Value Assessment for Knowledge Capital of Enterprises
Date Issued
2007
Date
2007
Author(s)
Lin, Cheng-Li
DOI
zh-TW
Abstract
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.
Subjects
知識資本
智慧資本
無形資產
價值評估
模糊積分
決策實驗室分析法
Knowledge Capital
Intellectual Capital
Invisiable Capital
Value Assessment
Fuzzy Integral
DEMATEL
Type
other
File(s)![Thumbnail Image]()
Loading...
Name
ntu-96-F86725040-1.pdf
Size
23.31 KB
Format
Adobe PDF
Checksum
(MD5):dd7c054fdd21913e9159c69204abda0a