- 學位論文
平衡計分卡為基礎探討關鍵績效指標 -以某印前材料供應商為例
Foundation of the Balanced Scorecard key performance indicators- A Case Study of Prepress Material Supplier.
摘要
數位時代來臨，數位科技的商機驅動台灣印刷產業快速轉型，已是目前印刷產業越來越重視的一項議題。企業透過組織改革，採用新的思維及創新的行維模式來改善現存的處境， 企業組織持續以新的策略提升組織的績效，達到組織所訂定的目標，然而完善的策略，不足以表示企業一定成功，企業決勝的關鍵在於執行策略的能力及落實度。Kaplan及Norton在平衡計分卡書中表示， BSC把組織的使命和策略化為一套全方位的績效量度，做為策略衡量與管理體系的架構， KPI如導航儀器，它幫助管理階層領導組織在未來的競爭中獲勝。 本次研究個案公司，屬成熟型的中小型企業，平均員工人數25人，專營印刷材料及印刷機械買賣。個案公司成立至今，設立了許多財務面及營運流程面的績效指標，但每逢績效檢討時，多半關注財務方面的績效指標，對於非財務方面的績效指標並未有太多的記錄及檢討。財務指標為落後指標，Kaplan及Norton所提倡的關鍵績效指標，除了原本的短期指標及過去的財務指標外，更重要的是能掌握企業未來經濟績效的價值指標，這些指標包括1、顧客構面2.內部流程構面3.學習與成長構面，這種全面性的績效衡量方式，不僅能將企業策略及績效衡量方式結合，且能預測企業未來的經濟績效，以彌補落後指標(財務指標)的不足。 因此本研究採個案研究，探討個案公司在現有績效考核制度，並運用平衡計分卡四大構面，利用文獻探討歸納彙整適於個案公司的關鍵績效指標，以專家問卷及採用層級分析法(Analytic Hierarchy Process，AHP)設計一般問卷，問卷回收後以Expert Choice 2000軟體進行統計分析，問卷對象以個案公司的全體員工為樣本，總計發放24份問卷，回收23份問卷。 本研究經文獻回顧及整理，採二階段方式進行問卷施測，透過文獻探討及問卷調查方式，以主管及職員之角度中，依權重排序彙整出可實際運用於個案公司之績效指標，供日後個案公司建構績效衡量指標之參考。
並列摘要
Digital era, digital technology-driven business opportunities in Taiwan printing industry rapid transformation, is an issue currently printing industry more seriously. Enterprises through organizational reform, the introduction of new thinking and innovative line-dimensional model to improve the existing situation, the organization continued with new strategies to improve organizational performance, achieve goals set by the organization, however, improved strategy is not sufficient to represent the enterprise some success, the key to victory lies in the ability to execute and implement the policy level. Kaplan and Norton Balanced Scorecard book said, BSC the organization's mission and strategy into a comprehensive set of performance measures, as a measure of architecture strategy and management system, KPI such as navigation instruments, it helps management leadership and organization winning the competition in the future. The case study companies, small and medium enterprises are mature, the average number of employees 25 people, specializing in printing materials and printing machinery trading. Case company since its establishment, the establishment of a number of financial and performance indicators operational processes plane surface, but every performance review, mostly concerned about the financial aspects of performance indicators for the non-financial aspects of performance indicators did not have too many records and review. Financial indicators as lagging indicators, key performance indicators Kaplan and Norton advocated, in addition to the original short-term indicators and past financial indicators, but more important is to grasp the value of the company's future economic performance indicators, which include a customer dimension 2 internal process 3. learning and growth perspective, this comprehensive performance measurement approach, not only can the corporate strategy and performance measurement methods combined, and can predict the company's future economic performance, to make up for lagging indicators (financial indicators ) is less. Therefore, this study uses a case study to explore the case in the existing performance appraisal system, and the use of the Balanced Scorecard four dimensions, the use of literature summarize their case for the company's key performance indicators to the questionnaire and the use of expert-level analysis (Analytic Hierarchy Process, AHP) design in general questionnaire, the questionnaires to Expert Choice 2000 software for statistical analysis, questionnaire object to all employees of the case company as a sample, a total of 24 questionnaires distributed, 23 questionnaires were recovered. The study was a literature review and finishing, picking two stage approach to test and questionnaire, through literature review and questionnaire, angle heads and staff of in accordance with the right to reorder compile the available practical application of performance indicators of the case company for future reference case company to construct performance measurement indicators.