1、ontent for companies in industries ranging from technology and transportation to health care and energy. Based in the San Francisco Bay Area, the KBNCD team of experienced consultants and writers produces content for both Fortune 100 companies and best-of-breed start-ups. MAXIMIZING HUMAN CAPITAL JA
2、NUARY 2002 2 Introduction Think about the companies most admired in todays marketplace. The list probably includes a large high-tech company, a management consultancy, a packaged goods manufacturer, and maybe even a large financial services organization. Now ask your colleagues the same question. Th
3、ey probably thought of many of the same companies. What do these success stories have in common? Most likely, the firms mentioned are solid market leaders that have been in business for more than a few years, not dot-com overnight sensations. And its certain that one of the primary factors in each c
4、ompanys competitive advantage has been its ability to effectively manage its corporate assets. For a company to be competitive in todays market, all of its assets must support its business strategy. Most people commonly think of corporate assets as the tangible onesfacilities, real estate, computer
5、hardware, and other items that are easily inventoried and quantified. Historically, companies have focused primarily on measuring and managing these tangible assets, easily accounted for on balance sheets and annual budgets. But corporate assets dont stop with the manufacturing plants, the widgets,
6、and the computers. There is another piece of the assets puzzle that is often overlooked in the budgeting process and financial reporting because it is more difficult to quantify: intangible assets. But a companys intangible assets are increasingly crucial in todays knowledge economy. In fact, intang
7、ible assets are more important to a companys survival than are its raw materials. Just as rivers, ports, and railroads were the infrastructure of the Industrial Revolution, talent and knowledge constitute the infrastructure of todays economy. With the service-driven companies in todays economy outpa
8、cing in numbers the manufacturing- based companies,1 there has been a corresponding shift to include intangible assets on corporate balance sheets and to incorporate them into market capitalizationor valuationcalculations. And since service-based companies rely more on intangible assets than on tang
9、ible assets as an indicator of their success, it is only logical that these assets be accounted for when reporting financial results to Wall Street and other investors. Market leaders such as Charles Schwab in financial services, Accenture in management consulting, Littler Mendelson in legal service
10、s, and even the Walt Disney Company are where they are because of the knowledge leveraged within each company rather than because of their tangible assets. As intangible assets move into the drivers seat in todays successful corporations, forward- looking companies are recognizing the need to measur
11、e and manage these assets as carefully as they do their tangible ones. There are several reasons for this change. First, these companies recognize that human capital drives innovation. Peoplenot buildings or machinescreate new product and service ideas, improve processes, and help companies shift di
