學者彼得杜拉克(Drucker1995)預言知識將取代土地、勞動、資本及機器設備成為最重要的生產因素，無形資產將優於有形資產。而無形資產：知識來自於人。企業掌握人才，培養人才，才能掌握知識的創造；並將知識管理做好，才能將知識轉換為知識經濟，以提供企業組織持續的競爭優勢。為因應21世紀知識經濟的快速發展，唯有確實掌握企業組織核心知識的整合、分享與創新，才能達到企業的永續經營。
本研究由文獻回顧與理論探討進行個案研究。而後對個案透過SWOT矩陣圖、平衡計分卡、策略地圖等分析，將策略型知識導入個案公司；再以結構化在職訓練、知識地圖繪製、專家黃頁建立、知識社群經營，導入操作型知識。最後分析個案公司導入策略型與操作型知識的前後差異，及其對組織績效的影響

Peter Ferdinand Drucker (1995) had predicted that land, labor, capital and machine equipment will be replaced by knowledge as the most vital element for production, that is, the invisible capital, knowledge, is superior to the visible one. Knowledge is originating from mankind; only when enterprises manage its talents, and trained its employees, they can control the knowledge innovation. Furthermore, knowledge management can transform knowledge to knowledge economy, so as to provide enterprises with consistent advantage of competition. For the rapid development of knowledge economy in the 21st Century, the consistent development of enterprises needs the integration, sharing, and innovation of knowledge of enterprise organization.
This report is a case study based on documentary review and theory research. Company A will perform strategic knowledge through SWOT matrix, balanced scorecards and strategic map; it will also perform operational knowledge through structuralizing of on-job training, knowledge map drawing, experts yellow page installing and knowledge community management. The final step is to analyze the presentation of strategic knowledge and operational knowledge-based management and its effect on organization performance

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三、網站部份
1. SWOT、PEST與五力分析,
http://cdnet.stpi.org.tw/techroom/analysis/pat_A025.htm
2. SWOT分析與策略擬定（上）, http://cdnet.stpi.org.tw/techroom/analysis/2008/pat_08_A029.htm
3. SWOT分析與策略擬定（中）, http://cdnet.stpi.org.tw/techroom/analysis/2008/pat_08_A032.htm
4. SWOT分析與策略擬定（下）, http://cdnet.stpi.org.tw/techroom/analysis/2008/pat_08_A033.htm
5. 策略地圖與平衡計分卡, http://cdnet.stpi.narl.org.tw/techroom/analysis/pat_A077.htm
6. Top 10 Management Tools of 2011, http://www.bain.com/publications/business-insights/management-tools-and-trends-2011.aspx
7. 談策略與策略規劃的差異, http://cdnet.stpi.org.tw/techroom/analysis/pat_A076.htm
8. 再談策略規劃流程與核心思維, http://cdnet.stpi.narl.org.tw/techroom/analysis/2013/pat_13_A005.htm
9. The Balanced Scorecard and Performance Management, http://sopinion8ed.wordpress.com/2013/01/18/the-balanced-scorecard-and-performance-management/
10. 知識螺旋,
http://wiki.mbalib.com/zh-tw/%E7%9F%A5%E8%AF%86%E8%9E%BA%E6%97%8B