以平衡計分卡推動產品多角化策略之實務探討:以一台灣中小企業商業冷凍櫃產品為例

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，台灣中小企業除了強化本業產品的競爭力之外，亦需積極開拓新產品市場，以維持企業之生命力。本研究主要探討台灣中小企業開拓新產品冷凍櫃市場時所需之策略型態，以及藉由導入平衡計分卡(BSC)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開發新產品冷凍櫃市場為例，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並經由類型比對，研究結果顯示，個案公司適合採用調適型策略以進入冷凍櫃市場，其所對應的五項導入平衡計分卡關鍵成功因素中，除了「高階管理者的支持與參與」、「建立平衡計分卡團隊」、「溝通並連結策略目標與量度」此三項符合關鍵成功因素命題外，其它如「內部共識策略願景與目標明確」、「結合績效衡量與薪酬制度並實際激勵回饋員工」，個案公司現況均未能符合命題要求。此外並與個案公司各單位主管共同商討並挑選出適合公司BSC四大構面所需要之關鍵績效指標(KPI)。最後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，達成落實其開拓新產品市場之策略型態。

關鍵字

平衡計分卡；關鍵成功因素；個案研究；類型比對

並列摘要

SMEs in the process of Taiwan's economic development play a significant part in the development of Taiwan’s economy, especially in the competition for lower labors costs with Main China and other Southeast Asia countries. Moreover, in order to enhance its competiveness in the products within the industry, Taiwan's SMEs is also recommended to be more active in discovering different new product markets so as to maintain the vitality of enterprises. As a result, this study mainly discusses what kinds of strategy types Taiwan's SMEs would better develop for its new products in the commercial freezing equipment sector, and what kinds of Key Success Factors are required to implement of its strategy types through the introduction of Balanced Scorecard (BSC). In this study, a professional Air Conditioning Equipment Factory in Taiwan which produces new products of commercial freezing equipment market is taken into account as an example. An in-depth interview with the relevant departments in the case study company is conducted to collect relevant document records by using the marketing strategy of target marketing and Pattern- matching analysis. The results show that the case study company is more suitable to adapt these strategies to enter the commercial freezing equipment market. Besides, the results show on the company utilized five the Key Success Factors of implementing Balanced Scorecard to seek this new product market. In addition to " The internal consensus on a clear strategic vision and objectives" and "Combined with performance measurement and compensation system and actually motivate employees feedback" these Key Success Factors of this proposition, others factors including " Top management supports and participation", " The Balanced Scorecard team" " Communicating and linking strategic objectives and metrics" with the status of case study company can comply with the propositions requirements. In addition, the company supervisors in each unit of are suggested to discuss and pick out the company's Key Performance Indicators (KPI) from BSC. Finally, this study also proposes how the case study company strategy types are linked to BSC and action plans to promote the overall structure of recommendations to contribute its Balanced Scorecard in developing new products to achieve the effectiveness in the implementation of its market strategy types.

並列關鍵字

Balanced Scorecard ； Key Success Factors ； Case Studies ； Pattern- Matching

參考文獻

[29] 陳澤義、陳啟斌 (2006)，企業診斷與績效評估－平衡計分卡之運用 (第一版)，台北：華泰文化事業股份有限公司。

[7] Porter, M. E. (1998), Competitive Advantage: Creating and Sustaining Superior Performance. Simon & Schuster.

[13] Kaplan, R. S., & Norton, D. P. (2001), The Strategy - Focused Organization: How Balance Scorecard Companies Thrive in the New Business Environment. Harvard Business School Publishing Corporation.

[17] KetelhohnW. (1998), What Is a Key Success Factor. (16), 頁 335-340.

[20] AakerA.D. (1989), Managing Assets and Skills: The Key to a Sustainable Competitive. California Management Review: Winter.

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以平衡計分卡推動產品多角化策略之實務探討:以一台灣中小企業商業冷凍櫃產品為例

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