• 한국건설관리학회논문집
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• 제3권3호
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• pp.94-102
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• 2002

"측정할 수 없는 것은 관리할 수 없다"는 말은 성과측정 시스템의 중요성을 잘 나타내 주는 말이다. 또한 이처럼 어려움을 나타내는 표현도 없다. 기업의 유형자산은 재무제표나 손익계산서 등의 구체적인 금액으로 측정이 가능하나 기업의 무형자산에 대한 가치측정은 많은 방법들이 도입되어 왔지만 어느 하나도 객관적인 틀을 제시하지 못하고 있다. 이에 본 연구는 LG경제연구원에서 제시한 지식자산 축적모형(XYZ모형)을 통하여 건설기업의 무형자산(지적자산)의 크기를 객관적으로 정량화 시키었다. 이를 통하여 현 건설기업의 내재가치 수준을 추정할 수 있다.

• 지식경영연구
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• 제12권4호
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• pp.91-119
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• 2011

Compared to the industrial society, the knowledge-based economy of the 21st century has placed importance on intellectual capital as a sustainable competitive advantage of an organization. The ownership, creation, and interaction of intellectual capital is emerging as the main challenges of the management and, moreover, it might extend to the issue of intellectual capital management. This research found that the exploitation and sharing of knowledge was more efficient in a networked organization through a case study for A research institute, which attempted intellectual capital management domestically for the first time. The contribution of this exploratory research is to suggest new perspectives on the ownership of intangible asset, the evaluation of knowledge-based product, and the competitive advantage and complementarity of an organization in the knowledge-based economy. The limitation is that this research is just exploratory due to the inaccessibility of data. If the intellectual capital management would be more common, the diverse researches should be empirically carried out.

• The Journal of Asian Finance, Economics and Business
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• 제9권7호
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• pp.231-237
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• 2022

Intellectual Capital, a valuable intangible organizational asset, is primarily linked to a company's financial performance and is divided into three categories: human, structural, and relational capital. This paper investigates the impact of intellectual capital on the financial performance of selected Pakistani companies in the Information and Communication sector, as this sector is heavily reliant on intellectual capital. The data for 11 firms was gathered from the State Bank's Financial Statements Analysis of Companies Listed on the Pakistan Stock Exchange from 2015 to 2020. Pulić's (2004) Value Added Intellectual Coefficient (VAICTM) has been used to assess a company's IC efficiency. VAIC^TM and its components, the efficiency of intellectual capital, and the efficiency of capital employed are calculated. Financial performance is measured through return on assets, return on capital employed, and asset turnover ratio. Multiple regression, fixed-effect, and random-effect Panel Data estimation are used in the empirical study. The findings suggest that intellectual capital efficiency has a large impact on major profitability metrics, but little effect on company productivity. It can be inferred from the results that the companies must invest in advanced technology, the latest machinery, and well-equipped offices to improve financial performance and productivity and gain a competitive advantage.

• 디지털융복합연구
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• 제7권2호
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• pp.63-70
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• 2009

It is well known that in the knowledge-based economy a firm's intellectual property including patent is crucial for its competitive advantage. In industrial economy, tangible assets such as land and equipment have been of critical importance for a firm's competitiveness. However, as the paradigm shift to the knowledge-base economy is being accelerated, intangible assets such as intellectual property are considered to be more influential for a firm to be competitive. The valuation of intangible asset is as necessary as that of tangible asset. In particular, reasonably accurate valuation of patent which represents a firm's technological competitiveness seems to be of great importance since (1) it is essential for a firm's patent strategy development, (2) it can activate the technology market, and (3) it is necessary to evaluate a patent's technological contribution when multiple patents are used to develop and commercialize an innovative product. Unlike that of tangible asset, the valuation of intangible asset is very difficult. In order to figure out a value of patent it is necessary to use a number of appropriate valuation factors. In this paper, we surveyed various valuation factors presented by previous researches and several technology valuation organizations to find a set of common valuation factors considered to be of more importance.

• 한국IT서비스학회지
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• 제15권3호
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• pp.1-14
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• 2016

According to the growing importance of science and technology policy, investment in research and development (R&D) has been increased. In this context, a patent as one of outcome of firm's systematic R&D investment is the way to hold a dominant position in companies' technology competitiveness and also to protect technology right. This study attempts to find the effects of input resources and intellectual property production activity on company value. It conducted empirical analysis based on 238 KOSDAQ-listed and medium-sized firms. Using the previous research, this study configurated research variables about activity of patent production, company value, and input of resources. Through these variables, it aims to know the effect of input of resources and activity of patent production on company value. First, the result of regression analysis shows that R&D cost has the positive effect on a patent production and sales promotion cost positively affects on the registration of the trademark. Second, the output of regression analysis indicates that a patent has the positive effect on company value but a trademark has not. With regard to the input of resources, R&D cost has the influence on company value but sales promotion cost has not. This study attempts to find the effectiveness of company's intellectual property registration on its value and suggests a way that the systematic R&D investment contributes the growth of company value.

