平衡計分卡強調企業於四個構面(財務面、顧客面、企業內部流程面、學習與成長面)的績效衡量應導自於策略,且要能與企業的獎酬制度連結。 本研究以平衡計分卡觀念建構研究個案部門的績效評估衡量指標,並瞭解個案銀行授信業務相關部門的主管及同仁對於導入平衡計分卡觀念後的績效評估衡量指標的看法。 問卷調查對象為個案銀行授信業務部門同仁。共發放85件問卷,回收問卷為80件。研究結果如下: 一、個案銀行授信業務績效評估衡量指標茲列舉如下 1.財務構面:計有提昇獲利及成本控制因素共10個指標。 2.顧客構面:計有提供完整服務、增進顧客價值及顧客滿意度提昇因素共10個指標。 3.內部流程構面:計有客戶管理、風險控管及作業控管因素共10個指標。 4.學習與成長構面:計有人力資本及資訊資本因素共10個指標。 二、授信業務主管及同仁對平衡計分卡觀念後績效評估衡量指標看法,前十五項中顧客面佔八項。
Balanced Scorecard indicates the performance four constructs (finance, customer, internal control flow and learning and growth) should be oriented from strategies, and should be connected with companys’ wage structure. This study aims to employ Balanced Scorecard to construct the performance measurement of loan department in the case bank. In addition, this study investigates the opions of department staffs and supervisiors about the introduction of Balanced Scorecard on the tool of performance measurement. Eighty-five questionsaire were send out and eighty were collected. The empiricial results are as follow: 1. The performance measurement indicators: (1) Finance construct: ten indicators indicating profile promotion and cost content. (2) Customer construct: ten indicators indicating complete aspects of service, customers’ value income and customers’ satisfaction. (3) Iternal control flow construct: ten indicators indicating customers’ managerial risk control and operation control. (4) Learning and growth construct: ten indicators human capital and information capital. 2. The opion of the staffs and supervisors show that among the fifteen most important indicators, eight goes to customer construct, four goes to iternal control flow construct and rest goes to learning and growth construct.