以平衡計分卡角度構建軍工廠國有民營化後經營策略之研究

The Study on the Government Owned Contractor Operated for The Military Depot Level Maintenance Facility through Balanced Scorecard System

陳志修(Chih-Hsiu Chen)

指導教授 ： 李弘暉博士

元智大學/管理學院/管理研究所/碩士(2003年)

摘要

「國防工業植根民間」是政府既定政策，國防部計畫採用「國有民營」（GOCO）的方式，推動軍工廠組織變革，唯因試行工廠在規劃階段即遭遇相當大的困難，故不宜從政府單方面的立場思考，必須從外部（承商）及內部（流程、員工）同時考量。本研究乃結合了在元智大學研究所所學，依據策略管理、企業經營、組織行為、管理經濟之學理和個人經歷體驗，先對65家不同性質的廠商實施問卷調查，同時請教八位後勤專家做深度訪談，進而以「平衡計分卡」（Balanced Score-carol System ,BSC）的角度對軍工廠國有民營後，以廠商的立場探討其承接軍工廠後可能營運的模式及其對軍方的需求。
本研究以個案工廠進行實證研究驗證，引用平衡計分卡（以下均以BSC稱之）的策略性績效衡量制度，針對軍工廠未來經營策略及方向，連結BSC財務、顧客滿意度、內部流程及學習成長四大構面，進行文獻探討、專家訪談、問卷調查，運用卡方檢定及信度分析，建構完成個案工廠未來民營化後管理、執行階層不同的BSC。
研究結果建構完成管理階層44個指標，執行階層41個指標，並規劃個案工廠民營化後，未來經營策略為「縮短時效、建立核心能量與技術、成本觀念、市場導向多角化經營」，其願景則為「三軍肯定顧客滿意」、「主動、服務、精實、時效、形象」。最後亦針對廠商意見提出善用核心能量、健全會計制度、訂定獎勵條例、委託經營、設立對口窗口、戰備補償、審慎評估等七項建議提供上級的參考，期使軍工廠國有民營化能順利推動。

關鍵字

國有民營 ； 平衡計分卡 ； 績效衡量 ； 衡量指標 ； 經營策略

並列摘要

The policy of “ National defense industry be rooted in non-governmental circles” was so decided by the government. In order to improve organizational transformation of military depot, the Ministry of National Defense planned using GOCO, government owned contractor operated, to advance the mission. Due to military depot on trial had confronted enormous difficulties while mapping out the task, the whole idea should not be taken into consideration simply on government’s position. Both outer (contractor) and inner (procedure, employee) elements should be taken as a whole. Combine knowledge absorbed from Institute of Management of Yuan-Ze University, poll survey was conducted on sixty five private sectors and eight logistics expertise were interviewed in depth based on strategy management, business administration, organization behavior, theory of managerial economics, and personal working experience. Furthermore, using Balance Scorecard System (BSC) on private sectors’ position to discuss the probable operation pattern and demands from military after taking over military depots.
Based on one case depot to conduct practical research verification, this research uses the strategic outcome measures system of BSC in the light of the future operation pattern and direction of military depot. Also, connecting four aspects- balance of BSC finance, client satisfaction, inner procedures, and study growth to proceed literature discussion, interviews with expertise, poll survey, and using Chi Square and Credibility Analysis in order to establish the BSC of case depot after privatization on managerial and executive level in the future.
Results established forty six index of managerial class, and forty one index of executive class, which planned after privatization of case depot, the future operation strategy will be “ shorten effectiveness, build up core energy and techniques, and concept of cost, market-oriented and operation with different aspects.” The vision will be” satisfaction of client and confirmation of all forces”; moreover, “action, service, pragmatism, efficiency, and image.” Finally, focus on the private sectors’ opinion to propose seven items for reference of higher-ups, that are, make good use of core energy, strengthen account system, formulate incentive regulations, entrust operation, set up mutual windows, compensation for armaments, and deliberate assessment. Thus set GOCO for the military depot level maintenance facility into action properly.

並列關鍵字

GOCO ； BSC ； outcome measures ； measure index ； operation strategy

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