本研究結合現今重要的智慧資本概念及傳產的團膳服務業兩者，是研究觀念及執行上的首創，其研究目的為了解團膳廠商對智慧資本之認知程度，建構適合團膳業的智慧資本衡量指標，以助於建立關鍵性的智慧資本，並了解團膳業對智慧資本衡量指標的應用方向。研究對象為台灣北部團膳業供應鏈參與廠商，以產業分析、專家問卷、及前測與正式問卷發放進行分析。依據智慧資本三大構面共萃取出六個關鍵因素及 42 項衡量指標，其重要性程度傳遞出團膳業之智慧資本本質與涵養並反映產業經營生態。本研究除了為該產業提供創始性研究之開端，也讓團膳業的經營能讓更多人了解，在產官學界及未來想前進大陸龐大團膳市場的潛在企業者皆能有所貢獻及助益。

This study combined the components of intellectual capital and group meal industry that is a pioneering work in research concept and execution. The purposes of this study are to (1) Understand the industry’ cognition toward to intellectual capital, (2) Establish proper intellectual capital indicators for the industry, (3) Find the most important intellectual capital indicators in order to set up the key intellectual capital and also to comprehend the application direction of intellectual capital measurement indicators for the industry. This study implements the industry competition analysis, professional content validity questionnaire and pretest questionnaire. The result of this study can explain how the industry takes account of extracted intellectual capital indicators. From the three constructs of intellectual capital, 6 factors and 42 key indicators are extracted. Individual indicator in each construct reflects the intellectual capital nature, connotation and operation ecology for supply chain partners in the industry. This study integrates the concept of intellectual capital and traditional meal service industry, not only providing the beginning for initiative research in this field, but also introducing the industry to people for the depth understanding. The contribution of this study is for industry, government and academic research respectively. Furthermore, it is greatly helpful information for enterprises when they plan to enter the giant group meal market in mainland China in the future.