結合平衡計分卡之商業模式衡量系統建構—以太平洋自行車為例

企業在經營上會選擇有助於公司經營規劃與衡量績效的方式，而商業模式與平衡計分卡皆是許多企業選擇運用的經營工具，其中商業模式畫布以圖像化的方式取代大量的文字，讓人能夠輕易地閱讀，但商業模式構面相較於平衡計分卡也較多，且內容較表面，無衡量策略績效的指標。因此，本研究以平衡計分卡作為績效衡量的工具，嘗試綜合兩者優點，結合商業模式與平衡計分卡，將平衡計分卡套入商業模式畫布中，使商業模式具體衡量化，並發展一套流程，套用於太平洋自行車作為驗證流程的可行性。本研究主要以訪談與文獻的方式執行研究步驟，第一步先建立三種商業模式圖，接者找出各模式的價值邏輯，再從價值邏輯找出公司經營的策略，最後藉由策略建構出OEM、ODM、OBM三種商業模式的衡量系統，並探討研究架構中的四個面向，商業模式面、價值邏輯面、策略面、指標面，發現三種商業模式之衡量系統，在轉換過程中的連結與差異，以及各指標之間的關聯性。

關鍵字

商業模式；平衡計分卡；原廠委託代工模式；原廠委託設計模式；自創品牌模式；太平洋自行車

並列摘要

In business, the company will choose the business planning and measurement performance methods that are helpful to the company. Both the business model and the Balanced Scorecard are business tools used by many companies. The business model canvas replaces a large amount of text in an image format, making it easy for people to read. However, the business model has more facets than the balanced scorecard, and the content is more superficial, and there is no indicator to measure the performance of the strategy. Therefore, this study uses the Balanced Scorecard as a measure of performance, trying to combine the advantages of both, putting the Balanced Scorecard into the business model canvas, making the business model specific, and developing a set of processes for Pacific Cycles. As a feasibility of the verification process. This study performs research steps in the form of interviews and literature. The first step is to establish three business models, and then find out the value creation logic of each model, then find out the strategy of the company's operation from the value creation logic, and finally construct a measurement system of three business models: OEM, ODM, and OBM. And explore the four aspects of the research framework, business model, value creation logic, strategy, indicators, find the measurement system of the three business models, the links and differences in the conversion process, and the correlation between the indicators.

並列關鍵字

Business Model ； Balanced Scorecard ； Original Equipment Manufacturing ； Original Design Manufacturing ； Own Brand Manufacturing ； Pacific Cycles

參考文獻

中文文獻

Google Scholar

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