Human Capital Efficiency of Listed and OTC Taiwan IC Design Firms: An Application of Network DEA

• Main Authors: Chen, Wen-Yi, 陳文儀
• Other Authors: Hu, Jin-Li
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/3uyz4k

碩士 === 國立交通大學 === 經營管理研究所 === 106 === The purpose of this study is to analyze Human Capital Network Efficiency of Listed and OTC Taiwan IC Design firms with an output-oriented slacks-based network data envelopment analysis (DEA) model. Our empirical model is established according to the theoretical framework of micro and macro perspectives in human capital theory. Therefore, first stage is based on micro-perspective, employees’ point of view, mainly to explore whether human capital formed by knowledge ability and working experiences can efficiently transform into individual-level outcomes. Inputs include employees’ years of education before work and seniorities. Output variable is employees’ salaries. Patent amounts serve as intermediate linkage between two stages. Second stage, concerning macro-perspective from enterprise level, contains employees’ salaries and bonuses as inputs, while enterprise yearly revenue as output. Findings suggest a significant negative correlation between micro and macro human capital efficiency among IC Design Firms. In addition, firms with high micro-human capital efficiency could be symbolized as low employee turnover rate, which supports the concept of Employee contract fulfillment. However, enterprises with high macro-human capital efficiency could not be directly symbolized as high profitability. The empirical results imply that intrinsic incentives and tangible compensation are all important. Finally, human capital efficiency management matrix provides relevant instructions and suggestions.