運用平衡計分卡於傳產之策略推動操作實例

洪贊凱

《台灣策略與績效管理論壇》 1卷1期 (2021/11) Pp. 20-32

https://doi.org/10.29693/TSPMA.202111_1(1).0002

摘要

平衡計分卡固然能建立全方位的策略及績效管理工具，但不少專家也提醒管理者，這不是解決企業問題的萬靈丹，需要企業文化的驅策，擁有清晰的願景、核心價值。在這個前提下，平衡計分卡才能由上而下貫徹，推動企業往一致方向前進。平衡計分卡被提出的初期，是為了要開發出超越傳統偏向財務面，本文所提之個案公司的績效評估制度，後來延展為有力的策略管理與執行工具，可藉此將策略轉化為明確可量化的指標，使其更有效地被執行。

關鍵字

策略管理 ； 績效管理 ； 績效評估 ； 平衡計分卡

並列摘要

Balanced scorecard can establish a full range of strategy and performance management tools, but many experts also remind managers that this is not a panacea for corporate problems, the need for corporate culture, with a clear vision, core values. Under this premise, the balanced scorecard can be carried out from top to bottom, pushing the enterprise forward in a consistent direction. The initial idea of the balanced scorecard was to develop a performance appraisal system that went beyond the traditional bias to the financial side, and was later extended to a powerful strategy management and execution tool, which could turn the strategy into clearly quantifiable indicators and make it more effective to be executed.

並列關鍵字

strategy management ； performance management ； performance appraisal ； balanced scorecard