| Summary: | 碩士 === 國立政治大學 === 會計研究所 === 102 === This research adopts case study on the nursing institutions of the elderly care organizations to understand which factors of the intellectual capital are important and how to manage the specific intellectual capital. Moreover, this research compares the important intellectual capital sub-factors of the two nursing institutions to analyze the differences between the two nursing institutions and to figure out the reasons which causes the differences. The conclusions are as follows:
1.Nursing institution A considers 10 intellectual capital sub-factors important. To sum up, nursing institution A combines process capital and human capital, with the accumulation of the relational capital, to increase its strength.
2.Nursing institution B considers 6 intellectual capital sub-factors important. In short, nursing institution B accumulates the human capital assisted with the process capital, in order to increase the power of innovation capital.
3.Both nursing institutions have corresponding management measures for almost its important intellectual capital indicators.
4.The same important intellectual capital sub-factors between the two nursing institutions include the employees’ creativity and the employees’ attitude of the human capital, the infrastructure and the information system of the structural capital, and the customer relationship and image of the relation capital. However, the major differences between the two nursing institutions are the training of the human capital and the innovation of the structural capital. The major reason that causes the differences are the different strategies that two nursing institutions take. Other reasons conclude the government subsidies and the location.
|
|---|
