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The Case Research On The Influence Of Intellectual Capital On Financial Performance

Posted on:2016-08-17Degree:MasterType:Thesis
Country:ChinaCandidate:P W ZhangFull Text:PDF
GTID:2309330470453148Subject:Accounting
Abstract/Summary:PDF Full Text Request
Information-technology companies belong to knowledge enterprises. In the contemporary, represented by knowledge, skills and information, the intellectual capital becomes major capital element of the total capital in such enterprise, is replacing the traditional material capital production status. It is the same role to promote enterprise preserved and developing. It is also an important capital for enterprise managers to consider on the enterprise market competition and enterprise development.In order to summarize the influence and the role of intellectual capital on business performance in information-technology enterprise in our country, the paper needs to do further and more effectively study. First, it needs to select the index of financial performance as the research point to measure the associate between intellectual capital and enterprise performance. Second, according to the intellectual capital factor theory and intellectual capital measurement theory, the quantitative principle and SPSS16.0software, the paper selects an information technology enterprise in Heilongjiang province--keRuan co., LTD as the object of case study, analyses the intellectual capital and financial phenomenon information for the years between2011and2014, summarizes the actual operation experience of intellectual capital. As you can see, the intellectual capital and its constituent elements have a significant positive impact on financial performance in the case enterprise and the study shows that the good financial situation is closely related to the intellectual capital and its long-term effective operation. A Summary of intelligence capital management experience of the case enterprise and a rationalization proposal of effective operation of intellectual capital of the case enterprise are both helpful to regional knowledge resource management and intelligence capital management.
Keywords/Search Tags:Information-technology industry, Intellectua capital, Financial performance, KeRuan co.,LTD
PDF Full Text Request
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