進口汽車代理商平衡計分卡之設計

The Design of Balanced Scorecard For Imported Car Distributors

殷于茹(Yu-Ju Yin)

指導教授 ： 戚務君

中原大學/商學院/會計研究所/碩士(2001年)

https://doi.org/10.6840/cycu200100418

摘要

現今的社會環境改變，汽車成為人們在事業上及經濟成功的表徵。由於需求量的增加，促使汽車市場展開劇烈競爭，形成了強者恒強，汰弱換強的局面。
基於進口汽車代理商將面臨到更大的衝擊及競爭環境的影響下。該如何使管理者在此經營環境中贏得成功，便需仰賴全方位的管理制度及績效評估衡量指標─平衡計分卡。根據Kaplan and Norton （1996）所提出平衡計分卡可企業的使命與策略轉換成目標與量度，使上下能夠同心協力實施公司的願景與策略。
故本研究係以進口汽車代理商為研究對象，經由廣泛的資料收集與深入訪談後，希望達到下列目的:
一、瞭解進口汽車代理商之策略目標與平衡計分卡各構面之關連性。
二、希冀藉由訪談尋求進口汽車代理商經營績效的各項指標為何?
三、暸解進口汽車代理商之各構面其關係為何？而獎酬制度之設計與平衡計分卡該如何連結？
四、藉由本研究之研究結果，提供進口汽車代理商適用之指標，並為進口汽車代理商建構策略利基，以利企業願景達成。

根據本研究之研究目的所得之研究結果，對於個案公司之建議如下:
一、 個案公司必須儘速實施平衡計分卡制度，以解決目前面臨的困難。
二、 透過獎酬制度之設計，將組織目標與個人目標連結，使其有效實施平衡計分卡制度。
三、 個案公司實施平衡計分卡制度後，需透過學習與回饋的系統，適時修正之。

關鍵字

績效指標 ； 平衡計分卡 ； 進口汽車代理商

並列摘要

Nowadays the society changes so rapidly and automobiles become the simples of success in both status and personal wealth. Due to the increase in demand, the competition in automobile market is out-raged. Thus, the automobile market becomes a world that winner takes all. Because the agents of imported automobile will face the effects on numinous impacts and a more competitive environment, it is essential for the managers to go one step ahead in their management skills. Managers rely on a more integrated management system and valuation indicator for performance measurement--the balanced scorecard. According to the balanced scorecard brought by Kaplan and Norton (1996), organizations can transfer their missions and strategies into concreted objectives and measures. Therefore the whole organization will enforce the mission and strategies with a heart.
This study targets on the agents of the imported automobiles. Through comprehensive data collections and interviews, this study hopes to achieve these objectives:
1. To understand the relations between the strategy objectives of the imported automobile agents and the four aspects in their balanced scorecards.
2. To understand the performance measurement indicators of the imported automobile agents through interviews.
3. To understand the relationships between all the aspects for the imported automobile agents and how the design of the incentive compensation system aligns with the balanced scorecards.
4. Use the results of this study to provide proper indictors for the imported automobile agents and therefore the case companies can find out their strategic niches to achieve organization mission for the imported automobile agents.
The conclusion and suggestions of this study are：
1. The case companies should adopt balanced scorecards to solve their encounters as soon as possible.
2. The design of the balanced scorecards for the performance measurement should align with organizational and individual objectives and effectively enforce the balanced scorecards.
3. The case companies should build learning and feedback systems and adjust with their strategies after adopting the balanced scorecards.

Keyword：balanced scorecard, imported car distributors, performance measurement

並列關鍵字

Performance measurement ； Imported Car Distributors ； Balanced Scorecard

參考文獻

1. Anderson, S.W., 1995, “A Framework for Assessing Cost Management System Change: The Case of Activity Based Costing Implementation at General Motors”, Journal of Management Accounting Research, pp1-51.

9. Johnson, T. H. and Kaplan,R. S., 1987, “The Rise and Fall of Management Accounting”

10. Kaplan R.S. and Norton, D.P., ”Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part I”, Accounting Horizons, March 2001, pp.87-104.

11. Kaplan R.S. and Norton, D.P., ”Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part II”, Accounting Horizons, June 2001, pp.147-160

13. Kaplan, R.S. and Norton, D. P., 1993,”Putting the balanced scorecard to work”, Harvard Business Review (Sep-Oct), pp.134-147.