عنوان مقاله
ارزیابی کارایی سرمایه فکری و بهره وری: برنامه کاربردی برای بخش تولید قایق ایتالیایی
فهرست مطالب
مقدمه
مدیریت سرمایه فکری و عملکرد کسب و کار
زمینه تحقیق
مدل های تحقیق
کارایی و بهره وری مدیریت سرمایه فکری در بخش قایق بادبانی ایتالیایی
نتیجه گیری
بخشی از مقاله
تحلیل پوششی داده ها
DEA روشی است که به تحلیل گران مدیریت اجازه اندازه گیری کارایی تولیدی نسبی هر عضو از مجموعه واحدهای سازمانی قابل قیاس براساس عملکرد بهینه نظری برای هر سازمان را می دهد. برای این منظور ، واحدهای سازمانی مورد تحلیل ، واحدهای تصمیم گیری(DMU) نامیده شده اند. این واحدها می توانند شرکت ها یا نهادها یا سایت ها و شعب یک شرکت یا نمایندگی را از هم جدا کنند.
تحلیل پوششی داده ها امکان تاکید بر مرز تولید واقعی تعیین شده توسط DMU را فراهم می آورد. در این راستا لازم نیست توانایی تخمین و برآورد بهترین تابع تولید از قبل را داشته باشیم: بدین طریق تحلیل گر نیازی به مدلسازی فرایند خلق ارزش ندارد، بلکه به وسیله نمونه منتخب برای تحلیل می تواند مرز تولید را تعیین کند. از این نظر، انتخاب نمونه شرکت ها در بخش کسب و کار الزامی می شود، شرکت ها باید از لحاظ اندازه و صنعت قابل قیاس باشند تا بدین طریق بتوان فرض نمود که فرایندهای نامشهود خلق ارزش شبیه به هم هستند.
کلمات کلیدی:
Assessing Intellectual Capital efficiency and productivity: An application to the Italian yacht manufacturing sector Roberta Costa ⇑ Department of Enterprise Engineering, University of Rome Tor Vergata, Via del Politecnico 1, 00133 Rome, Italy article info Keywords: Intellectual Capital Intangible assets Data Envelopment Analysis Malmquist Productivity Index Benchmarking abstract In this paper we evaluate the efficiency and productivity of Intellectual Capital (IC) through the assessment of Bests Practices, that have successfully implemented strategies of Intellectual Capital management. The techniques selected for appraising the productivity of intangibles are the Data Envelopment Analysis (DEA) and the Malmquist Productivity Index (MPI). This approach allows a direct comparison between firms of the same industry in the perspective of improvement through benchmarking. It overcomes one of the main limitations of the current intangibles metrics comparing enterprises on the basis their Intellectual Capital management. The paper gives both academic and practical insights that could be used for the operational and strategic Intellectual Capital management. Actually, the outcome of the application gives to inefficient companies some directions for progress, that should constitute the basis for the formulation of future Intellectual Capital management strategies. Finally, we apply the analysis to the Italian yacht manufacturing sector in order to offer yachting companies guidelines for Intellectual Capital management. 2012 Elsevier Ltd. All rights reserved. 1. Introduction Nowadays companies productivity and business performance depend in great measure on an efficient management of their Intellectual Capital, making the evaluation of the return on Intellectual Capital investments a critical obstacle to turning those investments into sources of competitive advantage. In fact, most firms are not able to assess how much they spend on Intellectual Capital, let alone how much they receive from those investments, and consequently many of them either under-invest or make ineffective investments (Zambon, 2003). The analysis of intangibles as economic growth factors needs conceptual and analytical tools taking into account their unique characteristics and economic significance. This applies not only to the theoretical aspects, but also to the associated measurement and evaluation efforts. At firm level, the most relevant phenomenon, is the value of intangible assets increasingly outgrowing that of tangible assets, particularly, for knowledge intensive firms. Actually, traditional accounting models of evaluation are not enough to determine the competitiveness of an organization and nothing can say about its strategic effectiveness in the Intellectual Capital management. There is the necessity of new approaches allowing to assess the factor over which the competition is currently played: Intellectual Capital management and exploitation (Lev, 2003a, 2003b). To answer this need, numerous and innovative methods of measure and management of intangibles have been elaborated. However, these methods are not widely adopted due both to their subjectivity and to the delay of the business culture into accepting these knowledge-based tools of management. Above all, the analysis of the current methods for the measurement of intangible assets and Intellectual Capital put in evidence the lack of an explicit connection between Intellectual Capital investments and management, and their effects on business performance. This suggests a need for an investigation into the link between Intellectual Capital management and business performance (Carlucci & Schiuma, 2006; Chin, Lo, & Leung, 2010). The importance of such study is strengthened by contemporary economy being indeed a knowledge-based or knowledge economy. Moreover, an analysis of Intellectual Capital efficiency and productivity in terms of business performance should provide both academic and practical insights that could be used for Intellectual Capital operational and strategic management (Chen, Cheng, & Hwang, 2005; Cheung, Lee, Wang, Chu, & To, 2003; Meenakshi & Smith, 2002). 2. Intellectual Capital management and business performance Intellectual Capital is described, in one of its numerous and most famous definitions, as the economic value of the combination of three categories of intangibles (Bontis, Dragonetti, Jacobsen, & Roos, 1999):
