結合策略地圖、平衡計分卡與限制理論進行流程改善 - 以某政府機關為例

Using Strategy Map, Balanced Scorecard and Theory of Constraints to Improve Process - A Case Study of a Government Sector

柯嵐祥(Lan-Shiang Ke)

指導教授 ： 劉志明

國立清華大學/工學院/工業工程與工程管理學系/碩士(2006年)

摘要

近年來由於全球性經濟不景氣和亞洲金融風暴，企業的經營日益艱困，同時面對市場需求的不確定性、技術的快速改變，產品生命週期的縮短，同時產品的市場範圍也逐漸由區域性轉變成世界性的市場，因此要如何在這變動的市場中，快速推出具有成本競爭力與優良品質的新產品以符合顧客的需求，並提高企業的績效水準，便是企業所必須面對的問題。
此外由於管理工具不斷推陳出新，期望能為企業的經營管理帶來新的契機，然而在企業內部組織往往各自為政，即使是再好的管理工具，亦不能幫助企業組織有效達成組織目標及執行組織策略。依據限制理論的觀點，局部的最佳化並不代表整體的最佳化，而企業內各組織部門所做的一切，應是能驅使企業整體朝向組織目標邁進的，話雖如此，但是限制理論在實際應用、實行時，仍是偏向局部的問題探討，缺乏整體性的思考，使得企業決策者在進行流程改善時不知從何著手，而導致該改善專案的失敗。因此要如何經由策略面，由上而下展開，找出企業的核心流程，並針對「瓶頸」進行改善，以提升組織整體績效，便是本研究所探討的議題。
本研究試圖以策略地圖將企業策略目標之因果關係予以連結至日常營運的流程中，並且找出企業核心流程為何。之後透過平衡計分卡評估模式找出此核心流程中的不佳績效指標，最後藉由限制理論之思維過程進行流程的改善。
為了驗證方法的實用性，透過國內某政府機關，應用本研究所發展出來的模式，來修正該公司的相關策略流程並據此予以改善，使其整體效益發揮至最大並且增加其競爭力，同時期許能強化在學術上和實務上的貢獻。

關鍵字

企業流程 ； 平衡計分卡 ； 策略地圖 ； 限制理論 ； 思維過程

並列摘要

Because of the depression in global economy and the Asian financial storm, it has become more difficult to manage an enterprise. At the same time, an enterprise needs to face the uncertainty of market demand, fast technology innovation, the shortening of product lift cycle, and the shifting of the product market from regional to global. In order to meet customer demands, an enterprise needs to put out new products with competitiveness in cost and quality, which can only be achieved through the improvement of the performance of an enterprise. This is a common problem faced by most enterprises today.
In addition, new management tools have been introduced constantly, hoping to find new opportunities for business management, however, business units within an organization still used to do things independently, so even an excellent management tool still cannot help a business to achieve its goals and execute its strategy. According to the view of the Theory of Constraints (TOC), local optimization dose not represent global optimization, and everything that an organization does should drive the enterprises toward the goal. But, in practice, TOC still tends to deal with partial problems instead of global problems. So a decision maker still does not know where to improve business processes, and results in the failure of the business process improvement projects. Therefore it’s important to know how to find out the key business process and then increase the business performance through improving the bottleneck of the business flow. The above problem is the focus of this research.
This research attempts to link cause-effect factors of strategy target to business procedure with the strategy map, and then find out the core processes. Next, the balance scorecard is used to find out the indices of poor performance. Finally, the TOC method is applied to improve the key business processes to increase the performance of the system.

並列關鍵字

Process Improvement ； Balanced Scorecard ； Strategy Map ； Theory of Constraints ； Thinking Process

參考文獻

38.王晃三及顏貽楨，「限制理論的問題管理模式」，中華民國品質學會第38屆年會暨第8屆全國品質管理研討會，頁1061-1068。

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