智慧資本衡量指標之研究：以無線射頻辨識系統廠商為例

A Study on Measures of Intellectual Capital: The Case of RFID Companies

本研究的主要目的是以無線射頻辨識系統（RFID）廠商為對象，建立專屬於RFID產業使用之智慧資本架構及其衡量指標，以協助RFID廠商掌握關鍵智慧資本指標。雖然文獻上已有知識密集產業的智慧資本之相關研究，但探討無線射頻辨識系統廠商智慧資本之學術性研究仍然缺乏，就筆者所知，本文是探討無線射頻辨識系統廠商智慧資本之少數學術性研究之一。本文以問卷調查為主要研究方法，廠商問卷以RFID產品相關之現有廠商及擬進入RFID產業之廠商為主要對象。本研究進行探索性因素分析，經由因素分析產生之智慧資本衡量指標，可分為三個構面：人力資本、結構資本、及關係資本。人力資本的智慧資本指標，主要可歸納為「員工之工作效能」及「員工之專業發展」二項因素。結構資本的智慧資本指標，主要可歸納為「營運現況之掌握」及「技術及研發狀況」兩項因素。關係資本的智慧資本指標，主要可歸納為「顧客關係之建立」及「夥伴及同業關係之建立」二項因素。企業可參考上述六項因素及其包括之智慧資本指標，以評估其智慧資本之適足度。本研究結果可供企業界、學術界、及顧問輔導業參考，協助RFID廠商以有限資源掌握關鍵智慧資本之衡量指標，以提升其競爭力。

The goal of this study is to establish a framework of intellectual capital for Radio Frequency Identification (RFID) firms and to identify the associated intellectual capital measures within the framework, so as to help RFID firms to take control of key intellectual capital measures. Although there are researches examining intellectual capital for knowledge intensive firms in general, the academic studies examining the intellectual capital of the RFID firms in particular have been very limited. This study is one of the very few academic studies attempting to examine the intellectual capital for the RFID firms.This study uses the questionnaire survey method to collect data from current RFID firms and potential firms attempting to enter the RFID related industries. We use the exploratory factor analysis to extract the measures of intellectual capital. The results show that the measures can be categorized into three constructs of intellectual capital: human capital, structural capital and relational capital. The intellectual capital measures in the human capital can be classified into two factors: working effectiveness of employees and professional development of employees. The intellectual capital measures in the structural capital can be classified into two factors: taking control of current operating status and taking control of technology and R&D status. The intellectual capital measures in the relational capital can be classified into two factors: establishment of customer relations and establishment of partner and peer relations. The results of this study provides some useful reference for business practitioners, academicians and consultants to help RFID firms to take control of the key intellectual capital measures so as to increase their competitive advantages.