以平衡計分卡為策略管理工具之研究－以某印前系統供應商為例

A Research of the Design of the Balanced Scorecard as a Strategic Mamagement Tool – A Case Study of X Prepress Supplier

甘錦添(Chin-tien Kan)

指導教授 ： 李賢哲

大同大學/經營設計學院/事業經營學系所/碩士(2004年)

摘要

平衡計分卡發展至今已十餘年，全球釵h知名企業都已導入並獲得卓越的成效。據調查發現，釵h的台灣上市上櫃、公開發行或具行業代表性的公司已經導入或正在導入平衡計分卡，由此可知平衡計分卡的概念已對台灣企業的營運造成影響。平衡計分卡突破傳統侷限以財務性觀點衡量績效，而以財務、顧客、企業內部流程、學習與成長等四大構面檢視企業的營運，兼顧財務與非財務觀點的平衡、長期策略與短期策略的平衡、公司內部與外部的平衡，將績效衡量與營運策略相連結，提升為策略管理制度。運用平衡計分卡將組織的願景與策略轉化為具體的目標，以因果關係將目標加以連結，再由績效衡量與獎勵措施來引導員工與組織的行為，個人目標得以與組織目標及企業經營策略融合為一。高階管理者不僅可對員工充分的溝通，同時也更容易追蹤策略的執行成果。
本研究採個案研究法，以國內某印前系統供應商為研究對象，從釐清該公司願景與策略開始，依平衡計分卡的架構來發展策略及績效衡量指標，連結其間的因果關係並發展相關行動計劃。希望藉由研究的結果，協助個案公司建立一套有效的平衡計分卡策略管理制度。
本研究獲得的研究結論如下：
一、分析出個案公司引進平衡計分卡導入前的問題，如(1)績效評估與策略目標關聯性過低(2)績效評估後沒有實質的激勵效果(3)願景與策略不連貫(4)策略與部門目標或個人目標缺乏關聯性(5)策略沒有確實展開、沒有交付執行或無法貫徹到底(6)策略執行沒有妥善控管(7)著重於短期規劃，沒有明確的長期策略(8)資訊回饋不足。
二、由文獻探討過程中所蒐集的平衡計分卡發展資料，建立觀念性研究架構，制定規劃流程。以釐清該公司之使命、價值、願景與策略開始，選擇適當的導入部門單位，進行該部門所涉及業務範圍之SWOT分析，發展財務、顧客、企業內部流程、學習與成長等構面之策略目標，再發展各構面策略目標之衡量指標，並為各構面目標發展行動計劃，最後繪製個案公司之策略地圖。
三、個案公司藉由建立平衡計分卡所獲得的成效包括：(1)分析實施平衡計分卡前重要問題(2)與該公司主管共同制定使命與目標(3)制定為達成願景之策略並取得共識(4)建立該公司策略地圖(5)建立策略控管與回饋機制。

關鍵字

平衡計分卡 ； 策略管理 ； 績效評估

並列摘要

The development of the Balanced Scorecard up to now has been more than ten years. Many well-known enterprises around the world have introduced it into their organization and performed outstanding result. The listing companies in Taiwan are making an effort to put the Balanced Scorecard into effect. The Balanced Scorecard breaks through the traditional limitation of finance, examines the operation of the enterprise with the main four perspectives such as finance, customer, internal business process, and learning and growth. It looks after aspects of the financial and nonfinancing, long-term and short-term strategy, internal and external business measures. It links performance measurement with operation strategies to promote itself as strategic management system. Making use of the Balanced Scorecard, we translate the organization vision and strategy into specific objectives; link these objectives with cause-and-effect relationships; lead employees and organizational behavior by the performance measurements and reward system. Personal and organizational objectives are combined together with company strategy. A manager not only can fully communicate with employees but also track the strategic execution result more easily.
This research adopts the case study method to the X Corporation, a prepress system provider. Depending on the frame of the Balanced Scorecard, we develop the strategy and performance measurement indicators by clearing the corporation's vision and strategies and linking them with cause-and-effect relations, and develop the related action plans.
The conclusions of research are as follows:
First, the X Corporation’s problems before introducing the Balanced Scorecard are: (1) The performance evaluation and strategic objectives are not closely related. (2) There is no motivation for the performance evaluation. (3) The vision and strategies are not coherent. (4) Strategy and unit or personal objectives run short of relevance. (5) The strategy has not developed completely or not carried out thoroughly. (6) The strategic implementation is not under tight control. (7) It puts emphasis on the short-term planning and has no clear long-term strategy. (8) The information feedback is insufficient.
Second, based on literatures and documents of the Balanced Scorecard, we established the conceptual research framework and research flowchart for the X Corporation. We process as follow: to set the corporation’s mission, value, vision and strategies as the starting point; select a proper business unit; introduce the SWOT analysis of the unit involved; develop strategic objectives of the four perspectives; develop the measurements of the strategic objectives; extend the action plans for each objects. And finally, design strategic map of the corporation.
Third, the outcomes of this research are as follows: (1) Identify critical issues for putting the Balanced Scorecard into effect. (2) Set the vision and objectives with top managers of the X Corporation. (3) Establish the strategies of vision and acquire consensus. (4) Design strategic map of the X Corporation. (5) Set up the strategic management and feedback mechanism.

並列關鍵字

Measuring ； Performance evaluation ； The Balanced Scorecard ； The strategic management

參考文獻

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