10. 02‐Jan‐13
作业成本法:1990年代初发現
固定管理成本与销售或生产量沒有直接关系
成本结构的改變
100%
固定管理成本 The demand for
(包括科研) overhead activities
成本结构 are not much linked
直接材料成本 to sales or
production volume.
They result from:
• The diversity and
complexity of
直接(经常性)劳动成本 products, services
and customers
• Quality levels
• Rates of needed
1950s 1990s change
0%
Old-fashioned Hierarchical Integrated
企业的进化過程 來 源: ABCM Consulting
「知识资本管理」与「量化管理学」
和「量化经济学」 有密切關係
1998 作业成本法 1996平衡计分卡 2004无形资产
2004年哈佛大学的 Kaplan & Norton 提出 :无形资产
(知识资产) 是企业的关键驱动因素、
往往占了企业 75%的价值!
10
16. 02‐Jan‐13
世界经济论坛
全球竞争力报告 •香港整体排名: 9(+2)
2012‐2013
(中 国 :29 (‐2))
• HK is at “Stage 3” of economic development
(i.e. innovation driven) – along with Japan,
Singapore, South Korea and Taiwan
Singapore, South Korea and Taiwan
•基本要求: 3(‐2)
(institution, infrastructure, macroeconomics
environment, health & primary education)
•增强效率條件: 3 (‐1)
(of which HK ranks no. 1 in the world in
Financial Market evelopment )
“Financial Market Development”)
•创新和其他先進因素:22 (+2)
HK is below 0ECD’s average while China is improving steadily:
(中 国 :31 (+3))
全球利用知识资本的先进国家和地区:
第一波
第 波 第二波
• 2003年:
2003年: 今天:
• 丹麦 • 阿拉伯邦联
• 中国
• 芬兰 • 德国
• 日本 • 印度尼西亚
• 马来西亚
• 新加坡 • 台湾
• 苏格兰 • 菲律宾
• 瑞典 • 叙利亚
• 波兰
來 源: Gordon McConnachie, Appendix A of
Einstein in the Boardroom by Harrison & Sullivan, 2006
16
34. 02‐Jan‐13
分段总结:建议中的「京粤港知识走廊亅:
需要建立社会共识、政府成立产业政策、
推广和企业的支持
中国企业网络
enterprise
欧洲企业网络
china network
List of references:
1. “A history of Silicon Valley – The Greatest Creation of Wealth in the History of the
Planet”, Rao and Scaruffi, Omniware Group, 2011
2. “The Global Competitiveness Report 2012‐2013”, World Economic Forum 2012
3. “The OECD Innovation Strategy – Getting a Head Start on Tomorrow”, OECD
2010
4. “OECD Review of Innovation Strategy – China”, OCED 2008
5. “OECD Reviews of Regional Innovation, Competitive Regional Clusters – National
Policy Approach”, OECD, 2007
6. “Hong Kong and the Knowledge‐Based Economy: Developments and Prospects”,
Alan Ka‐lun Lung, Asian Education and Development Studies, Vol. 1 Iss: 3,
Emerald Group Publishing 2012
7. “Hong Kong’s Innovation and Technology Role in Mainland China’s 12th Five Year
Plan”, APICC Whitepaper #7, March 2011
8. “Policies and Practices for Hong Kong as a Knowledge Economy and the
8 “P li i d P ti f H K K l d E d th
Proposed Innovation and Technology Bureau”, APICC Whitepaper #8, July 2011
9. “Proposed: Guangzhou‐Hong Kong Knowledge Corridor”, Samson Tam Wai‐ho,
China Daily Asia Pacific Edition, 6 July 2012
10. “Chief Executive of Hong Kong Election Manifesto”, CY Leung 2012
34