12、rection in order to create new sources of value. Whether its a factory worker, a computer programmer, or an attorney, the human talent is responsible for inspiring change. Second, external factorsthe economy, the increased popularity of the Internethave created more complex problems for human resour
13、ces professionals. Even since the burst of the Internet bubble, todays business environment is seeing an overall global shortage of skilled talent. There simply arent enough highly skilled, experienced, and motivated people available to apply 1 U. S. Department of Labor, Bureau of Labor Statistics,
14、Monthly Labor Review, “1998-2008 Employment Projections,” November 1999. JANUARY 2002 MAXIMIZING HUMAN CAPITAL 3 themselves to solving critical business problems for every company that needs them. Recent layoffs have not affected the demand for skilled workers, especially in the areas of IT, compute
15、r programming, engineering, and technical consulting. According to a recent survey published in the McKinsey Quarterly, 75 percent of corporate officers surveyed said their companies had insufficient talent.2 Further, the quality and characteristics of the talent available have changed. Successfully
16、 retaining quality employees, as well as safeguarding and building upon the knowledge and skills that these employees develop throughout their tenure with the company, are critical factors in protecting a companys investment in its human capital and its ability to leverage these assets over the long
17、- term. As the Internet has forever shifted the balance of power from the employer to the employee, creating a geographically dispersed workforce where short-term assignments and two-year tenures have replaced the concept of lifetime employment, retaining employees has become increasingly difficult
18、for companies. Because of these changes, companies are recognizing the need to make human capital management a core competency. Those firms able to leverage and maximize the human capital component of their intangible assets by using it to supportand eventually drivetheir overall business strategy w
19、ill create what renowned business strategist and Harvard Business School Professor Michael E. Porter calls a “sustainable competitive advantage”3 for the company today and in the future. Sustainable competitive advantage means that a company not only establishes itself as a market leader in its chos
20、en sector, but also builds an infrastructure that continues to provide that advantage. In the industrial age, this sustainable advantage could be provided by access to capital, distribution channel exclusivity, or a superior product development cycle. But those advantages have been surmounted by the
21、 intangible: human capital. General Electric and the IBM Corporation are stellar examples of companies that have skillfully retained critical employees and leveraged their human capital assets to carve out market-leadership positions with a sustainable competitive advantage for the future. GE is adm
22、ired worldwide as a leader in recruitment, retention, and development of key human assets. GE Chairman John F. (Jack) Welchs personal involvement in regular development sessions for high-potential employees has made GE a leader in its field and an envied source of talent among competitors and compan
