| Summary: | 碩士 === 大同大學 === 資訊經營學系(所) === 94 === Pharmaceutical manufacturing provides knowledge in knowledge-based economy age, but this usually cannot be easily seen from the traditional tangible assets. As a result of this reason, many enterprises gradually start to pay much attention to the concept of intellectual capital. Intellectual capital will to be a kind of criterion for each enterprise. This research is about analyzing the pharmaceutical industry in Taiwan to build the suitable indicators for intellectual capital.
This paper probed into the definitions and classifications of intellectual capital and the development of pharmaceutical industry and the importance of intellectual capital to this industry from the literature review. The study stands on measurement indicators compared to other scholars’ indicators with frequent distribution to get the initial 83 important intellectual capital indicators. Those indicators spilt into four dimensions such as human capital, process capital, innovation capital, and customer capital. This study chooses members of TPMMA (Taiwan Pharmaceutical Marketing and Management Association), which has 124 individual members and 52 group members including 213 persons. The total number of questionnaires issued is 337 from December2004 to February 2005; the number of returned questionnaires is 223 at response rate of 66.17% and the number of valid questionnaires returned is 188.Through the data collected, then the factor analysis: Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA), get the suitable indicators for the pharmaceutical manufacturing. The result expects to find a set of effective intangible assets measurement monitor for the pharmaceutical industry.
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