平衡計分卡規劃與設計之研究-以海軍後勤支援指揮部修護工廠為例

The Design and Planning of Balanced Scorecard-A Case Study of the Navy Logistics Support Command Factory

陳趙棕(Chao-Tsung Chen)

指導教授 ： 沈國基

國立中央大學/管理學院/工業管理研究所碩士在職專班/碩士(2008年)

摘要

海軍後勤體系在目前環境下，較缺乏有效的評核機制，致使無法針對重要影響維修績效因素再加以強化，亦無法評估整體運作與組織策略之相關性。而平衡計分卡理論不同於以往績效評核技術，只著重於財物或報酬率為考量，而分別藉由財務、顧客、企業內部程序及學習與成長四個構面，整體評估組織運作與策略之相關性，正可適用於探討本研究個案非營利機構之評核。因此希望藉由平衡計分卡理論，提供海軍一套針對修護運作績效之評核機制，協助發現重要影響因素以利改進之方向，並為日後績效衡量之參考，期能使海軍維修績效管理更臻於完善。
本研究藉由個案推導平衡計分卡的過程中，由策略分析開始，將策略推展至平衡計分卡四個構面之中，並將轉化成為營運術語，展開行動方案及績效衡量回饋等一連串的活動中，均足以驗證平衡計分卡是一套整合性的策略管理平台。導入平衡計分卡制度後，將可有效的將各種管理制度與行動計畫予以整合，並用以溝通內部，統籌資源，朝共同的目標而努力。主要內容與結果彙整如下：
1.以平衡計分卡理論分析個案在傳統績效管理與評估方式之缺失。
2以平衡計分卡概念，完成以策略目標為中心分析個案之策略目標相互因果關係、策略圖、績效評量指標之具體方案。
3.本次研究個案單位，依平衡計分卡之設計流程、使命、策略構想，示範對各流程步驟下各項工作，擬訂個案平衡計分卡之設計流程圖，爾後此非營利國防單位可依此進行平衡計分卡指標之建立與檢討。
本研究特將平衡計分卡可適用架構與觀念，導入國防軍事工廠進行規劃與設計，除驗證理論在國防軍事工廠實施的可行性外，更證實非營利中國防軍事工廠是可將願景與使命融入組織進行之策略目標與評估指標相聯結。

關鍵字

績效評量 ； 平衡計分卡 ； 國防軍事工廠

並列摘要

In this circumstance, the Navy logistics system lacks an effective mechanism of evaluating so that it cannot make more improvement on the major factor of influencing maintenance performance and evaluates the connection of the entire operation and the strategy of organization.
But the Balanced Scorecard theory is different from the past performance evaluation technique that only takes the property or rate of return into consideration. It consists of finance, customer, internal business process and the learning and growth. The connection that it evaluates the operation and strategy of organization is applicable to research the case study based on the evaluation of non-profit institution.
Therefore, hoping the Balanced Scorecard theory contributes a mechanism of performance evaluation of maintenance operation to the Navy and assist s in finding out the major influential factor to benefit the improvement. And it acts as the reference to evaluate the performance afterward and makes the management of the Navy maintenance performance more perfect.
In the process of research that the case study implements the Balanced Scorecard, first in the strategic analysis, and strategy will be extended to four compositions of the Balanced Scorecard and transformed into the operational terms. Such as a series of activities, to expand the planning programs and measure the reaction of performance are sufficient to prove that the Balanced Scorecard is a set of combining the strategic management platform. After implementing the Balanced Scorecard system, it will be effective to combine various management systems with planning programs, to link up internal communication and to merge the resources for pursuing the common goal to make more effort. The major contents and results are as follows:
1. According to the Balanced Scorecard theory, to analyze the deficiency of case study in the traditional performance management and evaluation methods.
2. According to the concept of the Balanced Scorecard, to complete the strategic objective is to use itself as a center in order to analyze the strategic objective of case study between each other casual relationship, the strategy maps, and the specific programs of performance evaluation indicators.
3. This case study unit is depending on the design process, the mission, and the strategic concept of the Balanced Scorecard. It demonstrates every work under the method of each process and draws up the design flowchart of the Balanced Scorecard case, and then the non-profit National Defense Department can proceed to build the Balanced Scorecard indicators and self-evaluation.
Especially, the case study takes the applicable structure and concept of the Balanced Scorecard into the National Defense Military Factory to implement the planning and design. In addition to verifying the theory that the military factory implements facilely, it also confirms that the non-profit National Defense Military Factory can take the vision and mission into the strategic objectives of the organization and combine it with evaluation indicators.

並列關鍵字

Balanced Scorecard ； Performance Evaluation ； National Defense Military Factory

參考文獻

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