以平衡計分卡構建工廠管理策略衡量指標之研究─以某非營利製造廠為例

Establish Factory Management Strategy Index by Balanced Scorecard----- A case study of nonprofit manufactory

吳一清(Yi-Ching Wu)

指導教授 ： 陳 以 明

元智大學/工程學院/工業工程與管理學系/碩士(2003年)

摘要

近年來，科技創新造成了產業間快速的消長，全球化更使企業界覺得所面臨的競爭情勢似乎在一夕之間發生了變化，但同時之間業界將注意力集中於找出企業制勝策略的議題上，以期創造卓越績效和建立企業的競爭優勢。在這個時代，經營策略、營運管理當然日形重要。
由於軍工廠為一非營利組織，歷年來均延襲美軍協助規劃之機制來運作，惟因時空、政策的演變，傳統軍品生產能量日益萎縮，部份策略作為已不符現況及未來需求，為避免因策略優勢不再，造成人力及物料的浪費影響修護效率、品質滑落，須以企業流程再造來探討各項精進作為，才能爭取到生存及永續經營的機會。因此本研究引用民間企業發展的策略性管理機制-平衡計分卡(Balanced Scorecard，BSC)，採個案研究的方式，以平衡計分卡為理論基礎，藉由書面資料蒐集、專家訪談、問卷調查、統計分析方法等方式，為個案工廠的營運特性，尋找實際、可行的衡量指標運作模式。
研究結果顯示：針對個案工廠的使命、願景發展出九大策目標與策略地圖，再依策略及實證導出平衡計分卡四大構面的因果關係及31項衡量指標與管理意涵；我們發現個案工廠在策略規劃上，平衡計分卡能夠明確地告訴企業在策略發展上，除了考慮所能獲得的財務績效，更重要地，必須考慮其對於顧客滿意、內部作業流程及員工學習與創新的影響。這些影響對於本個案工廠之未來發展與競爭力，具有更長期而基本的決定性作用。
關鍵詞：企業流程、經營策略、營運管理、平衡計分卡

關鍵字

企業流程 ； 營運管理 ； 經營策略 ； 平衡計分卡

並列摘要

Recently, the industry is altered drastically by bombing new technology. Also, globalization makes the competition situation of enterprise changing in a second. At mean time, enterprise begins to focus on the strategy of how to overcome competitors by which the enterprise can create excellent profits and establish more advantage of competition. In this modern era, the subject of management strategy for enterprise is more and more important as well as administration management.
Arsenal (military factory) is a non-profit organization. It followed in U.S. military’s footstep in years. Along with the transition of operation context, policies and missions, the demands for conventional military materials are dwindling. Some strategies could not meet contemporary challenges any longer. To avoid the loss of strategic dominance, which may lead to inefficient employment of resources, and slippage of quality, it is essential to reengineer business processes for submitting effective measures. These concepts ensure sustainable operations of an organization. Using the Balanced Scorecard which established by expert’s opinions, questionnaires and statistics analysis. This paper conducts a case study of realistic operational indexes .
According to the mission and prospect of arsenal, nine major policies and strategies are developed. Based on these strategies and verification, the relationship among four platforms of Balanced Scorecard and thirty-one evaluation indexes as well as meaning of management are derived. Besides financial profits, more importantly Balanced Scorecard can indicate clearly to the enterprise that it also influences on custom satisfaction, internal operation procedure and innovation of employee in strategy developing. These influences are the long term and fundamental determination effects on future development and competitive capability to the arsenal.

並列關鍵字

management strategy ； administration management ； enterprise diagnosis ； Balanced Scorecard

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