發展與企業策略連結之績效管理制度-以A公司為例

Aligning Performance Management Practices with Corporate Strategy: The Case of Company A

吳仲莆(Chung-Fu Wu)

指導教授 ： 陸洛

國立臺灣大學/管理學院/商學研究所/碩士(2016年)

https://doi.org/10.6342/NTU201600803

摘要

隨著產業環境的變遷，全球企業競爭壓力日益增加，不論是大型企業、中小型企業無不積極的調整內外部的策略方向，希望可以提升自己的競爭力。然而，許多優良的策略制定與選擇，卻未必會有成功的結果，原因出在策略是否能被落實與執行。企業必須考慮到內外在環境的因素、公司的願景、人才資源等，才能對未來的方向制定一個明確的策略目標；不過，只有制定策略目標是不夠的，策略必須傳遞給各部門單位去執行，透過績效評核執行結果來核實，這也都是決定策略成功的關鍵因素。
本研究藉由個案研究法，輔以中高階主管訪談逐字稿及個案公司提供的資料，希望在個案公司的策略與績效管理過程中，企圖找出其發展歷程的問題，並且提出解決意見。
本研究的結果以三項加以說明，整理如下：
(一) 策略目標可以依照重要程度分類，聚焦重點目標，如此可以簡化部門策略目標、績效目標的展開的複雜度，人員也會比較容易理解，不會因為目標過多，而方向錯誤。
(二) 企業在採取績效溝通制度之前，須先針對主管的溝通技巧進行訓練，並在執行的過程中，將績效溝通納入主管評核當中，以免績效溝通成為形式上的存在，造成企業資源浪費。
(三) 對主管的資源分配建立追蹤及監督制度，並將其納入主管的評核項目，避免資源分配不均與錯誤配置的狀況。

關鍵字：策略績效管理、關鍵成功因素、績效管理

關鍵字

策略績效管理 ； 關鍵成功因素 ； 績效管理

並列摘要

ABSTRACT
With the change of industrial environment, the pressure of global business competition have been increasing day by day. For the large or the small and medium-sized enterprises, they have been positively adjusting internal and external's strategy direction, hoping to promote own competitive power. However, many great strategy formulations and the choices uncertainly make the successful result, the reasons lay in the strategies whether can carry out and execute. The enterprises must consider internal and external environment factor, company's prospect, the human resources and so on, they will be able to formulate an explicit strategy goal for the future direction; But merely formulated strategic goal was not enough, the strategy must transmit for each departments unit to carry out and the result needed to evaluate by performance appraisal system. Therefore, in order to achieve strategic goal successfully, enterprises also needed to consider strategic transmission and performance appraisal.
This research used the case study method and interviewed transcripts of senior manager as analytic data, hoped to find the problem from development process of strategy and performance management and makes the comments to the enterprise.
This research result showed by three items , as follows:
(1) Strategic goals may classify by important degree so that employees could focus key goal. On the other hand, focusing important goal will simplify complexity of department strategy goal and performance goal.
(2) Before enterprise adopted performance communication system, first of all, they must aim at manager's communication skill to carry on the training. Secondly, they needed to integrate performance communication system with manager’s rating system, in order to avoid wasting resources for error performance communication.
(3) Built the traces and supervises system of resources distribution and integrated resources distribution as manager’s rating, in order to avoid the wrong disposition condition.
Keywords：Strategic Performance Management, Critical Success Factor, Key Performance Indicator

並列關鍵字

Strategic Performance Management ； Critical Success Factor ； Key Performance Indicator

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