以平衡計分卡觀點持續改善ISO 9001品質管理系統

國際標準組織(International Organization for Standardization，簡稱ISO)自從1987年3月訂定ISO 9000系列品保標準，作為國際品保制度認證的標準。這套國際共通的品保認證標準，在ISO TC/176組織，歷經1994、2000及2008的改版以來，由原來依據ISO 9000系列標準向顧客提供品質保證承諾，轉移到流程導向與顧客導向的品質經營面。隨著ISO 9000系列品保標準的改版，雖改變了企業在品質經營面的焦點，但還是忽略了以平衡計分卡(Balanced Scorecard，簡稱 BSC)四構面的觀點作連結，將ISO 9001品質管理系統提升到策略管理經營層面，甚至連結到財務績效。因此，造成企業講求經營績效為前提下，對於KPI (Key Performance Indicator)衡量各自成一個系統，未將平衡計分卡與ISO 9001系統化與組織化連結，在執行過程中對員工的激勵與企業的競爭力的提昇都受到限制，造成執行成本增加與浪費。台灣自從民國79年推動ISO 9000系列品保標準開始，許多企業就一直存在系統連結的問題，為達成企業目的，這個問題是值得深思與解決。本研究是透過傳統製造業的個案公司，以傳統財務指標作為企業整體表現總結，並以平衡計分卡觀點的另外三個構面-顧客、內部流程與學習成長，持續改善ISO 9001品質管理系統之個案企業，探討個案內部系統的關聯及持續改善前、後差異研究。同時也做ISO 9001品質管理系統，在依照平衡計分卡觀點前提下，重新架構組織願景與策略的連結運作系統，並調整衡量指標與策略行動方案，達成績效成長目標的研究。

關鍵字

ISO 9001品質管理系統；平衡計分卡(BSC) ；關鍵績效指標

並列摘要

ISO, the International Organization for Standardization, has built a series of ISO 9000 standards for quality management since March 1987. ISO 9000 was revised in 1994, 2000, and 2008 by ISO/TC 176, the Technical Committee of ISO, to switch its focus from providing customers product/service quality assurance to ensuring the establishment of process- and customer-oriented quality management systems. Such revisions had changed an enterprise’ quality management practice though, the missing link between the quality program and the strategy had limited the performance of the quality system. This study proposed a systematic approach to establishing strong linkage between an enterprise’s strategy and its quality system by developing congruent Key Performance Indicators (KPIs) from a Balanced Scorecard (BSC) perspective. We conducted a case study of two companies in the manufacturing sector which had already implemented their ISO 9000 quality management systems to compare and contrast their endeavors in developing the linkages between their visions and strategies, and the ISO 9000 systems. Stressing not only on the traditional financial indicators as the overall performance indicators, this study also explored the indicators of the other three BSC dimensions, namely customers, internal processes and learning and growth, the two companies employed to integrate the BSC concept into their ISO systems. The performance of the KPIs these two companies utilized in the integration projects were compared and discussed in depth. The results can be the reference for both practice and academic research.

並列關鍵字

Key Performance Indicators ； ISO 9001 Quality Management System ； Balanced Scorecard (BSC)

參考文獻

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以平衡計分卡觀點持續改善ISO 9001品質管理系統

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