| Summary: | 碩士 === 國立臺灣科技大學 === 財務金融研究所 === 96 === Value innovation is the most important foundation and lifeblood for enterprise.In confronting a new era of digital life, enterprise utilizes software and hardware to create the maximum benefit and performance and innovationes the core technology, business model, killer high-tech product and service perpetually. In order to sustain the successful operation and create the maximum value for shareholders, enterprise establishes the most competitive system structures, competitive advantages and performance through value innovation and value reproduce.
Constantly innovative motivation and high-efficiency business model conduct highly performance and benefit for business and shareholder’s equity, when enterprise concentrates on seeking sustained successful operation and shareholder’s interest. However, enterprise must continuous invest in new niche business for lasting enterprise’s life cycle and face with the uncertain investment risks. Value innovation, risk control and value reproduce will be the key factors and the most important tasks for success and survive.
This research analyses the value innovation of international brand enterprises, such as Microsoft, Apple and Google and studies a Taiwan domestic OEM company as the case study object to investigate the risk assessment of integration in value innovation and internal control system and the applicability of integration model in value reproduce. The research subjects are:
A. Investigation in the theories and applications of business value innovation. In order to understand the applicability of business value innovation model, the compare and analysis of existing value innovation model between international brands and case study shall be the important references for researching, analyzing and making strategies.
B. Integration of value innovation and internal control system. The case study company shall assess the risk in integration of value innovation and internal control system and analyze the practice of value reproduce.
C. Investigation in integration practice and efficiency of business value innovation and value reproduce of internal control system. The analysis of case study shall be the reference for similar industry.
From the comparison of international brands and the case study company, this research indicates that:
A. The new method of value innovation in international brands shall apply on the case study company.
B. Value reproduce of COSO ICS shall maintain and expand the performance and efficiency of value innovation.
C. The investment risk assessment of new business unit such as subsidiary or relevant business shall provide the important reference and investment strategy to the company.
D. The integration model of business value innovation and internal control system from this research shall be important reference for similar industries.
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