A Study on Intellectual Capital Management -- Case Study of Taiwan LCD Industry.

• Main Authors: Su Lan Chiu, 邱素蘭
• Other Authors: Wei Tzen Yang
• Format: Others
• Language: zh-TW
• Published: 2004
• Online Access: http://ndltd.ncl.edu.tw/handle/59311901446101308308

碩士 === 淡江大學 === 管理科學研究所企業經營碩士在職專班 === 92 === With the coming of knowledge economic age, we emphasize on speed and value creation by utilizing “knowledge” which are key features of business competitive ability. The thing that create high value of a company is no longer “tangible asset” but instead of “intangible asset”. This paper based on the viewpoint of Edvinsson and Malone (1997) that business’s non-finance assets is the business’s intellectual capital and the intellectual capital can let the business has competitive bull point toward the market. For exploring relationship between intellectual capital and corporate value, the Taiwan LCD industry is taken as the object of case study. By using literature discussing, case company’s public information and case interview document, and using Skandia market value structure pattern. The intellectual capital is divided into human capital, process capital, creating capital and customer capital. Then intellectual capital parameter that can be taken from subordinate finance document and finance percentage parameter are developed, in order to explore case company’s content of intellectual capital, and to analyze the correlation with LCD industry’s competitive bull point. This study uses the date obtained from 2001 to 2003, and after analyzing the three cases, we come up with the following conclusions. 1. The concept the content of intellectual capital management is that the investment of company in human capital and process capital will accumulate the energy of creation capital and customer capital. It is found the management of intellectual capital cause positive effects toward the output of creation capital and customer capital and generating the worth and competitive company. 2. It is also found the investment of companies in design and development, will cause the growth rate and effective use of patent approval, it has positive effects to reduce the payment for the authorization of special technique and royalty.