23、ies in other industries. IBM, on the other hand, has turned its internal human capital management process into a business within a business: its consulting organization has developed a practice area that helps clients create and manage their own knowledge management programs. 2 McKinsey Quarterly, 2
24、000, No.1 3 M.E. Porter, “Strategy and the Internet,” Harvard Business Review, March 2001 and Porter, “What is Strategy,” Harvard Business Review, November-December 1996. MAXIMIZING HUMAN CAPITAL JANUARY 2002 4 In order to measure human capital and use it to drive competitive advantage, forward-look
25、ing companies should implement the following iterative process (see Fig. 1 below): I. Identify human capital. Understand what human capital is and how to identify it within the company. II. Measure capability. Assess the companys human capital assets by quantifying them and determining how effective
26、ly the company is using them based on the current set of corporate objectives. This gives a measure of the companys current capability. III. Determine “capacity gap.” Assess the companys human capital requirements, thereby determining the future human capital capacity required to accomplish its corp
27、orate objectives, each time it resets business goals and strategic objectives. Then the company evaluates9184.00100.48%100.48%80.37%2.1.1建筑工程费万元4350.8247.60%47.60%38.07%2.1.2设备购置及安装费万元4833.1852.88%52.88%42.30%2.2工程建设其他费用万元-20.13-0.22%-0.22%-0.18%2.2.1无形资产万元-20.13-0.22%-0.22%-0.18%2.3预备费万元-23.90-0.26
28、%-0.26%-0.21%2.3.1基本预备费万元-11.55-0.13%-0.13%-0.10%2.3.2涨价预备费万元-12.35-0.14%-0.14%-0.11%3建设期利息万元4固定资产投资现值万元9139.97100.00%100.00%79.98%5建设期间费用万元6流动资金万元2287.2325.02%25.02%20.02%7铺底流动资金万元762.418.34%8.34%6.67%八、未来五年经济效益测算根据规划，第一年负荷45.00%,计划收入8691.75万元，总成本7660.55万元，利润总额-3756.75万元，净利润-2817.56万元，增值税287.10万元，税
29、金及附加178.50万元，所得税-939.19万元；第二年负荷70.00%,计划收入13520.50万元，总成本10855.55万元，利润总额-3970.98万元，净利润-2978.23万元，增值税446.59万元，税金及附加197.64万元，所得税-992.75万元；第三年生产负荷100%，计划收入19315.00万元，总成本14689.54万元，利润总额4625.46万元，净利润3469.10万元，增值税637.99万元，税金及附加220.60万元，所得税1156.37万元。（一）营业收入估算该“渭南智能装备项目项目”经营期内不考虑通货膨胀因素，只考虑智能装备行业设备相对价格变化，假设当年
30、智能装备设备产量等于当年产品销售量。项目达产年预计每年可实现营业收入19315.00万元。（二）达产年增值税估算达产年应缴增值税=销项税额-进项税额=637.99万元。营业收入税金及附加和增值税估算表序号项目单位第一年第二年第三年第四年第五年1营业收入万元8691.7513520.5019315.0019315.0019315.001.1智能装备万元8691.7513520.5019315.0019315.0019315.002现价增加值万元2781.364326.566180.806180.806180.803增值税万元287.10446.59637.99637.99637.993.1销项税
31、额万元3090.403090.403090.403090.403090.403.2进项税额万元1103.581716.692452.412452.412452.414城市维护建设税万元20.1031.2644.6644.6644.665教育费附加万元8.6113.4019.1419.1419.146地方教育费附加万元5.748.9312.7612.7612.769土地使用税万元144.05144.05144.05144.05144.0510税金及附加万元178.50197.64220.60220.60220.60（三）综合总成本费用估算根据谨慎财务测算，当项目达到正常生产年份时，按达产年经营能
32、力计算，本期工程项目综合总成本费用14689.54万元，其中：可变成本12779.98万元，固定成本1909.56万元，具体测算数据详见总成本费用估算一览表所示。折旧及摊销一览表序号项目运营期合计第一年第二年第三年第四年第五年1建(构)筑物原值4350.824350.82当期折旧额3480.66174.03174.03174.03174.03174.03净值870.164176.794002.753828.723654.693480.662机器设备原值4833.184833.18当期折旧额3866.54257.77257.77257.77257.77257.77净值4575.414317.64
