以平衡計分卡建立生物科技產業績效管理系統之研究

The Research of the Balanced Scorecard Performance Management System in the Biotechnology Industry

黃瓊萩(Ching-Chiu Huang)

指導教授 ： 謝惠元

國立屏東科技大學/管理學院/企業管理系所/碩士(2016年)

摘要

本研究以精實管理之逆價值流活動結合平衡計分卡建立生物科技產業績效管理系統，以提升該產業之績效。本研究以台灣生物科技產業共25家公司從業人員為研究對象共 120人針對精實管理逆價值流活動之績效管理系統進行問卷調查。由成對T檢定發現，員工對績效衡量指標的認知重要性與實際滿意度有明顯之差距，顯示在生物科技產業績效管理方面尚有改善空間。由因素分析發現，財務構面 5個重要之績效因素為提高企業形象、營收成長、成本控制、提高現金流量、現金安全存量等，其解釋力達 91.07 %。顧客構面3個重要績效因素為顧客服務周到、顧客滿意與解決問題、健康等，其解釋力達82.70%。內部流程構面6個重要之績效因素為提升原料的品質與履歷控管、提升物流配送準確與生產與品質的控管、行銷活動、診斷與諮詢、因應售後服務、提高商品運送品質與正確率等，其解釋力達89.83 %。學習與成長構面6個重要績效因素為研發創新、員工滿意度與穩定度、教育訓練與知識管理、ISO與GMP、產學合作、績效獎金制度等，其解釋力達 87.82 %，可供生技產業建立績效評估制度之用，且與策略地圖相符。變異數發現，不同屬性之員工在相關因素重要性之認知上有顯著差異，廻歸分析發現，以平衡計分卡建立之生物科技產業績效管理系統，其因果關係邏輯與策略地圖相符，可供生技產業衡量策略績效。
建議生物科技產業針對員工的需求設計績效獎金及獎勵制度，以增加員工滿意度。且本研究運用因素分析法經實證後所萃取的20個代表因素，可供生物科技產業作為改善績效評估之參考；亦可增加從業人員對於績效評估制度的認知，有助於生物科技產業未來以平衡計分卡模型建立績效評估制度。

關鍵字

生物科技產業 ； 平衡計分卡 ； 價值鏈活動 ； 績效管理系統

並列摘要

This research using the concept of inverse value chain of lean management to establish a Balanced Scorecard performance measurement system in Biotech industry in order to improve performance of this industry. A sample of 120 observations from 25 manufacturers in biotech industry was investigated by questionnaire. Through paired T test, we found that a significant difference between the perceived importance and satisfaction in performance measurements indicating that there are improvements required in the performance measurements in biotechnology industry. From Factor Analysis we found that five important measurement factors in the financial, dimension, i.e. improving enterprise image, revenue growth, cost control, improving cash flow, and liquidity, accounting for 81.88% explanation. In the customer dimension, three factors were extracted, i.e. thoughtful customer service, customer satisfaction and problem solving, healthy, accounting for 82.70% explanation. In the internal process six factors were extracted, i.e. enhancing the quality of raw materials and its qualification certificates, enhancing logistics and distribution accuracy and production quality control, accounting for 89.832% explanation. In the employee learning and growth aspect six factors were extracted, i.e. research and development and innovation, employee satisfaction and stability, education and training and knowledge management, ISO and GMP, academic collaboration, performance incentive system, accounting for 87.82% explanation. Those factors are useful for the biotechnology industry to establish its Performance Evaluation and Management System. Which is consistent with the strategic map crucial for strategic performance measuring. From Variance Analysis, we found that employees of different attributes had significant differences in the cognition of the importance of the related factors. From Regression Analysis, we found that the causal relationship of the Balanced Scorecard performance management system is consistent with the strategic map in biotechnology industry.
We suggest that the biotech industry should motivating employee satisfaction by establishing performance based bonus and incentive system. The 20 performance factors from this empirical study are useful for the establishment of performance evaluation and management system in the biotech industry. In addition the research can increase the acceptance of the Balanced Scorecard performance evaluation system.

並列關鍵字

Biotech Industry ； Balanced Scorecard ； Value Chain Activities ； Performance Management System

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