• 디지털산업정보학회논문지
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• 제5권1호
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• pp.141-153
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• 2009

There have been a lot of researches about KM(knowledge management) in domestic and foreign countries since 1990. Especially, there have been a lot of researches about enabler of KM, knowledge asset etc. but these are insufficient researches about performance measure of knowledge management considering maturity of KM. In addition, performance measure and maturity considering enabler to manage successful knowledge as well as knowledge asset which can be the following result are not the sufficient situation. Therefore, this study makes developmental levels of the inside and outside of the corporate by observing previous studies about the maturity of knowledge management and classifies enabler of knowledge management and measure item about knowledge asset by level, considering the features of each developmental level. And it is designed to propose maturity measure methods considering maturity level of actual knowledge management item by drawing indicator to measure classified items.

• 한국디지털정책학회:학술대회논문집
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• 한국디지털정책학회 2004년도 International Conference on Digital Policy & Management
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• pp.435-448
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• 2004

While Internet promises ubiquitous access, it also creates a fundamental challenge to the traditional ownership toward digital assets traded in e-commerce market. Sharing digital information freely through shared networks leads to many untapped business opportunities, but uncontrolled digital asset transaction undermines many electronic business models. Thus, in this Internet age, proper protection and safe delivery of Intellectual Property (IP) and its representation as digital assets would be a crucial ingredient of building trust in upcoming e-business environment. In this paper, we give a general structural diagram of Intellectual Property Management and Protection (IPMP) and implement an IPMP prototype based on the RSA encryption algorithm and XrML (eXtensible rights Markup Language) WORK tags to show how proper protection and safe delivery of the intellectual property is achieved. This study concludes that IPMP mechanism may contribute significantly to the volume and quality of e-commerce market.

• 경영과학
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• 제31권4호
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• pp.29-42
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• 2014

As society proceeds rapidly toward a knowledge-oriented stage, knowledge as an intangible asset has gained increasing importance. Companies increase their competitiveness and generate extra value through continuous investments in the management of intellectual property (IP). Thus, the prime concerns of companies have been protection of their technological innovation output through filing for IP rights, and maximization of their interests through utilization of intangible assets. Despite the importance of technological innovation in the management of a company, few studies have analyzed the key factors in the management of IP and activities for technological innovation. This study aims to derive policy implications for managing IP and effective capacity building for technological innovation. For this purpose, the author has employed empirical tests to identify the major factors influencing the direction of technological innovations in a company.

• 기술경영경제학회:학술대회논문집
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• 기술경영경제학회 1999년도 제15회 하계 학술발표회 논문집
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• pp.85-97
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• 1999

Being the new paradigm of "knowledge based economy", knowledge asset get to be the key to evaluate the firm's value. For a instance, Scandia firstly informed the intellectual capital report with its own financial statements in 1994. Some financial institutions have emphasized the roles of knowledge assets in the evaluating firm's value, too. But the concept of knowledge asset is so extensively defined that the result of evaluation is not as much reliable as financial statements. As previous studies examined the firm-specific cases, the sectoral pattern of knowledge asset has been ignored and it cause the difficulty in the empirical study. Moreover, the objectivity of study is ambiguous. Therefore, we regards knowledge asset as a technological knowledge asset. Which is related to R&D(research & development) and technology. Because this definition is more measurable than others and can play a frontier role in evaluating the knowledge asset. We extract the criteria related to the technological knowledge asset through the survey of 'Scandia' and other previous studies and add other criteria, which explain the Korean-specific environments. We gather data from "Technological Innovation"(STEPI, 1997, 1999) and "The bibliography of Korean R&D institutes"(KITA,1998) and "the survey of listed company"(Daewoo Securities, 1998. 1999). As the results of empirical study, the variables which explain the financial value of firms do not reflect the 'technological knowledge asset' well. It results from the factors as followings. Firstly, instead of stock price the proxy measurement related to 'knowledge asset' is needed. Secondly, the sample is biased to the large scale firms so we'll collect samples more broadly. Finally, the concept of 'technological knowledge asset' is too narrow to explain the value of firm. We expect the result of this empirical study gives contribution to the evaluation of firms' value more exactly.

• 정보관리학회지
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• 제28권4호
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• pp.279-307
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• 2011

공공도서관의 경쟁우위와 지속성 유지를 위한 내적 원동력은 지적자본이다. 지적자본은 내부구성원의 역량, 구성원들이 형성하는 조직구조, 이용자 및 이해관계자의 협력으로 맺어지는 인적자본, 구조자본, 사회자본으로 구성된다. 이 연구의 목적은 지적자본 구성요소인 인적자본, 구조자본, 사회자본에 관한 배경이론을 토대로 공공도서관 지적자본 평가를 위한 기초자료를 제공하고 동시에 실험적 평가모형을 개발하는 데 있다. 이를 위해 지적자본의 배경이론을 토대로 공공도서관의 지적자본의 해석과 평가지표를 도출하였다. 또한 실증적 분석을 통해 지적자본 구성요소와 성과의 인과관계를 밝히고, 최적화된 지적자본 평가모형을 제시하였다.