33、4059.873802.103544.333建筑物及设备原值9184.00当期折旧额7347.20431.80431.80431.80431.80431.80建筑物及设备净值1836.808752.208320.407888.607456.807025.004无形资产原值-20.13-20.13当期摊销额-20.13-0.50-0.50-0.50-0.50-0.50净值-19.63-19.12-18.62-18.12-17.615合计：折旧及摊销7327.07431.30431.30431.30431.30431.30总成本费用估算一览表序号项目单位达产年指标第一年第二年第三年第四年第五年1外
34、购原材料费万元8997.754048.996298.428997.758997.758997.752外购燃料动力费万元638.57287.36447.00638.57638.57638.573工资及福利费万元1478.261478.261478.261478.261478.261478.264修理费万元51.8223.3236.2751.8251.8251.8结合需要在大量的工程应用中不断积累。机器视觉设备应用于电子信息制造、汽车、制药、食品与包装机械、印刷机械等多个领域，不同领域内机器视觉所使用的图像处理算法和硬件存在差异，掌握了机器视觉图像处理算法及软硬件结合等关键技术的企业将引领整个产业
35、的发展。因此，较高的技术门槛对潜在的市场进入者构成了障碍。人才壁垒机器视觉设备从技术创新、研发设计、生产制造到安装调试、设备维护都需要相关人员具备专业的知识和丰富的经验，上述人才的培养或招聘需要一定的时间。虽然近年来，我国加大了对上述人才的教育培训，但相对于机器视觉领域的高速发展，高端人才短缺现象在未来的一段时间内仍将存在。拥有具备专业知识和丰富研发设计经验的人才是机器视觉企业在市场竞争中立足的根本。品牌壁垒品牌是企业产品质量和综合服务能力的集中体现，机器视觉产品的高效、稳定运行对客户具有至关重要的作用。品牌的知名度以及美誉度直接影响产品的市场开拓难易程度，决定了对人才的吸引力，知名品牌一般具
36、有较高的市场占有率，拥有较强的市场议价能力。机器视觉产品的品牌创建是一项长期的工作，需要良好的产品品质、持续的技术创新、完善的服务体系、良好的业内口碑，才能赢得广大客户的认可，品牌被市场所接受也需要较长的时间，从而对新入者形成一定的进入壁垒。客户资源壁垒稳定的客户资源是企业持续经营的前提，只有积累一定数量的客户才能保证企业的持续发展。机器视觉领域具有典型的技术密集型特点，对产品质量和售后服务的技术水平、响应速度要求较高。机器视觉领域取得客户资源往往依赖于机器视觉企业的研发水平、从业经验、品牌、综合服务能力等多方面因素。拥有大量客户资源是企业长期经营和积累的结果，对潜在的市场进入者构成壁垒。2、
37、机器视觉领域竞争格局和主要企业情况竞争格局发展初期，国内机器视觉设备市场主要由国外品牌设备所占据。近年来，随着越来越多的制造企业升级转型、劳动力成本的日益增长以及应用领域逐渐扩大，机器视觉设备对国内制造企业显得越来越重要，其市场需求也越来越大。国内部分具备较强研发实力的生产厂商，研发出优质的中高端国产设备，占据了一定的市场份额。总体而言，现阶段国内市场尚处于快速成长阶段，部分技术实力较强的国内厂商，也在积极开拓高端市场，并在高端市场具备了一定的市场地位。主要企业情况机器视觉设备的应用于电子信息制造、汽车、制药、食品与包装机械、印刷机械等多个领域，多数制造商专注于各自应用领域内机器视觉产品。3、
38、机器视觉领域特有的经营模式机器视觉领域具有技术密集型特点，产品核心竞争力为技术研发，且客户对机器视觉设备的要求各异，因此本领域大部分采取订单化的生产经营模式。4、技术水平和技术特点未来可预见的变化趋势机器视觉技术将人类最强大、最复杂的视觉感官赋予机器，将计算机的快速性、可重复性，与人眼视觉的高度智能化和抽象能力相结合，涉及人工智能、自动控制、图像处理和模式识别等诸多交叉学科，具有跨专业、多技术融合特点，是一门非常复杂、重要的智能机器技术，对生产厂商的技术研发和整合能力提出较高的要求。（三）影响行业发展的有利因素和不利因素1、有利因素根据中国制造2025、“十三五”国家战略性新兴产业发展规划以及
39、智能制造发展规划（2016-2020年），我国已经将发展智能制造和高端装备制造业作为长期坚持的战略任务。控制线缆组件作为计算机控制设备等高端、智能装备的重要上游产品，在国家政策大力推进高端、智能装备制造产业发展的背景下，将迎来更为广阔的市场空间。除此之外，国家对医疗、金融等行业的鼓励政策，亦对控制线缆组件领域的发展产生推动作用。随着全球进入电子化、信息化和智能化时代，控制线缆组件在电子产品和设备中的应用越来越广泛和深入，特别是在工业及商业自动化、智能化设备等下游领域，随着产品技术的不断升级换代，带动了对控制线缆组件持续增长的需求。在中国日益增长的市场需求带动下，我国控制线缆组件领域中具备自主创
40、新能力的企业将依靠自身技术能力和服务能力，扩大市场供给，增强技术竞争力，从而逐步提升中国企业在控制线缆组件领域中的话语权，缩小与国际知名厂商之间的差距。随着全球贸易自由化程度的不断加深，全球经济日益趋于一体化，企业更加倾向于在全球范围内寻求最佳供应商，采购品质优良、价格合理的物料，以实现资源的有效配置，其销售体系、采购体系、供应体系均形成了全球化供应的格局。全球采购逐渐成为跨国公司、国际化企业获得竞争优势的一个重要途径。中国以其强大的生产能力、不断提高的技术研发和服务能力受到国际市场的青睐。控制线缆组件作为各大应用领域不可或缺的产品，在全球采购趋势下不断优化资源配置，推动产业升级，提升整体技术
41、水平和竞争力。随着控制线缆组件领域的发展，其中具备竞争力的企业已成功进入国际市场。全球采购为国内企业开拓国际市场，建立稳定销售渠道提供了良好的机遇。控制线缆组件领域的上游主要为线缆、连接器、其他配件等；下游主要为汽车、电信/数据通信、计算机和外围设备、工业、军事/航空航天、运输、消费者、医疗、商业/办公等领域。下游行业的发展与控制线缆组件领域有着重要的关联，从整体发展来看，下游行业将继续保持快速增长趋势，国内控制线缆组件领域呈现良好的发展态势。近年来世界各国纷纷在工业制造方面发力，德国提出的“工业4.0”成为工业技术发展的标杆。为了保持在世界制造业中的竞争地位，我国相继出台了一系列的政策以支持
42、我国工业从“中国制造”向着“中国智造”转型，如中国制造2025、智能制造发展规划（2016-2020年）等。国家政策及战略的支持，有利于提升机器视觉产品在制造领域的使用率。劳动密集型制造业对“机器换人”的需求日益提升。我国人口结构趋向老龄化使得劳动力成本进一步提高，这就导致我国劳动密集型制造业存在大量机器设备更新换代的需求，因此我国劳动密集型制造业对机器视觉系统需求潜力巨大。近年来我国制造业持续快速发展，建成了门类齐全、独立完整的产业体系，有力推动工业化和现代化进程，奠定了世界制造大国地位。然而，与世界先进水平相比，我国制造业仍然大而不强，在自主创新能力、资源利用效率、产业结构水平、信息化程度
43、、质量效益等方面差距明显，转型升级和跨越发展的任务紧迫而艰巨。同时，在中国不断融入国际分工的过程中，国际市场对于中国产品的质量要求不断提高，这就导致我国制造业对机器视觉系统精确性与准确性的大量需求，机器视觉系统能够充分帮助中国企业实现生产过程中的精确生产与质量控制，必将得到越来越高的普及和重视。机器视觉的应用已渗透国民经济多个主要行业，包括电子信息制造、汽车、制药、食品与包装机械、印刷机械等领域。目前，电子信息制造业对机器视觉设备具有较高的需求。电子信息制造业是全球创新较活跃、带动性较强、渗透性较广的领域，也是全球竞争的战略重点。电子信息制造业在我国已经发展成为国民经济的战略性、基础性和先导性支柱产业。近年来，中国的电子制造厂商和代工厂商大量采购自动化、智能化设备取代人工，以应对中国劳动
