以平衡計分卡觀點建構策略形成系統—以J公司產品轉型為例

在全球整體經濟環境變遷影響下，企業所面臨之市場競爭越來越激烈，隨著市場競爭日益激烈，獲利空間逐漸壓縮，為提升企業附加價值，增加市場競爭力，企業勢必走向轉型一途。當企業面臨轉型課題時，究竟應考量哪些因素？企業轉型如何保有或延續競爭優勢？如何制定轉型策略？都是企業轉型必須面臨之問題。哈佛大學教授Robert S. Kaplan 及David P. Norton兩位學者專家於1992年所發表的平衡計分卡(Balanced Scorecard)，為策略管理與績效考核提供一套有邏輯的策略管理體系，企業可透過平衡計分卡系統性思考及架構方法，讓組織聚焦於策略上，經由策略地圖，具體呈現組織策略形貌，使組織成員有效率及落實執行組織策略，發揮組織內外綜效，進而獲取組織利益最大化。本論文研究希望透過平衡計分卡為個案公司建立策略分析與擬定之管理流程，以平衡計分卡與策略地圖之理論架構為基礎，整合產業分析、波特五力分析與SOWT 分析，建構企業轉型之策略分析與擬定的作業架構，除協助企業進行轉型策略形成外，並可作為管理工具。本研究以鋼線鋼纜產業之個案為例，分三階段進行其轉型策略分析與制定。第一階段透過產業環境分析探討鋼線鋼纜產業之發展趨勢與困境；第二階段以產業環境分析結果為依據，結合五力分析觀念進行SWOT 分析，以瞭解個案公司之內部競爭優勢與劣勢，及外部機會與威脅，並作為策略分析及擬定之參考依據；最後透過平衡計分卡四個構面之理論架構，依序從財務與顧客構面分析與擬定營運策略，並對應展開內部流程策略及學習與成長策略主題，最終以策略地圖方式呈現個案公司之產品轉型策略制定成果。相較個案公司原擬定之策略主題而言，透過平衡計分卡架構的策略形成系統所產出之策略主題，將可導引出更多值得管理階層進一步探究的相關策略主題。

關鍵字

平衡計分卡；策略；策略地圖

並列摘要

The purpose of this research is to quote from the product transformation strategy theories, take J company as an example to carry on individual case analysis, explain the survived experiences of pre-stressed concrete (PC) wire and strand industry in China, how they can turn a profit by product transformation. BSC is a strategy performance management tool, published by Harvard Professor, Dr. Robert Kaplan, with US management consultancy Nolan-Norton, which allows enterprises to focus on the strategic agenda of the organization and enables managers to keep track of the implementation of a strategy by staffs. Five forces analysis looks at five key areas which are the threat of entry, the power of buyers, the power of suppliers, the threat of substitutes, and competitive rivalry. The analysis helps the managers to contrast a competitive environment. SWOT analysis is a tool for auditing an organization and its environment. It is the first stage of planning and helps managers to focus on key issues. SWOT stands for strengths, weaknesses, opportunities, and threats. Strengths and weaknesses are internal factors. Opportunities and threats are external factors. This research combines with Five forces analysis of competitive position and SWOT analysis to get the strategic value proposition, and uses the Balanced Scorecard (BSC) along with Strategy Map to analyze and extract the business strategies that will guide the company to effectively and efficiently implement the strategy of products transformation to achieve optimal corporate profitability. To compare with the formal strategies made by the Company, BSC suggests more related strategies that should be considered when the Company intend to transform their products.

並列關鍵字

strategic planning ； balanced scorecard ； strategy map ； SWOT analysis

參考文獻

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以平衡計分卡觀點建構策略形成系統—以J公司產品轉型為例

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