影響工業區經營管理績效之關鍵因素探討 -平衡計分卡之應用

An Exploration on the Key Success Factors Affecting Industrial District Management Performance – An Application of the Balanced Scorecard

黃靜雲(Jing-Yun Huang)

指導教授 ： 簡俱揚

中原大學/商學院/會計研究所/碩士(2003年)

https://doi.org/10.6840/cycu200300367

摘要

摘 要
工業區在現今社會扮演了多重的角色，並具有多元化的功能，而工業區的開發與管理更是政府長久以來發展產業政策與國內經濟的利器。工業區之開發是暫時性的工作，在工業區開發完成後即行結束，而工業區之管理則為永無止境之經常性任務。惟工業區之經營管理為達到長期與永續經營的目標，除要具備充足的人力、提供適切之服務，有效管理與維護工業區之相關軟硬體設施及財務與基礎建設資源之外，更應有效地規劃工業區經營管理策略及提升服務績效之管理制度與衡量方法。

為將組織之策略目標轉化為具體可行之活動，本研究應用平衡計分卡之理論架構探討影響工業區經營管理績效之關鍵因素。首先藉由對工業主管機關官員及部分工業區管理機主管之訪談，確立工業區管理機構之使命與願景，及顧客、財務、內部流程及學習與成長等四大構面之策略目標。進而以因素分析法萃取得二個關鍵因素，分別命名為服務理念因素及資源運用因素，其中共涵蓋15個關鍵績效指標。

至於平衡計分卡之建構與策略地圖之展開，乃試圖將工業區管理機構之策略目標依序轉化為執行面的衡量指標，並逐層落實到每一位員工的日常工作與績效目標上。惟實際執行面最重要者仍為高階管理者之鼎力支持與有效推動，並取得員工的認同與有效配合。如此，方得以將原本十分抽象且複雜之組織目標，經由管理策略之規劃與設計，轉化為具體可行的行動方案。而其執行成果即可作為工業區管理機構績效考評與具體改善之依據。

關鍵字

平衡計分卡 ； 績效衡量 ； 策略管理 ； 工業區

並列摘要

Abstract
An industrial district plays multiple roles in today’s communities and provides a function of diversification therefore it is no surprising that the development and management of industrial districts have long been utilized as a leverage to draw up industrial policies and promote domestic economy, by Taiwan government. In contrast to the nature of industrial district development as a temporary task which comes to a full stop upon completion of the development, management of industrial districts proves to be endless and day-to-day missions. It takes several key elements for industrial district management to achieve the goals of long-term and sustainable operations. Among the key elements the industrial district management strategies to be formulated effectively and the management system as well as the measurement methods facilitating promotion of service performance are paramount and vital in addition to the elements such as adequate human resource, proper services, effective management and maintenance of all software and hardware facilities and finance and infrastructure resources.
To translate an organization’s strategic objectives into actionable measures, this study adapts Balanced Scorecard, BSC, in particular, its theory and architecture framework, to explore “the key success factors affecting industrial district management performance”.First this study establishes the missions and vision of the industrial district management body and the strategic objectives of the four perspectives, namely customers, finance, internal process, and learning & growth. Next, this study refines two key success factors with factor analysis and designates each of them as “Service Ideal” factor and “Resource Utilization” factor and they further cover 15 key success factors key performance indicators in total.
As for the establishment of the Balanced Scorecard and development of strategy map, they aim at two folds of purpose: firstly attempt to translate step by step the strategic objectives of the industrial district management body into the measurement indicators in implementation; secondly attempt to have them implemented in every employee’s daily jobs and routines as well as the performance objectives. Nevertheless there is still a crucial point in practical implementation – it definitely requires both the unconditional supports and effective promotion from the top management and the consensus, acceptance and effective coordination and positive response from the fellow employees to make the successful application of Balanced Scorecard come true. Only under such situations it is possible to translate the rather abstractive and complicated organizational objectives into concrete and practicable action plan through planning and design of management strategies. Further, the outcomes of the implementation should serve as reference for the performance assessment and substantive improvement of the industrial district management body.

並列關鍵字

Industrial District ； Balanced Scorecard ； Performance Measure ； Strategic Management

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