採用平衡計分卡觀點建構資訊部門績效評估準則—資訊系統自行開發與委外服務之比較研究—

IT department performance evaluation based on balanced scorecard：The comparative study between IS's Self-development and outsourcing

羅盛宏(Shung-Hung Lo)

指導教授 ： 劉士豪

中原大學/商學院/資訊管理研究所/碩士(2005年)

https://doi.org/10.6840/cycu200500040

摘要

傳統的績效衡量大多著重於財務性指標，重視結果而不重視過程，無法提供管理者作營運決策來源之依據。而自1992年起由哈佛大學教授羅伯.柯普朗(Robert)、諾頓研究所「Nolan Norton Institute」執行長大衛.諾頓(David Norton) 與美國知名企業，以實作方式所從事的「未來組織績效衡量方法」研究計劃，所提出的平衡計分卡 (Balanced Scorecard)；開始將「財務(Financial Perspective)、顧客(Customer Perspective)、企業內部流程(Internal Perspective)、學習與成長(Learning and Growth Perspective)」等四個構面，列入企業評量績效的指標。透過平衡計分卡的建置與運用，組織可讓全體員工瞭解組織的願景、經營策略與目標，配合員工之績效獎酬制度，兼顧財務與非財務構面之績效，達成創造組織競爭優勢之終極目的。

本研究著重在採用平衡計分卡觀點，來探討資訊部門於資訊系統自行開發與資訊系統開發整體委外服務兩類型的管理績效評估制度有何不同之處；以製造業資訊部門為例來做個案的分析及比較研究。擬以平衡計分卡的模式，結合個案研究對象在現有的各項績效管理制度下，以平衡的概念達成滿足顧客（使用者）需求、提升內部（流程與成長）活動管理績效、兼併考量客觀與主觀績效指標，建構一個適用於資訊部門的績效管理制度，本研究在平衡計分卡的構面上，將如以下四個構面加以規劃與設計：
(一)、以達成「財務」基準為觀點的構面。
(二)、以強化「使用者」服務、滿足「使用者」需求為觀點的構面。
(三)、以提升「內部流程」管理效率為觀點的構面。
(四)、以不斷創新的「學習與成長」為觀點的構面。

本研究依據Kaplan & Norton策略管理之四大流程：轉化願景→溝通與連結→業務規畫→回饋與學習四個步驟，將兩類型企業願景與資訊部門之組織策略完成連結工作，並適時定義資訊部門所欲達成之策略執行目標，再依上述所設定之四個構面，展開平衡計分卡的績效指標，規劃明確執行方案予以實施。基於此，本研究試圖建構出兩類型資訊部門一個可具體執行的架構；並歸納比較兩類型資訊部門實施平衡計分卡的異同點，以作為企業內資訊部門進行績效管理制度建立，及實施平衡計分卡之參考模式。

關鍵字

資訊委外 ； 平衡計分卡 ； 績效評估

並列摘要

Most traditional achievement evaluations focus on financial indices and pay more attention to the results than to the process of the work as a result that they are not able to provide data for the administrators to make operating policies. In 1992, Professor Robert Kaplan from Harvard University and David Norton, CEO of Nolan Norton Institute, and several famous incorporations in the United States started a project called 「The Evaluation Strategy for Future Organizations」 involving practical studies in the operations of those companies. This project introduced “Balanced Scorecard” and included “Financial Perspective”, “Customer Perspective”, “Internal Perspective”, and “Learning and Growth Perspective” into the evaluation considerations. By using the Balanced Scorecard, the employees can understand the future prospectus, the operation strategy, and the goal of the organization. The combination of the Balanced Scorecard and the working award system takes financial and non-financial perspectives into consideration and achieves the ultimate goal of the organization that the organization keeps competitive advantages.

This study uses the Balanced Scorecard method to investigate the difference between the evaluation scheme of self-developed information system and that of outsourcing system development, with the analyses of the examples from the information department of manufactures. The study plans to implement the model of Balanced Scorecard in the individual cases in coordination with the existing evaluation systems to satisfy the demand of customers/users, to promote the internal activity management in process and development, to reflect both objective and subjective evaluation factors, and to establish an evaluation system that is adequate for the information department of an organization.

The four perspectives of the Balanced Scorecard of this research design are as follows:
1.Perspective based on financial achievement
2.Perspective based on user service, on satisfying the need of the users
3.Perspective based on promoting the efficiency of the internal process management
4.Perspective based on the continuation of innovative learning and growth

The four major processes of the Kaplan & Norton Management Strategy are future prospectus, communication and connection, operation plan, feedback and learning. Based on the above four steps, this study will establish the connection of enterprise prospectus and the organization strategy between the self-developed and outsourcing types of the information department, define the goal of the strategy, and fulfill the evaluation plan based on the four perspectives of the Balanced Scorecard. Thus, this research attempts to establish an evaluation scheme that applies to both self-developed and outsourcing types of the information departments. The study will also compare the output differences between the two types of the information departments when using the Balanced Scorecard evaluation scheme for the reference of establishing the achievement evaluation system and fulfilling the Balanced Scorecard scheme inside an enterprise.

並列關鍵字

Information systems outsourcing ； Balanced Scorecard ； Achievement evaluation

參考文獻

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