| Summary: | 碩士 === 國立中正大學 === 會計所 === 94 === In the knowledge economic, enterprises spent plenty of capital and time increasing their intellectual capital(IC) to get more competitiveness. However, most recent research have still concentrate on how to measuring IC without to focus on how to managing it efficiently. Traditionally, we may use Dupond formula to take Return on Equity (ROE) into three parts-Equity Multiplier、Total Assets Turnover and Return on Sales to measuring the efficiency of managing tangible assets. In this research, we combined Value Chain Scoreboard (Lev, 2001) with Dupond formula to advance three new indicators on how to measuring the efficiency of managing intangible assets. After a series of regression, we find that the new indicators indeed have great influence on enterprises’ future sales, moreover, the new indicators also have value relevance.
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