Value Assessment for Knowledge Capital of Enterprises

• Main Authors: Cheng-Li Lin, 林正立
• Other Authors: 陳文賢
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/90055880611432093608

博士 === 國立臺灣大學 === 資訊管理學研究所 === 95 === With the emergence of knowledge-based economies, knowledge capital will become one of the most important competitive weapons and key success factors in enterprises. Although, enterprises invest a great deal of capital in invisible assets that correlate with knowledge, such core competences and profit creators, which represent the value of a company, can not be delivered by traditional accounting methods, such as P&L statements and balance sheets. After reviewing the related literatures, this paper organizes the constructs and collects the relative measurable indices of knowledge capital. The major representative indices are then obtained through the index selection method and simply explanatory cause-effect diagrams are derived from the complicated structural relations and indices by using the DEMATEL method. This research employs Taiwan’s IT software tool designing industry as an empirical study. In this paper, we have collected data from two saperated groups and the results show that human capital is the most important cause factor in the model. With regard to the indices, leadership, knowledge management systems, IT investment, strong bonds between employees, and network communication should also be focused on.