The Study of Measuring Business Performance from Intellectual Capital Viewpoint- Electronic and Information Industry as an Example

• Main Author: 謝府昌
• Other Authors: 陳光谷
• Format: Others
• Language: zh-TW
• Published: 2005
• Online Access: http://ndltd.ncl.edu.tw/handle/49098666476677760765

碩士 === 國立彰化師範大學 === 會計學系 === 93 === In the centrury 21 of knowledge economy, physical capital such as land, equipments, and plants, is no longer the sources of competitive superiority. Intellectual capital has become the most important sources of competitiveness. The purpose of this study is to measure business performance from intellectual capital viewpoint and employs multiple regression analysis.This study primarily focuses on the enterprises of Information and Electronic Industry trading in Taiwan Stock Exchange Corporation from 1996 through 2003, classifies intellectual capital into three categories: human capital, structure capital and relationship capital and then analyzes the relationship between intellectual capital and business performances.The financial performance indicators include net sales, gross profit and frequently benefit. The study results are presented as follows: 1. In human capital, employee’s education degree has significantly positive explanatory power with respect to gross profit and frequently profits. Labor productivity has significantly explanatory power with respect to sales、gross profit and frequently profits. 2. In structure capital, R&D expenditure has significantly positive explanatory power with respect to net sales and gross profit. Patent has significantly positive explanatory power with respect to net sales and frequently benefits. 3. In relationship capital, brand has significantly positive explanatory power with respect to gross profit and frequently benefits. Sales return has significantly negative explanatory power with respect to net sales, gross profit and frequently benefits. Promote expenditure has significantly positive explanatory power with respect to net sales, gross profit and frequently benefits.