技術力に関わる経営資源の保有状況を考慮した中小製造業の財務特徴分析

概要

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The purpose of this study was to find correlations among financial conditions and technology assets as a base to develop a technique that can assess overall management resources including intellectual assets. Small-and-medium-sized manufacturers' management resources relevant to technology assets were classified into three clusters using text mining: A. manufacturing techniques related to core businesses, B. design/idea assets, C. social values and future investments. Also, the degrees of profitability were shown to increase by the amount of possessing technology assets. On the other hand, the degrees of stability were shown to decrease in accord with the amount of technology assets. In particular, the stability tended to decrease by the amount of technology assets included in cluster C. Therefore, for the management resources relevant to technology assets which small-and-medium-sized manufacturers should possess, the order of priorities is different based on the degree of their business activity and development.