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The Research On The Relationship Between The Intellectual Capital And Enterprise's Performance On Listed Companies Of Information Technology In Our Country

Posted on:2011-05-24Degree:MasterType:Thesis
Country:ChinaCandidate:G Y ZhangFull Text:PDF
GTID:2189360332958336Subject:Accounting
Abstract/Summary:PDF Full Text Request
The objective of this study analyzes the effects of intellectual capital on performance that anticipated within China information technology industry. The sample selection of this research is information technology industry companies that list on China Stock Exchange. This work draws upon the recent literature concerning the intellectual capital theory and studying the scholars'research on intellectual capital and enterprise performance at home and abroad, and how this may influence enterprise performance in information technology industry.The study is comprised of two stages. First, identifying the measurement indicators of intellectual capital is a key question in this work. The first stage includes an analytic hierarchy process (AHP) that examines the measurement indicators of intellectual capital. In the second stage, the paper discusses how to affect the enterprise performance by intellectual capital of the enterprise. This study uses EXCEL and SPSS 17.0 statistical analysis software, the main methods have descriptive statistics, Pearson correlation analysis and the regression analysis to exam the model.Through the above research, this research mainly obtains the following conclusions:1.The result of AHP testing indicated that the target establishment of intellectual capital and enterprise performance is reasonable. The results also show that there are four dimensions of human capital, that is, average income of all staff, the added value of employees, employees with higher education scale, each business interests; The structure capital involves four dimensions:management fee increase rate, inventory turnover, each management costs, each equipped with frontal; The relation capital contains four dimensions:major customers sales proportion, the main supplier purchasing proportion, market growth, accounts receivable turnover.2.The three components of intellectual capital are interacting and interdependent. The human capital affects obviously to the structure capital and the relation capital. The structure capital affects obviously the relation capital.3. The three components of intellectual capital have the marked influence on the performances, and through the stepwise regression analysis indicated that the human capital, the structure capital and the relational differently influence on the enterprise performances. The relation capital affects the enterprise performance mostly intensely, next is the human capital.4. In the human capital, employees with higher education scale is in the largest degree of proportion of enterprise performance, the second is the added value of employees. In the structure capital, management fee increase rate, each management costs, and each equipped with frontal are negatively related to enterprise performance, inventory turnover is the greatest contribution. In the relationship capital, major customers sales proportion is in the largest degree of proportion of enterprise performance.So this thesis puts forward some useful countermeasures and suggestions to manage intellectual capital in information technology industry in our country.
Keywords/Search Tags:Intellectual capital, Balanced Scorecard, Human capital, Structure capital, Relation capital, Firm performance
PDF Full Text Request
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