在知識經濟的時代中，全球經濟已經顯著地轉型為一個以智慧及技術為基礎的價值體系，在這樣的趨勢之下，知識管理也逐漸成為新興且日益重要的企業議題，它不僅協助組織的人員在面臨變化時創新及適應，也是企業價值創造的基礎。知識價值管理是將無形的知識資本視為可管理資產的一門科學，雖然許多企業也都開始體會到知識資產對於公司的重要性，然而對於知識資產價值的衡量與管理方法瞭解卻仍有限。相對於以往知識價值管理只限於質性與靜態的研究，本研究提出一個以活動基礎成本模式為基礎之知識價值衡量模式，並結合擴散理論所建構而成的知識擴散模式，以數量化、系統化的方式來探究無形知識的價值及其對企業利益貢獻的相關性。在該模式中，我們成功的整合知識的各種特性以及企業實施知識管理的各個構面來探討知識價值與企業利益兩者間的動態關係，並建立單一知識及替代知識的擴散模式，藉由模型理論化、數量化的優點，使企業對於知識系統的掌握能有更清楚的論述與理論依據。而透過案例廠商的實證研究發現，本研究可以有效地幫助企業瞭解該知識的價值變化與對企業利益的影響程度，並藉由模型中參數的數值分析與比較，管理者也能瞭解及預測企業知識管理的運作情況與績效，並推論出其中隱含的管理意涵，最後配合知識管理系統的各個構面與對於各類知識資產的管理模式，從而建立有效的知識策略來創造最大的企業利益與知識價值。

　　In the knowledge economy era, knowledge management has been an extremely critical issue since carrying out knowledge management will be the foundation of value creation for enterprises. Knowledge management is a science because the intangible intellectual capital can be viewed as the measurable and manageable assets. Many companies think that knowledge assets are beneficial to enhance their core competence; however, the discussion on how we can evaluate and manage knowledge assets well is deficient. Comparing with past studies, this study presents a knowledge diffusion model, which integrates the activity based model and Bass diffusion theory, to explore the relationship between knowledge value and its corresponding enterprise benefits. According to the diffusion model, the knowledge diffusion processes for single knowledge resource and for two substitutive knowledge resources can be developed. In order to demonstrate the rationality and practicability, two Taiwanese companies are adopted as the case studies. The results indicate that such model can appropriately describe the dynamic relationship between knowledge value and enterprise benefits. Furthermore, the intangible knowledge value can be studied by means of analyzing the parameters involved in the proposed model. The change of each parameter can also be used to demonstrate the performance of executing knowledge management, and therefore the effective knowledge management strategies will also be developed to maximize the knowledge value and enterprise benefits.

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