應用平衡計分卡觀點建立網路行銷績效評估指標與關係模式－以旅行社爲例

The Performance Evaluation Indicators and Relationship Model of Internet Marketing Based Balanced on Scorecard-A Study of Travel Agency

吳淑鶯(Shwu-Ing Wu) ； 鄒欣宜(Hsin-Yi Tsou)

《商管科技季刊》 9卷4期 (2008/12) Pp. 443-464

https://doi.org/10.30083/CMQ.200812.0002

摘要

本研究以平衡計分卡(Balance Scorecard)作爲旅行社網路行銷績效評估的構面，並以其發展出衡量指標，用以探討評量旅行社網路行銷績效之關鍵因素。本研究以旅行社爲案例進行實證，並以結構方程模式(Structural Equation Modeling)驗證各績效構面之間的因果關係。
研究結果顯示旅行社導入網路行銷後，在各績效指標上皆呈現出正面提升的效果。而績效構面中之學習成長構面對內部流程構面具正向影響關係，內部流程構面對顧客構面具正向影響關係，顧客構面對財務構面具正向影響關係。另由分析得知所有績效構面的因果關係，皆以財務績效爲最終目標且有正向之影響。

關鍵字

平衡計分卡 ； 績效評估 ； 結構方程模式

並列摘要

This study used Balanced Scorecard to evaluate the Internet marketing performance of travel agencies, and measurement indicators were developed to understand the key factors evaluating the Internet marketing performance of travel agencies. This study selected travel agencies as the research subjects and also applied Structural Equation Modeling to verify the causal relationships among all the performance perspectives.
The research results revealed that the overall performance increased after Internet marketing was introduced into travel agencies. Among the performance perspectives, the learning and growth perspective had positive influence on the internal process perspective, the internal process perspective had positive influence on the customer perspective, and the customer perspective had positive influence on the financial perspective. In addition, the analysis indicated that all of performance perspectives had positive influence on the financial perspective which was the final goal of causal relationship.

並列關鍵字

Balanced Scorecard ； Performance Evaluation ； Structural Equation Modeling

參考文獻

朱道凱譯(1999)。平衡計分卡：資訊時代的管理工具。台北:臉譜。

吳安妮(1990)。談績效評估未來之方向及架構。會計研究月刊。58，56-59。

吳淑鶯、劉欣怡(2007)。ISO認證之服務業績效評估構面之關係模式－平衡計分卡之應用。商管科技季刊。8(1)，69-89。

吳萬益、林清河(2002)。行銷研究。台北:華泰文化。

徐仁輝(2004)。績效評估與績效預算。國家政策季刊。3(2)，21-36。