- 學位論文
鋼鐵產業績效評估衡量指標執行成效探討-以個案公司為例
the Evaluation of Effectiveness of Key Performance Indicators of Corporations in Steel Industry - A Case Study
摘要
鋼鐵工業是以生產各種鋼鐵產品為主的行業，主要原料包含鐵礦砂，來源仰賴進口，故受國際鐵礦等能源價格影響很大，且國內鋼鐵產業上游粗鋼供給不足中下游廠商所需求量，中下游廠商生產量又超過市場所需，上下游產業結構不平衡，中下游市場價格競爭越來越激烈。 因此，鋼鐵產業公司之內部管理以降低成本策略為經營之首要考量，以量化的衡量指標改善內部作業效能與效率，並架構出經營、管理、作業三層級的績效「指標」，以管理重心的指標為中心，做為部門權責與績效考核項目，讓企業的目標及利益與部門、員工績效結合，提升員工向心力及企業整體利益。近年來，很多企業使用關鍵績效衡量指標（Key Performance Indicators ; KPI）為績效衡量之參考，引發本研究意欲探討該衡量指標之動機。 本研究首先分析個案公司經營現況及面臨之內、外在環境因素，並以經營之五力競爭模式分析來探討組織應用構面之策略。經初步了解個案公司關鍵衡量指標內容後，深入訪談個案公司目前關鍵績效衡量指標之施行狀況，評估對於企業策略運作之效能，藉此探討個案公司導入關鍵績效衡量指標，是否能夠提昇公司營運績效及衡量指標是否適合，並嘗試進一步尋找更適合的「量化性指標」。
並列摘要
Steel industry is mainly for the production of iron and steel products, and the main raw material is iron ore, which is mostly imported. Therefore, the industry is subject to the price fluctuation of international iron ore. For domestic steel industry, the crude steel demand for downstream manufacturers exceeds the supply of upstream supplier; however, the production of downstream manufacturers is greater than the market need. This situation indicates that the supply-demand structure for the domestic steel industry in unbalance, resulting in greater market price competition. Therefore, the most important internal management strategy is cost-down for the corporation in steel industry. The quantitative performance measurement indicators can help to improve internal operational performance and efficiency, and frame the performance indicators for the management, administration, and operations. Centered in management, these quantitative performance measurement indicators can be employed as the departmental responsibilities and performance evaluation items to achieve the goals congruence between the company and employees, therefore enhancing the employees' loyalty and the profit of company. In recent years, Key Performance Indicators (hereafter KPI) are adopted by many corporations as the reference of performance evaluation, promoting the motivation for the present study. First, this study analyzes the current situation and the internal and external environmental factors faced by case company. Second, this study explores the applied dimensions of organizational strategies by using the 5P competing models. After the preliminary investigation on the case company's KPI, we further conduct in-depth interviews to understand the implementation status of case company’s KPI in order to assess the effectiveness of KPI on case company’s operating strategy. Finally, we evaluate whether case company's operating performance is enhanced after the induction of KPI and whether these indicators are suitable for the case company. We further attempt to identify more appropriate indicators.