基于无形资产构成分析的企业核心竞争力评价方法

从企业价值分析的角度看,企业的核心竞争力不仅体现在企业的实体资产上,更多地体现在企业的无形资产中。企业无形资产的价值构成中包含了能够充分反映企业核心竞争力的信息,因而可以从无形资产构成分析与比较的角度评价同类企业的核心竞争力。据此,运用层次分析法将企业的无形资产分割为若干单项无形资产,在此基础上进行同类企业的数据包络分析和多元统计分析,以判断各企业的核心竞争力总体状况及其构成;由此构建一个评价企业核心竞争力的综合分析方法,并以算例分析展示其应用过程。

A Method of Evaluating Enterprise Core Competence Based on Structural Analysis for Intangible Assets

From the viewpoint of enterprise value analysis, the core competence of an enterprise can be revealed not only by its real assets, but also, and to a greater extent, by its intangible assets. The value structure of intangible assets contains ample information of enterprise core competence. Thus a method of evaluating enterprise core competence is proposed, based on analyzing and comparing the structures of intangible assets of similar enterprises. First, AHP is used to split the combined intangible assets of an enterprise into several items; based on these items, DEA and multivariate analysis is used to evaluate the total status and the structure of core competence of each enterprise among a set of enterprises. A case study is carried out to show the application procedure of this method.