企業因應雙元性組織採雙軌績效管理制度之研究：
T公司個案研究

當企業經營環境面臨VUCA時代的挑戰，產業環境內之既有競爭者，積極以併購或擴大海外據點、開發新業務、新客戶與新平台，持續瓜分現有市場，而新競爭者（如科技業、第三方支付業者及純網銀）也卯足全力，以新商業模式或新金融科技競逐市場，T公司面對國內金融產業之競爭態勢，如何選擇合適之策略績效管理工具，以引領企業於既有業務上持續提升成長動能，而面向數位轉型之新趨勢，又具前瞻性，可有效掌握創新之契機，達成支持企業戰略目標且激活組織的作用，即為合宜的管理工具。面對國際企業思辨KPI 制度對於組織的影響”弊大於利”之際，本研究除反思T公司現行管理工具所面臨之管理議題與國際企業拋棄KPI理由是否相仿外，擬進一步探討有效達成組織激勵遂行管理目的之工具為何？以及思考企業因應短、中長期策略發展，所形成之雙元性組織（既有事業與創新事業並存），因內（運營模式、資源及人才）、外（市場、產業環境及客戶）面向之差異，管理制度是否應視情境，發展雙軌制度。個人認為合宜之策略績效管理系統，必須符合四要件，其一、驅動策略目標的擬訂具前瞻性、創新及積極開拓元素，且為保持市場之領先地位，組織願意承諾努力實現策略落地之成效。其二、具備引導員工激發『內在工作動機』之激勵作用。企業之核心在於『人』，如何引導員工激發工作熱情，思考企業為何而變，而願意追隨企業願景使命、向上提升，打造高績效團隊，以提升組織績效；其三、促成當責的效果。藉由團隊持續溝通、反饋及協作，建立勇於承擔積極目標與實際成果之當責組織；其四、即時因應市場變化，提供動態調整策略、目標與關鍵結果的彈性。曾任英特爾中國區戰略合作總監王怡淳指出，讓OKR內化至工作成為管理思考框架與企業文化，可驅動企業提高活力與績效。面對近年來國際級企業或跨國企業競相導入OKR，T公司目前採行之『平衡計分卡』（獲哈佛商業評論譽為最具影響力之策略績效管理工具），亦曾協助眾多企業成功轉化策略為行動，且驅動企業獲利達倍數成長，難道已禁不起創新趨勢之考驗？個人認為，平衡計分卡仍有其獨到之策略（或戰略) 管理價值，應思考如何與OKR目標管理強調聚焦、持續溝通與反饋機制，且即時回應市場調整彈性之作法整合或並行，善用其長處（優勢）、補其短（不足處），以逐步優化策略績效管理制度，達成重塑企業文化、激活組織發揮高效團隊之戰力及企業永續成長之目標。

關鍵字

VUCA時代；平衡計分卡； OKR ；雙元性組織；雙軌制度

並列摘要

The competitive nature of the modern business environment is what we often refer to as the VUCA era. It is where existing enterprises vigorously attempts M A for expansion either on the domestic front or an expedition of the global market. Trying to plow away market share from competitors through developing new business, new customers and new platforms. New entrants (ie. fintech, mobile payment and digital wallet service, internet-only bank) have entered the playing field and are on full throttle competing with all new business models and advanced financial technologies. Company T faces the enormous competition within the local financial industry, are well aware it needs to implement a set of measures that gives top managers a fast but comprehensive view of the business. Includes financial measures that tell the results of actions already taken. And it complements the financial measures with operational measures on customer satisfaction, internal processes, and the organization’s innovation and improvement activities—operational measures that are the drivers of future financial performance. Measures which enable the company to grasp innovative opportunities, meeting strategic targets and effectively activate the organization shall be deemed a suitable management tool. However, the international community has always been speculating the cons outweighing the pros of the KPI system, it is imminent to identify whether Company T’s current performance management tool has the same shortfall. This research shall probe into effective measures to drive organization moving forward, incorporating short, med to long term strategies. A dual-track system will most likely to be administered to accommodate a ambidextrous organization structure which includes existing business lines and new business ventures under one conglomerate, responding to possible internal (business model, human resources)and external(market, industry and customers) challenges. A complete performance measurement tool shall consist of four elements. 1. Top management commitment and willingness to comply with forward looking, innovative and proactive targets designed to drive the organization into market leader. 2. Company hierarchy and core are built up by “people”, a tool needs to somehow be able to motivate staff to show passion for its jobs, willingness to pursue visions of the company, be a team player to achieve high performance, to contribute to the success of the company. 3. Responsible as an individual or a team for accepting a target or task, be accountable when either failure or success occur. 4. Be able to dynamically adjust strategies, targets and milestones due to market conditions. Chris Wang, Intel Director of Strategic Cooperation of the China Region mentioned, the mindset of management and company culture must be entrenched to your work, OKR (Objectives and Key Results) will enhance vigor and performance. In recent years, many international and multi-national enterprises have adopted OKR. On the other hand, Company T utilizes “Balanced Scorecard” (The most influential strategy performance management tool, proclaimed by Harvard Business Review), this tool successful led companies to transform strategies into action plans, instigated growth in multiples. The questions are will the success of the Balanced Scorecard be outdone by OKR? Personally, I believe the unique values of the Balanced Scorecard are in managing strategies(tactics). However, management needs to ponder how to integrate the characteristics of the OKR, which includes focus, communicate and feedback mechanisms. In time, an upgraded performance management tool will definitely reshape company culture, revive organization’s ability to perform at the highest level, therefore, sustainable growth。