應用平衡計分卡建構部門績效評估模式 ---以產物保險公司理賠部門為例

Using the Balanced Scorecard to Establish the Departmental Evaluation System – a Case Study of the Claims Department of Non-life Insurance Company

湯錦文(Teresa Tang)

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

產物保險理賠部門之績效評估，在傳統上偏重以財務結果衡量，此點
與實務作業一直格格不入。因此，本論文尋求新的方法，以解決問題，期
使理賠人員能因此獲得正向的激勵與回饋，亦使公司獲致理賠單位更大的
績效表現，以形成公司與個人雙贏的局面。

個案理賠部門新的績效評估模式，係以個案研究的方法建構，應
用Kaplan & Norton的平衡計分卡理論為主軸，加上企業風險管理相關法
令的重點要求，透過「願景轉化」、「溝通與協調」、「業務規劃」及「回饋
與學習」，在作業的四大構面，亦即「財務面」、「顧客面」、「內部流程」
與「學習與成長」，逐步建構起可以由上往下發展的策略目標，以及由下
往上來執行策略目標。讓企業策略與日常作業接軌，透過務實連結的關
鍵績效衡量指標，為產物保險理賠部門實現客觀的績效評估。

關鍵字

績效評估,平衡計分卡,風險管理

並列摘要

The performance evaluation of the claims department in the non-life insurance companies has been conducted by employing the traditional financial measurement. Yet it is incompatible to the realities. This thesis therefore tries to look for new methods so that the claims personnel may have positive encouragement and appropriate feedback. Hopefully, both the insurance companies and the claims department personnel can benefit from the new methods.
This study provides the case study of the new performance evaluation for the claims department with the Balanced Scorecard and legal provisions of risk management. Through “Vision Transformation”, “Communication and Harmonization”, “Business Planning”, and “Feedback and Learning”, strategic objectives are established from up to down, and yet are implemented from bottom to up in four perspectives: financial, customers, internal business process and learning and growth. Aligning daily business activities to the strategic objectives of the organization by using key performance indicators, an objective performance evaluation for the claims department of the non-life insurance companies is thus realized

並列關鍵字

Evaluation System, Balanced Scorecard, Risk Management

參考文獻

02、王怡心，陳錦烽譯，（2008），「財務報導的內部控制—較小型公開發行公司指引」，中華民國內部稽核協會。

19、劉丁豪，（2003），「以平衡計分卡觀點發展資訊部門之績效衡量準則」中原大學資訊管理研究所碩士論文。

22、羅盛宏，（2005），「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」，中原大學資訊管理學系碩士論文。

03、Evans, Hugh, Ashworth G., Chellew M., Davidson A. & Towers D., (1996), “Exploiting Activity-Based Information: Easy as ABC”, Management Accounting, London.

06、Kaplan, R. S., and Norton, D. P., (1996), “Using the Balanced Scorecard as a Strategic Management System”, Harvard Business Review, Jan.-Feb., pp.150-161.