從策略管理觀點探討平衡計分卡導入責任中心制度之研究— 以台電公司為例 —

The study for the point of view of strategic management to explore that Balanced Scorecard applies to the responsibility center system - Taiwan Power Company as an example

黃武星(Wu-Hsing Huang)

指導教授 ： 諸承明

中原大學/商學院/企業管理學系/碩士(2009年)

https://doi.org/10.6840/cycu200900110

摘要

中文摘要
近年來個案公司在面對電業自由化的挑戰及為往後民營化轉型做準備，不論降低成本、提升服務品質與經營績效均屬當務之急，而落實企業化經營誠為當前重要經營課題。個案公司實施責任中心制度，其目的在於激勵單位主管做到「權責相符」，以自主管理之精神，明確劃分權責，以高效能與高效率之管理，達成所賦與之「責任目標」。近年來為改善公司財務導向的績效評估方式，提升整體競爭力，個案公司將平衡計分卡導入責任中心制度。
本研究從策略觀點就個案公司現行已導入平衡計分卡之責任中心制度與平衡計分卡理論藉由文獻回顧與探討、觀念推演等方式進行分析比較，獲致下列結論：現行個案公司責任中心制度與平衡計分卡理論精神大致相符，但在雙向循環式策略學習能力、策略的有效溝通與對員工教育訓練上有所不足，另公司策略規劃與預算編列流程未能配合、公司獎酬制度受諸多法令規章之限制，無法如民營企業般達到激勵效果等，上述對公司導入平衡計分卡後成效都將產生某些程度影響。
本研究最後並對個案公司提出五項建議：1. 建議組成專責平衡計分卡制度推行溝通及教育訓練團隊；2. 建議爭取上級機關支持對法令規章之鬆綁；3. 建議策略地圖之制定能推展至各二級責任中心；4. 建議國營事業管理回歸企業化經營；5. 建議公司長期策略的規劃與年度預算之編列流程應予以結合。

關鍵字

策略管理 ； 責任中心 ； 平衡計分卡

並列摘要

Abstract
In recent years, Taiwan Power Company（TPC） will prepare to suffer that the challenges of liberalization of the electricity industry and privatization transition in the future. Reducing the cost, the promotion service quality and the management achievements are top priority. And then, the implementation of enterprise management is the current prudential major business issue. TPC implements the responsibility center system, its goal is that driving unit commanders to achieve “The Power can be consistent with the Responsibility”. Using the spirit of independent management to divide power and responsibility clearly, and high-performance and high efficiency of management, enable them to reach the “goal of the responsibility”. In recent years, in order to improve the company's financial performance-oriented approach to assess and enhance overall competitiveness, TPC considers that the Balanced Scorecard can apply to the responsibility center system.
This study is that TPC uses the strategic point of view to explore. The analysis and comparison of the Balanced Scorecard will apply to the responsibility center system and Balanced Scorecard system theory and literature review by exploring concepts, we get conclusion as below, the responsibility center system of TPC is correspond with the theory of the Balanced Scorecard, but in two-way cycle strategy learning capability, the strategy of effective communication and the education and training of staff are insufficient. Besides, because the corporate strategic plan and the budget arrange in order the flow not to be able to coordinate and the system of company's reward is limited by many laws and regulations, the private enterprises is better than TPC in encouraging staff to achieve the goal of work. As above mention that the Balanced Scorecard applies to TPC will can not be achieved, and its result will have certain degree influence.
Finally, this study and put forward five proposals to TPC:
1. Composed of a team to implement the Balanced Scorecard system of communication and education and training
2. Striving for the higher official organization to support that the deregulation of the laws and regulations
3. The formulation of strategic map can promote to all second-level responsibility center
4. The state-operated enterprise management will be returned to commercialization
5. The company long-term strategic plan and the annual budget should be made out to be binding.

並列關鍵字

Balanced Scorecard ； Responsibility center ； Strategic management

參考文獻

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