運用平衡計分卡為「國軍裝備高階維修能量重新整合」管理策略－以精密量具修理與校驗為例

An application Balanced Scorecards to the Management Strategy of the「To Integrate Depot Level of Maintenance Capability of the Military Support Equipment」：A example research of 「To maintain & calibrate Precise Measurement Equipment 」

吳慶昇(Ching-Sheng Wu)

指導教授 ： 劉順仁

國立臺灣大學/管理學院/高階公共管理組/碩士(2007年)

https://doi.org/10.6342/NTU.2007.10334

摘要

國軍於89年組織結構由軍令及軍政兩系統並立，藉由立法的程序改變成為軍令、軍政及軍備三系統分立，其中並述及三軍總部須於3年內由總部層級變更為司令部（國防部組織法第10條第3款），逐漸走上虛級化，其目的之一為使有限的國防資源作充分的分配與運用。
國防部為維持三軍主戰裝備（如飛機、船艦、飛彈…）妥善，必須投注資源（人力、物力、財力）於維修能力上，惟各軍種均各自有其獨立之維修體系，雖維修標的不同，但其間仍有共通維修能量；基於各軍種本位主義，且缺乏資源共通使用及交流機制，使有限之國防預算形成浪費，基於此，本個案即以此為出發點，研究如何創造資源共享機制，使資源發揮最大效益。
國軍維修能量依其維修層級、深度不同而有所區分，計區分為O/L（Organization Level）、I/L（Intermedial Level）、D/L（Depot Level）；其中以D/L所需投入的資源最多，維修技術也最難維持，吾人稱此為「高階能量」，為避免討論過於廣泛，故僅以精密量具（Precise Measurement Equipment ,PME）校正與修理為例，探討整合後之效益。「整合」-涉及策略、組織權責改變、可否產生績效等因子，故以「策略」、「組織設計」、「績效評估與回饋」三方面探討，並以「平衡計分卡」為管理策略，期藉整合達成綜效。
從資源共享的角度來審視整合前之精密量具修校體系的現存問題，計有：三軍資源未能共享、資訊管理系統待整合、送校期程冗長、預算未能有效運用、能量重覆投資、委商修校受制於廠家、人員技術流失等缺失，並針對缺失擬定策進作為：確立整合策略與架構、建立區域支援作業模式、重新劃分修校層級、強化游校能力、建立共同資訊作業平台、資源重新分配、重新檢討委商品項、籌設精密量具審查委員會；為達策略性目標，依前述之「策略」、「組織設計」、「績效評估與回饋」三方面探討，並擬定專案計畫，成立專案小組，研討：
「策略面」-藉由「垂直整合、分工」、「水平整合、分工」優劣分析，復以策略性適配（Strategy Fit）考量，以「垂直分工、水平整合」為本個案策略。
「組織設計」-為滿足整合之綜效，以域支援作業模式取代原有各軍種獨立支援模式並以組織設計之原則，將原有組織權責改變，以利區域內之能量為區域內三軍各部隊所用。
「績效評估與回饋」-參考許多企業的發展成果，嘗試導入平衡計分卡為建構本研究之績效管理策略，藉由不停的回饋與控制，創造出滿意的顧客（使用部隊）、最低的成本（預算）、最好的品質、最有效率的流程，及士氣高昂且訓練有素的工作團隊。依使命→核心價值→願景→策略→平衡計分卡→策略行動→策略目標順序，逐次完成本個案完整之平衡計分卡及策略地圖。
為確立本個案之平衡計分卡及策略地圖能符合使用部隊所需，藉由問卷調查、專家訪談分析結果證諸其綜效及可行性，復依分析結果提出結論與建議。
結論亦區分「策略」、「組織設計」、「績效評估與回饋」三方面分別陳述：
策略面：採取「垂直分工，水平整合」為策略，並依循此一策略由各軍種獨立之「線性支援模式」發展出「地區支援模式」，經分析後，整體而言，可滿足需求（從問卷調查整體滿意度為3.28及綜整專家學者訪談意見中顯示）惟整體滿意度未臻理想（平均數＜4.0），尚需時日予以驗證。
組織設計：由原先13個各軍種校正單位，減少至6個三軍地區校正單位，直接減少人力成本且增加作業效率及維持主戰裝備較高的品質，並經實際運作，無重大窒礙，符合預期效益。
績效評估與回饋：成功的建立平衡計分卡四大構面、11項策略目標、22項衡量指標；各項策略目標、衡量指標建構的過程中均經作業小組嚴謹且深入的討論，並建立完整策略地圖，為本個案後續績效評估與回饋具體原則與方向。
從以上結論雖可符合預期效益，惟仍有以下問題待改進：高階主管的支持及管理團隊共識的建立、軍種間文化及核心觀念差異大、各軍種資訊系統建置不完全、地區精密量具修校能量不完整、部隊使用者（顧客）與提供服務者，兩者觀念不同，致效益打折扣、技術不易傳承、組織變革組織內部抗拒大等七項待後續改善。
在建議部分，亦可歸納七項具體方向：鏈結與獎酬制度的建立、傾聽來自各方面不同的聲音、來自高層的支持、建置完整的法規與共通資訊平台、衡量指標與目標值進行不斷的修正、建立學習環境以及建立資源整合作業模式，以利爾後資源整合，創造綜效。

