- 學位論文
應用平衡計分卡衡量企業營運績效-以台灣A金屬鍛造公司為例
Application of Balanced Scorecard in the Business Performance Evaluation :Evidence form Taiwan Metal Forging Industry
摘要
本研究以平衡計分卡之全面性觀點，歸納出個案公司在四大構面之績效指標評分，並進行分析，分別找出個案公司「財務」、「顧客」、「企業內部流程」、「學習與成長」之營運績效指標，擬訂營運策略方針和日常管理策略的參考。建立企業經營績效衡量指標，將可補足一般以傳統財務指標作為主要績效衡量指標之缺陷，並可藉由此全面性的平衡計分卡四大構面進行探討，發掘出屬於企業本身所遺漏之企業價值點。希望藉由個案的實證研究，首先針對鍛造產業的內部與外部環境作一詳盡的分析，再以SWOT分析、五力分析、建構之競爭分析來探討個案A公司的整體表現。而個案A公司目前屬於業績成長及生產規模擴增的成長階段中，需建立一套全面性的平衡計分卡績效衡量指標制度，整合資源以增強個案公司之產業競爭力來作為個案公司規劃企業願景，制定營運發展目標及策略，及建立績效考核作業等項目，進一步提昇企業經營績效的診斷程序，可作為個案公司及鍛造同業建立營運發展策略之整體性考量及營運績效衡量指標之參考。
並列摘要
The traditional financial performance measures worked well for the industrial era, but they are out of step with the skills and competencies companies are trying to master today. In this study, we use the comprehensive view of the Balanced Scorecard to establish the indicators of business performance. With the existing resources, 4 major strategic themes are constructed, including financial perspective, customer perspective, internal process perspective, learning and growth perspective. To put the balanced scorecard to work, companies should articulate goals for time, quality, and performance and service and then translate these goals into specific measures. A company’s ability to innovate, improve, and learn ties directly to the company’s value. That is, only through the ability to launch new products, create more value for customers, and improve operating efficiencies continually can a company penetrate new markets and increase revenues and margins—in short, grow and thereby increase shareholder value.