員工面、內部營運面、及顧客面對財務績效影響之實證研究

The Effect of Employee, Internal Operation, and Customer Perspectives on Financial Performance: Empirical Study

吳安妮(An-Ne Wu) ； 劉俊儒(Chiun-Ju Liu)

《台灣管理學刊》 1卷1期 (2001/08) Pp. 125-150

https://doi.org/10.6295/TAMJ.2001.0101.08

摘要

「財務績效」一直以來皆為企業重視之課題，唯如何創造財務績效乃為企業非常關心之議題。自從1992年起由Kaplan及Norton二位提出平衡計分卡(balanced scorecard)之後，美國就有不少公司實施該制度，亦為企業創造了不少的財務績效。平衡計分卡之主要精神在於企業為增進其財務績效，需加強員工面之學習成長、強化內部面之營運、及增進顧客面之關係等。本研究以探索性之方式探討平衡計分卡中之員工面、內部營運面、及顧客面對財務績效之影響情況。又本研究主要以競爭激烈的服務業為探討對象，並以服務業中的銀行及汽車維修廠之資料為分析重點。
透過三種不同層級（銀行分行、銀行顧客、及汽車維修分廠）之田野實證資料分析結果發現：當服務之代替性高及轉換成本低的服務業（銀行業），其顧客滿意度對收入具有混合性（部分為正向，部分為負向）之影響，其主因可能為當高的顧客滿意度並無法帶來顧客忠誠度時，則滿意度對收入未能有正向之影響作用。吾人無法知悉其利潤之影響因素，其主因可能為本研究並未將複雜的「外在因素」，如價格及競爭者之策略等因素加以考量分析。反之，對服務之代替性低及轉換成本高的服務業（汽車維修廠），其收入會受到員工面及顧客面之正向影響；又其利潤則會受到員工面、內部營運面，及顧客面之影響。亦即，在此種產業之特色下，吾人易明確及清楚地發現其「財務績效」之影響因素。此研究之發現證實了一件事情：平衡計分卡之觀念可能比較適用於代替性低及轉換成本高的服務業之「財務績效」分析。
本研究結果引發了令人省思之未來研究應注意之課題，當吾人在探討各產業之財務績效影響因素時，得首先仔細地了解該產業之特色、產業面臨之環境、產品或服務之特質、以及顧客之轉換成本等特性，如此才易發現其「財務績效」之確實影響因素，俾供增進未來財務績效之參考。

關鍵字

平衡計分卡 ； 員工面 ； 內部營運面 ； 顧客面 ； 財務績效

並列摘要

Businesses are always concerned about their ”financial performance”. However, how to improve financial performance is the significant issue for organizations to focus. Since Professors Kaplan and Norton developed Balanced Scorecard (BSC) System in 1992, many companies in America have implemented it, and have obtained better financial performances than those of before. BSC emphasizes on improving financial performance by enforcing employee learning and growth, internal operation and customer relationship. This study tried to apply the spirit of BSC to better understand how employee learning and growth, internal operation and customer perspectives affected financial performance of organizations, and to specifically examine which perspective had the greatest impact on financial performance. This study selected competitive service sectors as research subject. We collected data from banking branches and automotive service workshops.
Through field empirical study and the analyses of three different data sets, we found that in the service sector characterized with high service substitution and low transition cost, customer satisfaction had mixed impacts (positive or negative) on revenues. We could not figure out what affected net profits. The possible reason was that we did not combine complicated external factors, such as price and competitors' strategies, etc. to the models. In the service sector attributed with low service substitution and high transition cost, employee and customer perspectives had positive impacts on revenues. In addition, employee, internal operation and customer perspectives had impact on net profits. All in all, we could specifically and clearly understand the impact factors of financial performance in such industrial characteristics. This study supported one phenomenon that BSC concept might be more useful for industries with low service substitution and high transition cost in their financial performance analyses.
Based on the results of this study, we suggested that future study might first understand what industrial characteristics, external environment, features of products or services, and transition costs of customers were, and then to examine the factors affecting financial performance. Otherwise, it could be difficult to clearly find the impact factors of financial performance.

並列關鍵字

Balanced Scorecard ； Employee perspective ； Internal process perspective ； Customer perspective ； Financial performance