運用平衡計分卡發展績效評估模式-以電子零組件通路商為例

The research of Performance Evaluation Using Balance Scorecard: Evidence from Electronic Component Distributors

連海珊(Linda Lian)

指導教授 ： 王怡心

國立臺北大學/商學院/企業管理學系/碩士(2008年)

摘要

平衡計分卡係1990年代初期，發展的一個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。許多的台灣上市上櫃、公開發行或具行業代表性的公司已經導入或正在導入平衡計分卡，由此可知平衡計分卡的概念，已對台灣企業的營運造成影響。
平衡計分卡突破傳統侷限以財務性觀點衡量績效，而以財務、顧客、企業內部流程、學習與成長等四大構面檢視企業的營運，將績效衡量與營運策略相連結，提升為策略管理制度。電子零組件通路商在面臨整個大環境的衝擊之下，要如何積極進行改造，並在競爭者中脫穎而出，是一個重要的課題。
本研究以電子零組件通路商為研究對象，建構電子零組件通路商以平衡計分卡為基準之績效評估指標，其主要研究目的為：（1.）運用平衡計分卡模式發展電子零組件通路商共通性之績效評估指標。（2.）運用平衡計分卡將組織的願景與策略轉化為具體的目標，以因果關係將目標加以連結，再由績效衡量與獎勵措施來引導員工與組織的行為，個人目標得以與組織目標及企業經營策略融合為一。高階管理者不僅可對員工充分的溝通，同時也更容易追蹤策略的執行成果。
依實證分行及個案研究，本研究發現在策略規劃上，平衡計分卡能夠明確地告訴企業在策略發展上，除了考慮所能獲得的財務績效，更重要地，必須考慮其對於顧客滿意、內部作業流程及員工學習與創新的影響。透過績效評估指標，加強本身營運狀況之監督，及經營績效之評估，以期降低風險、提升經營效率，是當前最重要的課題。

關鍵字

平衡計分卡 ； 績效評估 ； 電子零組件通路商

並列摘要

The balanced scorecard was developed as a new approach of strategic performance management in the early 1990. Many well-known enterprises have introduced the BSC into their organization and performed outstanding result. The listing companies in Taiwan are making lots of efforts to make the Balanced Scorecard effective. The Balanced Scorecard examines the operation of the enterprise with four perspectives such as finance, customer, internal business process, and learning and growth. The balanced scorecard links performance measurement with operation strategies to improve the operation performance.
This research focuses on one electronic component distributors that establish the Key Performance Indicator by applying the Balanced Scorecard (BSC). The BSC is used as a reference for the following purposes:(1) to assess the possibilities of collaboration among electronic component distributors, and（2）to use the Balanced Scorecard to translate the organization vision and strategy into specific objectives, as well as to link these objectives with cause-and-effect relationships between performance measurement and reward system.
Based on the empirical result and case study, the relationships among four perspectives of Balanced Scorecard and 8 evaluation indexes are derived. Besides financial ratios, the Balanced Scorecard shows the importance of influences on custom satisfaction, internal operation procedure and innovation of employee in strategy developing. These influences are the long term and fundamental effects on future development and can affect the competitive capability of the electronic component distributors. In addition, electronic component distributors have to enhance its operation status and employee’s performance by reviewing performance evaluation to reduce the risks and to increase operation efficiency.

並列關鍵字

Balanced Score Card ； Performance Evaluation, ； Electronic Component Distributors

參考文獻

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