國營事業單位台灣菸酒公司經營策略之研究-以平衡計分卡觀點探討

Exploration on Business Strategy of State-Owned Company from the Balance Scorecard Perspective: The Case of Taiwan Tobacco & Liquor Corporation

賴秀兒(Hsiu-Erh Lai)

指導教授 ： 賴明弘

國立臺中科技大學/商學院/企業管理系碩士班/碩士(2016年)

摘要

臺灣菸酒公司（Taiwan Tobacco & Liquor Corporation，TTL）十五年前導入平衡計分卡執行內控， 略有成果。 然而近年來運用平衡計分卡策略執行內控， 成效卻不彰 ， 且在台灣菸酒市場占比卻節節下跌。本研究採取個案研究法來探討臺灣菸酒公司實施平衡計分卡策略以及改革經營之成果。資料來源有公開文獻、深度訪談、員工問卷及消費者問卷，結合質性資料與量化資料進行研究分析。 研究結果顯示，運用平衡計分卡策略執行內控成效卻不彰的主要原因為使命認知的混亂，本研究主張三重 盈餘觀點可化解此一混亂。而市占比下降的主因是因為主力顧客雖然忠誠度高卻年齡偏高，本研究建議TTL在思考及行為上的年輕化來迎合年輕族群，提升市占率。

關鍵字

臺灣菸酒公司 ； 平衡計分卡 ； 使命認知 ； 三重盈餘 ； 個案研究

並列摘要

Taiwan Tobacco & Liquor Corporation (TTL) adopted the balance scorecard method fifteen years ago to help its implementation of company strategy with a few progress. However, strategy implementation in recent years has become a problem, and market shares of major company products have dropped noticeably. My study explores the operation problems related to the balance scorecard method and how to improve it. Research data are public data, in-depth interviews, and questionnaires to employees and customers. The results show that confusion of company mission is the major course of balance scorecard implementation problem, and that threefold profit concept can remedy it. Furthermore, aging of major customer is the major reason behind noticeable decrease of market shares of major company products. Rejuvenation of mind and method ofTTLemployees can be a cure of this problem.

並列關鍵字

Taiwan Tobacco & Liquor Corporation ； balanced scorecard ； mission recognition ； triple bottom line ； case study

參考文獻

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Kaplan, R. S. & D. P. Norton, 1993, Putting the balanced scorecard to work, Harvard Business Review, Sept/Oct, pp.139.

Kaplan, R. S. & D. P. Norton, 1996, The balanced bcorecard： translating strategy into action, Harvard Business School Press, pp.52 -129.

Kaplan, R. S. & D. P. Norton, 2000, The strategic-focused organization： how balanced scorecard companies thrive in the new business environment, Boston： Harvard Business School Press, pp.9-136.