平衡計分卡應用於危機管理 — 以台灣某行李箱公司為例

人類史上遭遇了不少大規模的危機，西元1997年亞洲金融風暴、2003年SARS疫情和2008年金融海嘯等等，每次危機都是企業應把握學習的機會。西元2020年3月，世界衛生組織（WHO）宣布新冠肺炎（Covid-19）為「全球大流行」，意味此疫情大範圍的爆發並蔓延至全球。隨著疫情爆發，世界各國開始封鎖入境，飛機航班和旅遊人數隨之驟降，重大打擊旅遊相關產業，企業危機管理面臨了嶄新的挑戰。本研究以台灣某行李箱公司為研究對象，將平衡計分卡與危機管理結合，利用四大構面之特色，探討個案公司在不同危機階段下的因應措施。此外，參考個案公司的經驗，透過回顧文獻並分析訪談結果，將平衡計分卡應用於危機管理，為中小企業延伸設計管理架構，提供危機不同階段之應對措施以及衡量指標，協助企業度過因危機而面臨的挑戰，進而將危機內化為自身成長之轉機。

關鍵字

平衡計分卡；危機管理；危機生命週期；中小企業；新冠肺炎

並列摘要

There have been many large-scale crises in human history, such as Asian financial crisis in 1997, SARS epidemic in 2003, and financial crisis in 2008. Each crisis is an opportunity for companies to learn. In March 2020, World Health Organization declared Covid-19 as pandemic, which means that this pandemic has spread over a whole country or the whole world. With the outbreak of the pandemic, countries around the world have blocked entry, and the number of planes and tourists has plummeted. This has also severely hit tourism-related industries. Therefore, companies are facing new challenges in crisis management. This research is based on a case study of a Taiwanese luggage company. Using the characteristics of the four dimensions of the balanced scorecard, this study explored the measures taken by case company in different crisis stages. In addition, in order to provide reference for the crisis management of Small and Medium Enterprises (SMEs), this study designed measures and key performance indicators in different stages of crisis life based on the case company’s experience and prior literature. It is hoped to assists them to overcome the challenges and internalize the crisis as an opportunity for their own growth.