關鍵字

高階能量 ； 策略性適配 ； 垂直分工 ； 水平整合 ； 平衡計分卡

並列摘要

By legislation process, the armed forces reorganized its structures in the year of 2000, going from two branches of command and policy to three branches of command, policy, and armament, and it was stated that Army GHQs, Navy GHQs and Air Force GHQs shall be restructured into Army Command, Navy Command and Air Force Command within three years to be led by General Staff Headquarters. One of the purpose is to allocate and to utilize the limited national defense resources in the fullest extent.
In order to maintain the availability of the main weapon systems in the armed forces(such as aircraft, ships, missiles…), the Ministry of National Defense has to project resources(manpower, equipment, money) into maintenance capability. However, different services have its own unique maintenance system. Although the objects to be maintained are different, there are still some maintenance capability which are similar to each other; due to the self-centered ideas among the services and lack of mechanism of resources sharing and exchange, the limited national defense budget is wasted. Based on this insight , this case study research on ways to create resources sharing mechanism to maximize the values of the resources.
The maintenance capabilities of the armed forces varied according to levels and depth, classified as O/L(organization Level), I/L(Intermediate Level), D/L(Depot Level); Among them, D/L needs the most resources and the maintenance skills are the most difficult to maintain, thus it is called “high level capability.” In order to focus the discussion, only Precise Measurement Equipment (PME) is used as examples to explore the effectiveness after integration. “Integration”-involving factors such as strategy, authority changing, and performance is analyzed in three aspects, “strategy”, “organization design”, “performance evaluation and feedback,” using “balance score card” as management strategy to achieving synergy by integration.
From the viewpoint of resources sharing, the existing problems on the and calibration systems of precision measurement equipment before integration are: the failure to share resources among the services, the awaiting integration of information management system, the lengthiness of calibration turnaround, the lack of effective utilization of budget, redundant investment on the same maintenance capabilities, lack of control on outsourced calibration, loss of skilled manpower, etc. The proposed actions taken on the problems are: ensuring integration strategy and structure, establishing regional support operation pattern, restructuring of maintenance and calibration levels, enhancing mobile calibration capability, establishing common information operation platform, reallocation of resources, review outsourced items, setting up PME review committee; In order to achieve strategic objectives, the case is further investigated through the above mentioned aspects, “strategy”, “organization design”, “performance evaluation and feedback.” Plans and teams to study:
“Strategy”-By SWOT analysis on “vertical integration and division”, “horizontal integration and division”, reviewed with “strategy Fit”, “vertical division, horizontal integration” is chosen as the strategy of this case.
“Organization design”-In order to fulfill synergy of integration, regional support operational patterns replace the original independent support pattern within each services . Based on organization design principle, the original organizational authorities are changed to enable the regional capabilities to be used by the units of different services within the region.
“Performance evaluation and feedback”-with reference with development results of many corporation, try to introduce the balance scorecard which is the performance management strategy that forms this study. By continued feedback and control, we create satisfied customers, lowest cost(budget), best quality, most efficient process, high morale and disciplined work team. Followed the sequence of order, core value, vision, strategy, balance scorecard, strategic actions, strategic goals, we complete the balance scorecard and strategy map of the case.
To ensure that the balance scorecard and strategy map meet the needs of the units, questionnaires and interview and analysis of experts prove the synergy and feasibility. Then conclusions and recommendations are given according to the results of analysis.

並列關鍵字

High Level Capibility ； Strategy Fit ； Vertical Division of Labor ； Horizontal Integration ； Balance Scorecard

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