| Summary: | 碩士 === 淡江大學 === 會計學系碩士在職專班 === 96 === The digital games industry is a rising information software service industry in Taiwan. Due to the high profit rate and the popularity of the internet nowadays, the industry has become the most competitive one, and attract many enterprises to earn the lion share of profits by actively developing new games and technology licensing. In order to improve the game quality and schedule management, many companies would like to pay higher cost to recruit the talented game producers to enhance the experiences of their R&D teams. Therefore, human capital investment in this industry is as important as the material cost in traditional industry. Thus, human capital is a vital source to make enterprises profits. On the other hand, to aggressive investment in R&D activities not only bring the new chances for the corporation, but also improve the organization competitiveness in the company. Therefore, human capital investment and the development of games have close relationship with the corporation performance in digital games industry.
The research is a case study based on human resource theory by Flamholtz (1999). We visited a digital games corporation and use it as the target company and find out the impact of its human capital investment and expenditure on R&D with company performance. From the empirical result, we can provide suggestions to target company the most efficient ways for utilizing human capital investment and expenditure on R&D, then maximize company profit. The research has gathered the sample data from target company and performing empirical study.
The findings of this study, first of all, in assumption one: human capital investment does not have significant influences on management performance, infer that the bonus plan and high salary strategy to recruit the talented game producers does not have significant effect on firm performance. Also, human capital investment and R&D expenditure do not have significant influence on management performance either. Which suggests the inefficiency of R&D in the target company. Finally, empirical result suggests that the relationship between human resource management practices and firm performance in the target company need to be improved.
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