建構平衡計分卡執行組織策略：以一外商公司為例

Create Balanced Scorecard to Help Strategy Execution: An International Company Case Study

張忠堅(Chung-Chien Chang)

指導教授 ： 湯明哲

國立臺灣大學/管理學院/國際企業學研究所/碩士(2009年)

https://doi.org/10.6342/NTU.2009.02282

摘要

個案公司所處之產業環境在台灣已愈趨成熟及飽和，包括傳統產業石化、鋼鐵、造紙及能源產業等。為因應以上個案公司之需求，必須擬定策略目標並徹底執行。採用何種系統化方法以描繪出完整之策略地圖，並在執行過程中，便可觀察策略執行之中間成果，以確保最終成果能符合預期，便是本研究之目的。
Kaplan 與 Norton 的研究指出，徹底實行平衡計分卡的公司均能有效率且快速的執行新策略，他們運用平衡計分卡來描述策略，並連結管理系統到平衡計分卡，因而也連結了策略與管理系統。因此，本研究嘗試以平衡計分卡的四個構面為基礎來描繪個案公司的策略地圖，並擬定策略目標與執行計劃。
由於平衡計分卡的內部流程構面是產生與提供價值主張與提高生產力的構面，因此在發展策略地圖時，便以此為核心發展策略主題。個案公司的策略主題分別是專案執行最佳化、改善成本結構、客戶經營與售後服務。
現代已是知識經濟時代，無形資產已愈形重要。筆者針對每個策略主題，在人力資產、資訊資產與組織資產三方面，發展出16個策略目標，以確保策略主題的成功。完成了策略地圖之後，我們定義了許多在不同構面的目標。若我們要成功的執行策略，就必須徹底的完成這些特定目標。在平衡計分卡中我們採用量化的績效評量方法來評量目標的達成與否，不僅考量落後指標，也加入領先指標。最後我們發展了為達成那些平衡計分卡中評量項目目標值的行動計劃，包括行動方案與預算。
在平衡計分卡的架構中，整個公司組織流程分成四個構面，構面之間互有因果關係。因此他們像是串級控制環路的延伸，即四個會串聯影響的程序由串級環路把它們兩兩連結在一起控制。就如同串級控制的好處一樣，分為四個構面的公司組織與流程，不僅每個構面可以及早修正誤差，並且也可由下一個構面的結果來判斷是否需要做更進一步的修正。
最後，以平衡計分卡為基礎的策略地圖可提供SAS一個二惟的座標與架構基礎，發展者可依序建構該 SAS ，並最後整合成為全公司完整的 SAS。

關鍵字

平衡計分卡 ； 策略主題 ； 策略地圖 ； 無形資產 ； 策略活動系統

並列摘要

The industry environment of the case company has become mature and saturated, including petrochemical, steel, paper and energy. To overcome the problem, the strategic goals must be set and executed thoroughly. Developing a systematic method to depict a complete strategy map and monitor the early success to ensure a final acceptable result is the purpose of the study.
According to Kaplan and Norton’s study, all the companies which have implemented the BSC can efficiently and fast execute the new strategies. They use BSC to describe the strategy and link the management system to the BSC. Strategy and management system are linked accordingly. Therefore, the study tries to use BSC’s four perspectives to depict the company’s strategy map and make the strategic goals and action plan.
As the BSC’s internal process perspectives can produce and deliver the value proposition and increase the productivity, we develop the strategy map and strategy stream based on it. The case company’s strategy streams are optimizing project management, improving cost structure, account management and after sales service.
We have come to the knowledge age and the intangible assets have become important. Based on the strategy streams, 16 strategic goals for HR asset, IT asset and organization asset are developed in order to assure the success of the strategy streams. After completing the strategy map, we have defined many perspectives’ goals. Those goals must be executed if we want the strategy to be successful. In the company’s BSC, we adopt the quantified measurements to measure the success of the goals. We not only consider the lag indicators but also consider the lead indicators. At the end, we develop the action plan in order to reach those targets in the BSC, including the initiatives and budget.
In the BSC frame, the company’s organization and process are divided into four perspectives. They have cause and effect relationship. Hence, they can be the extension of the cascade loops, i.e., four mutually influenced perspectives are linked and controlled by the cascade control loops. Like the advantages of cascade control, the separate organizations and processes based on the four perspectives can be corrected in time and can also be corrected by the result of the next perspective organization and process.
Finally, the strategy based on the BSC can provide the SAS a two dimension coordinate and frame. The developer for SAS can develop the SAS following the four perspectives and integrate the SASs for the whole company.

並列關鍵字

Balanced Scorecard (BSC) ； Strategy Stream ； Strategy Map ； Intangible Asset ； Strategy Activities System (SAS)

參考文獻

2. Zook, Chris, Profit from the Core: Growth Strategy in an Era of Turbulence (Boston: Harvard Business School Press, 2001).

3. Kaplan, Robert S and Norton, David P., The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment (Boston: Harvard Business School Press, 2001).

6. Robert S Kaplan and David P. Norton, The Balanced Scorecard (Boston: Harvard Business School Press, 1996).

12. Stewart, Thomas A., Intellectual Capital: The New Wealth of Organizations (New York: Doubleday, 1998), 67.

14. Performance Measurement Survey by the American Institute of Certified Public Accountants and Lawrence S. Maisel, 2001