運用平衡計分卡探討鋼結構產業發展衡量指標之研究-以C公司為例

Analysis of the development of index measurement studies by steel structure manufactures utilizing the balanced score card － Study of Company

李育慶(yu-ching Lee)

指導教授 ： 王維康

元智大學/管理學院/管理研究所/碩士(2005年)

摘要

鋼結構產業經歷了十餘年的不景氣，於04年因市場需求下，展現出新的契機。企業間開始尋思未來的經營方向，然而全球企業經營環境的快速變化，給企業經營者帶來空前的挑戰，面對這樣的挑戰，期望藉由導入新的管理活動以強化企業體質。許多企業積極導入結合結果導向的財務指標與過程導向的營運性指標之績效強化制度；其中又以可將企業策略落實到日常營運中，並結合財務性與非財務性之營運指標的平衡計分卡更能協助企業建立一個以策略為導向的組織。
本研究藉由某鋼結構廠為研究對象，以平衡計分卡財務、顧客、內部流程及學習成長4個構面來探討鋼結構產業中人員屬性與工作特性對於公司重視指標程度、個人認知程度差異性、執行成功率及執行難易度等指標之影響，並提供一個新的經營管理方向以提昇營運績效，強化競爭力。
本研究以問卷調查方式，透過敘述性統計分析、信度分析、因素分析、t檢定、變異數分析、成對樣本檢定、相關分析、Schaffe’s 法事後多重檢定，研究結果如下：1. 個案公司在執行推動之最主要問題在人員資產不足。2. 人員屬性雖在單獨題項上具有顯著差異（學歷除外）；工作特性在單獨題項上部份具顯著差異。3. 執行難易度因不同之職務有顯著性差異，其餘項目皆不顯著。4. 公司重視指標與個人認知程度，除顧客構面外，其餘均呈現顯著差異，公司重視財務構面，個人認知重視內部流程及學習成長構面。5. 人員屬性僅財務構面於不同的年資有顯著性差異，工作特性僅有顧客構面於不同的部門有顯著性差異，其餘項目皆不顯著。6. 本研究分析所得衡量指標僅只是推動平衡計分卡的一小步，建議後續研究者能就如何進行指標連結、策略聚焦，進而展開策略地圖進行探討，以建立新的經營管理方法。而個案公司在公司與個人認知指標之認同度具有明顯差異，恐將造成日後個案公司推動平衡計分卡主要之障礙

關鍵字

鋼結構 ； 平衡計分卡 ； 因素分析

並列摘要

The business of manufacturing steel structures has been in recession for the past ten odd years. The market demands that arose in the year 2004 gave rise to new opportunities and businesses began to contemplate new directions in future management techniques. Furthermore, the rapid change of world-wide business management environments, presented an unprecedented challenge. The new management techniques introduced to meet this challenge would hopefully also strengthen corporate structure. Many businesses rapidly shifted towards the effect strengthening system, a type of operational index which is a part of Direction of Result Combination’s financial index and processing trends; Addition to these techniques can also realistically apply management strategies to daily operations. At the same time, balanced score cards that combine financial and non-financial operational indexes can better assist businesses in establishing a strategically guided organizational structure.
This study targets steel structure manufacturers, utilizing the balanced score card on the company C’s finances, customers, internal procedures, and learning processes to study the effects of steel structure industry’s personnel traits and work characteristics on how seriously the company views index measurements and how differently the personnel view it, and the effects the implementation success rate and implementation difficulty index, and also provide a new management trend to raise operational efficiency and competitiveness.
This study after conducts descriptive through statistics analysis, reliability analysis, factor analysis, t-test, one-way ANOVA, paired sample assessment, correlation analysis and law of Schaffe’s should samples returned by survey investigative technique to arrive at the following conclusions: 1. The main factor impeding the execution of company C’s promotion is the deficiency of company personnel resources. 2. While single survey question of personnel traits, obviously exhibit a significant discrepancy (excluding educational history); Single survey question of work characteristics also exhibit a significant discrepancy. 3. The amount of difficulties met by different departments during the implementation of the company’s promotion. 4. As to questions on how seriously the company views index measurements and how differently the personnel view it, with the exception of customer structures, all other structures; finances, internal procedures, and learning processes, varied. 5. In the financial structure, personnel traits varied in line with age differences. In the customer structure, work characteristics varied in line with different departments. All other structures displayed no significant variations. 6. This analysis of the development of index measurement studies, is only a small part of balanced score card promotion. There are suggestions for researchers on how to implement Index Combination, Strategic Focus, and develop a Map of Strategic for further research, in order to establish new management techniques. If the views index measurements of Company and individual show significant variations, it will be the main barrier to the promotion of balanced score card programs.

並列關鍵字

steel structure ； the balanced scorecard ； factor analysis