In View of Intellectual Capital Research to Explore The Operating Performance of The Flexible Printed Circuit Board Industry in Taiwan

• Main Authors: Chang-Yuan Chen, 陳常元
• Other Authors: Chien-Shan Han
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/wj95h8

碩士 === 輔仁大學 === 科技管理學程碩士在職專班 === 103 === This study examines the relationship between intellectual capital and a firm's performance. According to Ante Pulic (2000), this study divide intellectual capital into the dismantling of the added value of the coefficient of capital assets (VACA), the added value of human capital coefficient (VAHU) and structural capital added value coefficient (STVA). Using the sample of the flexible printed circuit board industry, this study finds that intellectual capital is positively related with a firm's performance. The added value of the coefficient of capital assets (VACA) and the added value of human capital coefficient (VAHU) are also positively associated with a firm's performance. However, the relationship between structural capital added value coefficient (STVA) and a firm's performance is mixed, which suggests that structural capital is a complex abstraction and that it is difficult to find the driving factors associated with STVA from a firm's financial statements.