探討臺灣生物科技公司之經營績效－以智慧資本觀點

Abstract

本研究旨在以智慧資本觀點探討臺灣生技產業公司經營績效各構面關聯性與公司經營效率情形。本研究將智慧資本分成以下三構面：（1）人力資本；（2）結構資本；與（3）顧客資本，並將財務績效作為企業經營績效構面，選取臺灣上市、櫃生技產業類股公司共50家，選取研究期間為97至99年度，資料取自運用資料包絡分析法探討此三構面對企業經營效率運用情形，研究結果指出以人力資本與以顧客資本較能解釋企業經營績效效率情形。The intellectual capital is more important than before. Therefore, the study analyses and discusses Taiwan bio-technology industry by data envelopment analysis in intellectual performance view. The research divides the intellectual capital to human capital, structural capital and customer capital. And discussing the three capitals how to effects the business performance in Taiwan bio-technology industry. The result of research is that the human capital and customer capital let bio-technology companies in Taiwan have good business performance.