知识管理于企业资本支出之应用—以中钢公司为例.doc

知识管理于企业资本支出之应用—以中钢公司为例 摘 要 随着科技的持续创新及市场国际化，企业的经营环境竞争日愈激烈，企业为达其永续经营的目的，必须运用有形之资本进行产品、制程、设备、技术、流程之创新、改造及更新，凡此皆需透过资本支出计计划来完成。 知识是21世纪企业最重要之资源，但亦需透过资本之投入，以转化、应用、落实至企业之各项运作及流程，使知识透过行动，创造价值，以掌握竞争优势，实现企业愿景。中钢公司属重工业，其投资具金额庞大、投资期间长及技术要求高等特性，故如何应用知识管理，使投资计划之进行与知识管理活动结合，让知识资产帮助企业对有限资源作最适当的配置与运用，避免投资错误，发挥最高效益，已为企业刻不容缓之课题。 本研究针对企业资本支出如何运用及结合知识管理以达到最佳之投资绩效，进行理论应用于实务之探讨。目的在于了解资本支出相关知识管理的内涵与特性、知识管理活动及知识管理促动要素之现况，探讨在资本支出规划与决策过程中，运用知识解决问题的实际情况，作为实务分析的基础，并从知识管理的角度提出结论与建议。本研究所获结论为： 1.投资知识内涵的核心在于设备、技术、材料的创新，以及更高平台的评估、决策能力。 2.知识创造能力为中钢从事投资之竞争优势。 3.知识整合为企业形成投资决策的关键机制。 4.强调纪律与安全的信息科技环境，使知识管理活动受限。 5.依部门特性有不同之蓄积结构。 6.导引统合机制不显著，减低知识管理的效率。 7.「知识市场」最有帮助的二个要素：「中介者」、「市场报酬」。 8.知识管理将成为企业投资之核心工作。 关键词：知识管理、资本支出 Abstracts As the constant innovation of science and technology, and the continual internationalization of market, the environment of business operation has become increasingly competitive. An enterprise must make use of its own tangible capitals to conduct the innovation, revamping and renewal of products, processes, equipments, techniques and procedures. All of these activities should be achieved by means of capital expenditure project. Knowledge is the most important resource of business in 21th century. However, it must be conducted through capital input to convert, utilize and implement the knowledge in the whole operation and process of a business. Through transforming knowledge to action, a business can create its core value and enable itself to grasp competitive edge, and realize corporate vision. China Steel Corporation is the subject of this research. CSC is attributed to heavy industry with the characteristics of capital and technology intensive, and long-term investment. Its investment project is indeed a highly knowledge intensive process. Hence, it is an emergent issue for a business to integrate the practice of knowledge management and investment projects so that knowledge asset can assist a business to allocate and utilize its own limited resource adequately, avoid wrong in