Abstract

Our country is an island-orientation country, no matter the imported and exported trade, all depend on the development of international trade, so the logistics industry can be regarded as an important equity of economic development in Taiwan. It also plays an important role among escalate enterprises’ efficiency. A rapid change in information technology and business management, enterprises face more competitions and challenges in Twenty-first century. Strategy management is the key factor for businesses to survive, so managers should plan a performance evaluation management system. It is important a research issue to construct performance valuation model for logistic industry. Unfortunately, current performance evaluation management mostly focuses on financial indicators for performance evaluation without taking innovation and customer satisfaction into consideration. However, in the economic-knowledge era, there are still evaluation systems such as balanced scorecard and intelligence capital that pay attention to both financial and non-financial indicators. According to the economic department research report, there are more than one million and three hundred thirty thousand small and medium-sized enterprises in 2010. This paper would incorporate intellectual capital to construct performance evaluation model for a logistic industry.

Key words: Intellectual capital, performance valuation, logistics industry.