摘 要

隨著科技的持續創新及市場國際化，企業的經營環境競爭日愈激烈，企業為達其永續經營的目的，必須運用有形之資本進行產品、製程、設備、技術、流程之創新、改造及更新，凡此皆需透過資本支出計計劃來完成。
知識是21世紀企業最重要之資源，但亦需透過資本之投入，以轉化、應用、落實至企業之各項運作及流程，使知識透過行動，創造價值，以掌握競爭優勢，實現企業願景。中鋼公司屬重工業，其投資具金額龐大、投資期間長及技術要求高等特性，故如何應用知識管理，使投資計畫之進行與知識管理活動結合，讓知識資產幫助企業對有限資源作最適當的配置與運用，避免投資錯誤，發揮最高效益，已為企業刻不容緩之課題。
本研究針對企業資本支出如何運用及結合知識管理以達到最佳之投資績效，進行理論應用於實務之探討。目的在於了解資本支出相關知識管理的內涵與特性、知識管理活動及知識管理促動要素之現況，探討在資本支出規劃與決策過程中，運用知識解決問題的實際情況，作為實務分析的基礎，並從知識管理的角度提出結論與建議。本研究所獲結論為：
1.投資知識內涵的核心在於設備、技術、材料的創新，以及更高平台的評估、決策能力。
2.知識創造能力為中鋼從事投資之競爭優勢。
3.知識整合為企業形成投資決策的關鍵機制。
4.強調紀律與安全的資訊科技環境，使知識管理活動受限。
5.依部門特性有不同之蓄積結構。
6.導引統合機制不顯著，減低知識管理的效率。
7.「知識市場」最有助益的二個要素：「仲介者」、「市場報酬」。
8.知識管理將成為企業投資之核心工作。

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 investment, and develop its best performance.
The goal of this research is to examine the theoretical application on practice focusing on the integration of capital expenditure and knowledge management, of a business, to pursue its optimal investment performance. We try to find out the nature and characteristics, activities of knowledge management, and the factors that enable knowledge management and their current status. Then investigate the practical status of a business utilizing knowledge to solve its problems in the process of capital expenditure planning and decision-making. Finally, we set the results of our interviews and investigations as the basis of our empirical analysis, and our conclusions as listed below:
1. the core aspects of investing in knowledge nature are the innovation of equipments, technology and materials, as well as the high platform assessment decision-making capability.
2. knowledge creation capability is the competitive edge for CSC’s investment projects.
3. knowledge integration is the key mechanism for a business to form its decision-making of investment.
4. the emphasis on environmental discipline and security of IT system will constrain the activities of knowledge management.
5. the accumulative structure differs in different divisions
6. the efficiency of knowledge management will be reduced if the guiding integration mechanism is insignificant.
7. the most helpful factors to knowledge market: mediator and market reward.
8. knowledge management will be the core task of business investment.

目 錄

頁次
摘 要 1
Abstracts 2
誌謝詞 3
目 錄 4
圖、表目錄 5
第一章 緒論 6
第一節 研究背景與動機 6
第二節 研究目的 8
第三節 研究方法 9
第四節 研究架構 14
第二章 文獻探討 17
第一節 資本支出 17
第二節 知識的意義與內涵 20
第三節 知識的分類 22
第四節 知識管理的意義與架構 24
第五節 知識管理活動 29
第六節 知識管理促動因素 41
第三章 個案公司簡介 47
第一節 公司成立及沿革 47
第二節 建廠歷程與知識管理萌芽 51
第四章 資料分析 54
第一節 中鋼資本支出概況 54
第二節 資本支出之知識管理分析 61
第五章 結論與建議 77
第一節 研究結論 77
第二節 研究建議 79
參考文獻 82
附錄 訪談問卷 85

圖、表目錄

頁次
表1-1 訪談問卷綱要 11
圖1-1 研究架構 14
圖2-1 知識的層次關係 21
表2-1 內隱知識與外顯知識之比較 22
圖2-2 Knapp知識管理架構 25
圖2-3 IBM知識管理架構 26
圖2-4 勤業管理顧問公司的知識管理架構 27
圖2-5 微軟的知識管理架構 28
圖2-6 Earl的知識管理模式 28
圖2-7 技術取得來源/機制 30
圖2-8 知識創造的活動 32
圖2-9 知識的螺旋 33
圖2-10組織知識創造螺旋 34
圖2-11 知識建構及維持模式 37
表2-2 知識管理策略的分類及方向 40
圖2-12 知識策略與組織策略關係圖 41
圖2-13 組織之知識管理策略分類 42
圖3-1 中鋼組織圖 49
圖3-2 中鋼鋼品生產流程圖 50
表4-1 計劃型與非計劃型資本支出之比較 60
圖5-1 知識建構及維持模式 78

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網站
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