator in the process phase; Usefulness of Technology is valued uppermost in the results phase; (4) Human Capital is the center in all the phases, meaning that the employee is an indispensable driver. Therefore, the manager level can apply the model to plan the R&D activities in advance and furthermore to appraise R&D performance. Besides, the model can aid managers to be conscious of the significance of the intangible assets in the companies. In conclusion, the traditional measurement of R&D performance put more emphasis on Structural capital (Organizational capital, Innovational capital, and Process capital), but little on Human capital and Relational capital; however, from the perspective of intellectual capital, it supplements the lack of Human and Relational capitals to assess R&D performance in a comprehensive viewpoint. The survey of the other countries under the proposed model should aid in the acceptance and use.
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