企業導入平衡計分卡之成效研究 - 以國內某上市電子公司為例

The Effectiveness of The Implementation of Balanced Scorecard - A Case Study of a Electronic Company

劉家齊(Chia-Chi Liu)

指導教授 ： 吳美連

中原大學/商學院/企業管理研究所/碩士(2003年)

https://doi.org/10.6840/cycu200300533

摘要

中文摘要
平衡計分卡（Balanced Score Card, BSC）係由David Norton與Robert Kaplan於1990年代初期，所共同發展的一個嶄新的策略性績效管理工具。有鑑於傳統管理制度的缺點與限制，平衡計分卡促使企業澄清願景與策略，以有效轉換成為具體行動，並透過內部流程與外部成果的檢討回饋，持續改善策略性績效與成果。

本研究採個案研究方式，以國內某知名電子公司為研究對象，主要研究目的為：一、瞭解個案公司如何建立平衡計分卡制度，包括背景、目的、導入過程、面臨到的問題，關鍵成功因素以及制度實施後的成效檢討。二、依據文獻資料，並驗證個案公司的實務作法，提出結論與建議，以回饋個案公司作為未來改善的方向，亦作為其他企業在推展平衡計分卡制度時之參考。本研究所獲得之研究發現如以下五點：

一、個案公司員工普遍缺乏對於平衡計分卡策略意涵之基本認知，同時，主管階層亦較缺乏對公司策略進行內部澄清與溝通。另外，由於個案公司並沒有發展出策略地圖，以致衡量指標間缺乏明確因果關係。
二、個案公司員工認為實施平衡計分卡過程中之主要問題包括:1.資料蒐集困難，沒有連結以資訊系統為基礎的回饋支援系統。2.質性資料不易進行量化。3.公司未明示各個專案的優先性。4.沒有與現有管理控制系統相連。5.高階主管與公司成員看不到立即的成效而灰心。6.實施過程相當耗費時間與成本等問題。7.員工的心理障礙與反彈阻力。8.公司策略訂定之失焦問題。
三、個案公司員工雖不認同平衡計分卡能夠提昇公司之經營效益，但普遍認為仍助有於改善管理效率。
四、個案公司導入平衡計分卡制度之實施步驟大致仍符合文獻建議。
五、雖然個案公司推行平衡計分卡之成效並不如預期成功，但個案公司主管仍認為實施平衡計分卡之關鍵成功因素包括:1.高階主管的支持與參與。2.清楚明確的企業願景、使命及策略。3.明示平衡計分卡專案的優先性。4.確實將企業策略展開成工作目標。5.與其他主要管理制度(如績效考核與獎酬制度)緊密聯結。6.IT資訊系統工具的支援。7.公司成員思維的轉變。8.確實遵循平衡計分卡概念與原則來推行。9.有效的內部溝通與宣導。

關鍵字

績效評估 ； 關鍵字: 平衡計分卡 ； 關鍵成功因素 ； 衡量指標 ； 策略管理

並列摘要

Abstract
The balanced scorecard (BSC) was developed as a new approach of strategic perfomace management in the early 1990's by Robert Kaplan and David Norton Recognizing some of the weaknesses and limitation of traditional management approaches, the balanced scorecard approach enables companies to clarify their vision and strategy and translate them into action. And It provides feedback around both the internal business processes and external outcomes to continuously improve strategic performance and results.

By conducting a case study of a famous electronic company in Taiwan, the purpose of this research focuses on the following topics：
1. To understand how the case company established its own balanced scorecard, including its background, purpose, procedure, problems, key successful factors and benefits.
2. By analyzing BSC theory and the case study, this research try to help the case company to improve its BSC system and to provide a reference example for other companies which wants to implement BSC.

The main conclusions of this research are followed:
1.The employees of the case company generally were short of strategic concept of BSC. Meanwhile, the management levels didn’t clarify their strategy. and neither did they communicate with their empolyees frequentiy. In additional, the case company didn’t develop the strategy map of BSC that made the performance indicators lacked of caused-and-effect relationship.
2.The main problems of conducting BSC project of the case company are followed:
(1) It’s difficult to collect related data for the employees, because there is no proper IT tool to feedback the information.
(2) Abstract and intangible data is difficult to measure.
(3) The case company didn’t give first priority to BSC project.
(4) The BSC didn’t yet link with other management control system.
(5) Top Management and employees all felt disappointed about the benefits of their BSC project due to no instant result.
(6) It spent too much time and effort to implement BSC project, and the cost will outweigh the benefits.
(7) The employees opposed the BSC project. Caused by mental reaction.
(8) The case company developed strategies out of focus.
3.The employees didn’t recognize the benefits of BSC, but they still believed the BSC improved the efficiency of management.
4.The case company actually followed the procedure of BSC theory to implement their BSC project.
5.The case company recognized the key success factors of implementation of BSC are followed:
(1). The top management needs to be fully involved and support it.
(2). To clarify and deploy corporate vision, mission and strategy very clear.
(3). To give first priority to BSC project.
(4). To succeed to convert strategy into action plan.
(5). To completely link with other management l system (ex. performance appraisal and reward system etc.).
(6). To Build up a proper IT system to collect data.
(7). To change the mindset of the employees.
(8). To totally follow the concept and principles of BSC.
(9). With efficient internal communication and training.

並列關鍵字

Performance Appraisal ； Strategic Management ； Key Successful Factor ； Measure Indicator ； Key words: Balanced Scorecard

參考文獻

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