企業實施平衡計分卡之導入模式研究

THE STUDY OF IMPLEMENT MODEL ON BALANCED SCORECARD APPLICATIONS IN BUSINESE

陳洋勝(Yang-Sen Chen)

指導教授 ： 陳家祥

元智大學/管理學院/管理研究所/碩士(2004年)

摘要

平衡計分卡(Balanced Scorecard)在國內企業歷經幾年的推動，及學術界的研究發展，已使得平衡計分卡廣為大家所熟悉。平衡計分卡是一個策略的管理工具，它涵蓋財務、策略、營運等三個領域，現在經常被引用來研究企業成功關鍵因素，企業績效等。因此，如何協助企業藉由完整的評估方法與模式，以瞭解建立該系統的目的、關鍵因素、組織狀態及可採取的策略作法等，將有助於奠定成功導入平衡計分卡的基礎。
本研究結合學術理論、顧問實務、個案訪談與實作等方式，以評估程序的觀點，包括：控制面的評估、導入構面評估、導入設計與技術架構設計。可歸納出主要結論是：1、『人員與組織』是企業導入平衡計分卡最關鍵的影響構面，尤其是組織文化的改變，更是企業可長可久的保證。2、產業不同而用的KPI(Key Performance Indicators)不同，必須由導入小組共同協商，找出可以Focus 評量指標。3、要素分析法：找出評估的要素。4、現況與未來比較法，找出領先的動因(Drive Factor)，可見的效益。5、計分卡的建立：組織內的溝通，找出可行的方案，並將『隱性』的策略及方法『顯性化』，強調企業內的溝通的重要性。6、平衡計分卡工具E化時必備的要素。NORTON　Institute 的定義。本研究有以下發現：
1、 導入平衡計分卡事前的評估是必須的，導入的方法及結果，由評估的結果可以預測。
2、 國內的導入受到國家文化、企業的文化、產業的型態影響很大。使得導入的效果也差異很大。
3、 國內導入平衡計分卡的企業成功的關鍵因素，仍以領導人的風格及領導方式為最主要。使得導入的結果，組織人員的自動自發效果仍存疑。

關鍵字

平衡計分卡 ； 動因

並列摘要

Balanced Scorecard has been introduced to business in Taiwan for many years. In the academic world, Balanced Scorecard has been studied and developed for many years thus it is well known to every manager and CEO. BSC is a strategy tool for use by management and covers three domains：Finance、Strategy、Operating。Now BSC is also used as a measuring tool to measure the key success factors and the performance of many businesses. How to assist business to build BSC with perfect evaluated model & methods is very important so that，understanding the purpose of system、KSF 、organization status and make some new strategies etc，it will keep the success basis in using BSC.
This study has been compiled using theoretical studies, actual case studies, interviews, and evaluation of case companies procedures. Evaluation criteria included: control aspect, implementation, and structure of technical design. After critical evaluation, the following main conclusion was reached:
1) The continued success of any corporation requires the full effort of its employees and the constant change in corporate structure and culture.
2) In different industries businesses have different KPI (Key Performance Indicator)，the implement team organized from company will find and negotiated their own KPI. The resulting KPI should be set as the standard for the whole company to follow up.
3) Corporations need to find the key elements to its success or failure by implementing a series of internal analysis. Analysis aims to find the critical elements that contribute to a company’s success or failure.
(4) The comparison between current status & future vision，to detect leading drive factors 、obvious benefits.
(5) The building of Balance Scorecard requires extensive communication within the organization. This will lead to implicit strategies becoming more explicit taking down miscommunication barriers.
6) The Balance Scorecard will have to have the following components in order to be effective. These components have been defined by Norton Institute.
Based on the above conclusions, this research offers the following for consideration.
1) Prior to building the Balance Scorecard, the evaluation of the company’s external and internal structures is essential. This evaluation will be able to show preliminary success or failure factors of the organization.
2) The implementation of the BSC is greatly effected by the overall mood of the society, the corporate environment and the type of business that is implementing the BSC. The impact of the BSC greatly varies based on the above factors.
3) The successful implementation of the BSC in incumbent on the style of leadership. The starting process of the BSC requires leadership’s guidance. It is rare that this process is started from the employee level.

並列關鍵字

Balanced Scorecard ； ＫＰＩ(Key Performance Indicators) ； Drive Factor

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