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  • 學位論文

結合市場發展策略與平衡計分卡之可行性探討─以個案公司冷氣機升級產品為例

Exploring the Combination of Market Development Strategy and Balanced Scorecard in Taiwanese SMEs: An Example of Upgraded Products in An Air Conditioner Manufacture

指導教授 : 吳俊儀
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摘要


中小企業在台灣經濟發展過程中扮演著舉足輕重的角色,近年來面對大陸及東南亞低勞工成本國家的競爭下,台灣中小企業除了積極鞏固原有產品的市場外,亦需積極進行產品升級,以開拓新市場,維繫企業之生命力。本研究主要探討台灣中小企業產品升級以開拓新市場時,藉由導入平衡計分卡(BSC)系統以落實其策略型態時所需之關鍵成功因素。本研究以一家台灣專業空調設備廠為例,經由文獻探討及與其高層深度訪談後,提出適合其升級產品新市場之策略型態,以及對應之能落實其策略型態之五項平衡計分卡關鍵成功因素命題,在與個案公司相關部門深度訪談並蒐集相關文件紀錄後,以行銷策略中的目標行銷(STP)分析與類型比對法協助個案公司探討出適合之型態策略和各項關鍵成功因素契合情形。研究結果顯示,個案公司適合遠見型策略,其所對應的五項導入平衡計分卡關鍵成功因素中,除了「內部共識策略願景與目標明確」與「建構管理資訊與傳達整合系統」此二項關鍵成功因素命題尚待加強外,其它如「高階管理者的支持與參與」、「建立平衡計分卡團隊」與「溝通並連結策略目標和量度」等,個案公司現況均能符合命題要求,最後也與個案公司各單位主管共同商討並挑選出適合公司之BSC四大構面所需要之關鍵績效指標(KPI),本研究亦提出對個案公司如何從策略型態連結至BSC及行動方案之整體推動的架構建議,以協助其導入平衡計分卡,達成落實其開拓新升級產品市場之策略型態。

並列摘要


SMEs have been playing a pivotal role in the process of Taiwan’s economic development. In the recent years, in the competition from low labor costs among China and Southeast Asia countries, Taiwan's SMEs are not only encouraged to actively consolidate the existing products in the market, but should also to actively upgrade its products to new markets to maintain the vitality of enterprises. This study investigates the product upgrade of Taiwan's SMEs to explore new markets, by introducing the Balanced Scorecard (BSC) system in order to implement its strategy types for the key success factors needed. This study uses a Taiwan professional air-conditioning plant as an example, through literature review and interviews with executives to propose the upgraded products which are suited to their new market strategy types, as well as the ability to implement its strategic corresponding patterns of five BSCs' key success factors proposition. After the data collection process with the relevant departments via in-depth interviews and relevant documentary records, the marketing strategy of target marketing (STP) analysis and pattern matching method are used to help the company to explore the patterns of suitable strategies and key success factors which are suitable to the situation of the case study company. The results show that the case company is suitable with the vision type strategy. Balanced Scorecard has found out five key success factors including "Internal consensus on a clear strategic vision and objectives" and "Construction Management Information and Communication Integration System". These two key success factors need to be strengthened; while the other factors such as "Top management support and participation", "Establishing Balanced Scorecard team" and "Communication and link strategic objectives and measure”, the status of the case company can meet the requirements of the proposition. Finally, this study also discusses with the various units of the case study company competent and pick up the most appropriate needed four dimensions of key performance indicators (KPI) for the Company’s BSC. This study also suggests how the case study company to use strategy types linked to BSC and action plans to promote the overall structure of recommendations, to assist them importing Balanced Scorecard to reach the implementation of its pioneering new upgraded product market strategy types.

參考文獻


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被引用紀錄


郭芸瑄(2016)。探討企業履行企業社會責任之現況與SA8000認證之差異〔碩士論文,國立虎尾科技大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0028-3108201610323600

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