頁籤選單縮合
題 名 | 中華職業棒球聯盟智慧資本之衡量=Measure of Intellectual Capital in Chinese Professional Baseball League |
---|---|
作 者 | 陳文喜; | 書刊名 | 運動知識學報 |
卷 期 | 1 民93.06 |
頁 次 | 頁69-84 |
分類號 | 528.955 |
關鍵詞 | 智慧資本; 中華職業棒球聯盟; 市場價值法; Intellectual capital; Chinese professional baseball league; Market value method; |
語 文 | 中文(Chinese) |
中文摘要 | 在知識經濟時代,有形設備與土地不再位居要角。以知識與創新作為競爭動力來源的公司,市場價值遠超過帳面價值,其差異來自於非財務報所展現之無形資產。這些智慧資產已成為企業培植自身競爭力的首要目標。智慧資本的內容涉及許多抽象一不易量化的影響因素,造成企業智慧資本衡量與管理上的因難。而職業運動技術移轉以內部研發為主,外部支援為輔,經驗及知識的累積是運動組織最大的智慧資本,運動賽會則是創造市場銷售的心,賽程的長短、市場的規模會影響周邊產品的銷售與開發。產品組合越具深度與廣度,在商品化良性循環運作下,更具有市爭的優勢。因此,本研究據智慧資本之相關文獻,來探討職業棒球球團的資產評估指標體系與評價方法,提出衡量智慧資本要項指標,並利用市場價值法來衡量智慧資本,最後進行職兄弟象隊的個案路,以提供職業棒球球團在整體資產轉讓及出售時的評估參考。 |
英文摘要 | In the era of knowledge-base economy, the tangible assets such as lands and equipments no more play the major role in enterprise. Some firms employ the intangible assets such as knowledge and innovation to create their core competences. However, it is difficult to measure the contributions of these intangible assets. Because technology transfer in professional sports, internal R&D takes the central role assisted by external instruction. Hence experience and knowledge are the biggest intellectual capital here. Length of the game and the size of market affect the sales and development of peripheral products. Combination added to the depth and width of product variety, generating higher value and more advantages in the market competition. In order to measure the performance of these intangible assets, and evaluation model has been proposed by market value method to measure the Chinese Professional Baseball League of intellectual capital in this study. |
本系統中英文摘要資訊取自各篇刊載內容。