組織經營策略、執行力及經營績效之關係研究

A Study on the Relationship among Organizational Business Strategy, Execution and Business Performance

陳禮琴(Li-Chin Chen)

指導教授 ： 林世銘

國立臺灣大學/管理學院/會計與管理決策組/碩士(2009年)

https://doi.org/10.6342/NTU.2009.00533

摘要

現今企業處於競爭激烈的多變環境中，企業經營更具挑戰性，經營者必須針對所面臨的內外在環境加以評估分析，繼而勾勒出一套可行之策略，並貫徹實施，而策略執行的成果，則表現在經營績效上；因此，將經營策略化為具體行動的執行能力，以及衡量策略成果的經營績效衡量，對於企業的經營良窳及存續發展，具有重大意義。
由於此等均為組織管理所應探討及瞭解的重要課題，因此，本論文乃以個案公司為實證研究對象，探討經營策略、執行力及經營績效相互間之關係，期透過本研究能提供個案公司管理階層瞭解目前公司內經營策略、執行力及經營績效相互間之影響程度及關聯性，以做為組織管理之參考。
本研究問卷包括四種量表，分別為「經營策略量表」、「執行力量表」、「經營績效量表」，以及「個人變項量表」，使用 SAS電腦統計軟體進行統計分析，所使用的資料分析方法包含敘述性統計分析、單因子變異數分析、雪費分析、Pearson 相關分析，及多元迴歸分析。本研究主要結論如下：
一、整體而言，本研究個案公司中高階主管對公司所採行之經營策略認同程度頗高(各構面平均數介於 3.35至 4.13間)；除執行能力之整合能力，與經營績效之學習成長構面外，中高階主管對公司執行能力(各構面平均數介於 2.74 至 4.41 間)及經營績效(各構面平均數介於2.62 至4.25間)表現，認同程度亦均頗高。
二、執行力與經營績效相關性最顯著(r=+0.72)，其次為經營策略與執行力(r=+0.59)，再其次為經營策略與經營績效(r=+0.52)。經營策略之技術服務創新構面與執行力之整合能力構面，相關性最高(r=+0.823)；經營策略之市場開發，與執行力之組織結構與文化，相關性最低(r=+0.325)。執行力之作業能力構面與經營績效之內部流程構面，相關性最高(r=+0.942)；執行力之作業能力與經營績效之學習成長，相關性最低(r=+0.451)。經營策略之市場開發構面與經營績效之財務構面，相關性最高(r=+0.829)；經營策略之行銷通路優勢與經營績效之學習成長，相關性最低(r=+0.258)。
三、經營策略各構面可解釋執行力之策略發展構面的變異能力最高(45.3%)，其次依序為整合能力(41.2%)、作業能力(35.5%)、資源管理能力(33.8%)、組織結構與文化(31.7%)。執行力各構面可解釋經營績效之內部流程構面的變異能力最高(49.4%)，其次依序為財務(45.7%)、顧客(41.2%)、學習成長(37.3%)。經營策略各構面可解釋經營績效之財務構面的變異能力最高(45.8%)，其次依序為內部流程(42.2%)、顧客(35.6%)、學習成長(31.3%)。

關鍵字

經營策略 ； 執行力 ； 經營績效 ； 平衡計分卡

並列摘要

Enterprises are in an ever-changing competitive environment and corresponding operations are more challenging than ever. Business operators must face the internal and external environments that are to be assessed in the analysis; then outlined with a set of feasible strategies and the outcome of the implemented strategies are reflected in the business performance. Therefore, transferring business strategies into concrete actions as well as measurements on the business performance are significant to the operation of today’s enterprises.

As these are the important subjects to be explored and understood in relation to organizational managements, this study is based on the empirical case study which is to explore the business strategy, execution and mutual relevance between business performance; related view through this study can provide cases to the organizational management to understand the current business strategy, execution and related business performance and impacts on the inter-level and relevance within the organization and management as a reference.

Questionnaires of this study include four parts, namely the "Operation Strategy Questionnaire" ,"Execution Measuring Questionnaire" , " Business Performance Questionnaire ", and " Demographic Information Questionnaire” while using the Statistical Analysis System for statistical analysis. The methods used for data analysis include Descriptive Statistical Analysis, One-way ANOVA, Scheffe’s Multiple Comparison Technique, Pearson’s Product Moment Coefficient of Correlation, and Multiple Regression Analysis. This study has found the following main results as follows:

Firstly, on the whole, the case study indicate that enterprise executives adopt a high degree of identity on the company's business strategy (the measure of the average dimensions of between 3.35 to 4.13); in addition to the integration ability dimension of execution, learning and growth dimension of business performance, the executives demonstrate a high level of recognition on the company’s execution (the measure of the average dimensions of between 2.74 to 4.41) and business performance (the measure of the average dimensions of between 2.62 to 4.25).

Secondly, the execution and business performance illustrate the most significant correlation (r = +0.72), followed by the business strategy and execution (r = +0.59), and lasted by the business strategy and business performance (r = +0.52); technical service and innovation dimension of business strategy, and integration ability of execution have the highest correlation (r =+ 0.823); market development dimension of business strategy, and organizational structure and culture dimension of execution have the lowest correlation (r = +0.325); operational capability dimension of execution, and internal business processes dimension of business performance also exemplify the highest correlation (r = +0.942); the operational capability dimension of execution, and, learning and growth dimension of business performance show the lowest correlation (r = +0.451); market development dimension of business strategy, and financial dimension of the business performance point up the highest correlation (r = +0.829); trade marketing advantage dimension of business strategy, and, the learning and growth dimension of business performance indicate the lowest correlation (r = +0.258).

Finally, the various dimensions of business strategy can explain why the strategy development dimension of execution has the highest on the variability (45.3%), followed by integration ability (41.2%), operating ability (35.5%), resource management ability (33.8%), organizational structure and culture (31.7%). The various dimensions of Execution can further explain why the internal business processes dimension has the highest variability in business performance (49.4%), followed by financial (45.7%), customer (41.2%), learning and growth (37.3%). The various dimensions of business strategy can also explain the reasons on the financial dimension of business performance with the highest variability (45.8%), followed by internal business processes (42.2%), customer (35.6%), learning and growth (31.3%) in accordance.

並列關鍵字

business strategy ； execution ； business performance ； balanced scorecard

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