The Relationship between IntellectualCapital and Light-Asset

• Main Authors: CHIU-HUA HUNG, 洪秋華
• Other Authors: Shiao-Yan Huang
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/59360455762308931105

碩士 === 逢甲大學 === 會計所 === 96 === Intellectual capital is the terms of assets displayed in conventional financial reports.Intellectual capital also has been identified in the balance sheet. Light-Asset means intellectual capital as well as those intangible assets. Light-capital creates more profit than proportionally. Today ,only goodwill and intangible assets are listed in the financial statements. Most light-capitals are not listed in the financial statements as there is no standard method to evaluate such property. An effective way to evaluate light-capital will improve the company ability to operate its property better. This study focus on the relationship between light-capital strategy and company operational efficiency. The study will use Taiwan companies to demonstrate the rate of return and derive the model of light-capital value. The model will be the study about the connection of light-capital and intellectual asset. With significance of focus on intellection asset, the light-capital will be increase in onsequence. This study uses electronic industry in consideration of human resource capital, innovation capital, operational capital and customer capital to evaluate the significance of Light-Asset to intellectual capital. The empirical result shows that the human resource, innovation, operation and customer capitals has significance influence in Light-Asset.