策略規劃及績效衡量架構之研究-以A公司導入平衡計分卡為例

企業活動愈來愈全球化，面對國際級的競爭對手也愈來愈多，但組織要如何應變?如何提升競爭力?才能在多變的市場中保持優勢，超越競爭對手，是現今經營管理所面臨的問題。近年，很多大型企業以「平衡計分卡」做為組織策略的績效衡量工具，吳安妮(2003)提到平衡計分卡內容分為4大系統：策略系統、衡量系統、執行系統、溝通系統。其中前三項都有非常明確的說明，而溝通系統的運作說明是有待補足的。因此，本研究探討企業如何將溝通系統的運作納入策略規劃導入平衡計分卡的管理系統中，並以A公司為個案評估其溝通系統的運作。具體研究目的有三項：(1)探討策略結合平衡計分卡之四大子系統中的7大要素中，溝通系統應包含哪些要素? (2)溝通系統的各要素中，應如何選擇最適合的模式或運作方式? (3)評估個案公司策略規劃過程中溝通系統的運作狀況。本研究在完整的平衡計分卡系統下，透過溝通系統整合四大系統設計形成更完整的策略規劃體系，由該體系得知，策略規劃的策略形成系統、策略系統、衡量系統及執行系統及其相對應的九個步驟，其溝通系統中的整合機制、傳播模式及思考模式均有不同的訴求重點，本研究依據這個結論評估個案公司，發現個案公司在策略形成及策略性議題階段，其溝通系統中的整合機制、傳播模式及思考模式均能符合策略規劃體系的原則，而策略目標之擬定、策略目標之衡量指標擬定、策略性獎酬與策略性預算階段，其整合機制及思考模式均能符合策略規劃體系的原則。本研究並針對個案公司策略規劃體系之溝通系統提出有效之建議。關鍵字：策略管理、平衡計分卡、溝通系統

關鍵字

策略管理；平衡計分卡；溝通系統

並列摘要

Corporates are becoming more and more global, and there are more and more international competitors. But how can organizations adapt? How to improve their competitiveness? To maintain an advantage in a volatile market and surpass competitors, it is the problem of today's business. In recent years, many large enterprises have used the "balanced scorecard(BSC)" as a performance measurement tool for organizational strategy. Wu (2003) mentioned that the BSC content is divided into four major systems: strategy system, measurement system, execution system, communication system. The first three items are very clear described, and the operating processes of the communication system need to be complemented. Therefore, this study explores how the communication system operates when companies introduce strategic planning into the management system of the BSC. And adopts company A as a single case to evaluate the adequacy of communication system operation. There are three specific research purposes: (1) What are the elements of the communication system among the seven major elements of the four subsystems of the strategy and the BSC? (2) How should the most suitable mode be selected among the various elements of the communication system? (3) Evaluate the operation status of the communication system during the company A’s strategic planning process. Under the complete BSC system, this study integrates the detail contents of communication system into the four system designs to form a more complete strategic planning system. Based on the complete system, the strategic planning processes include four systems, namely the strategy formulation system, the strategy system, the measurement system and the execution system, and their corresponding nine steps. For every step, the integration mechanism, communication mode and thinking mode in the communication system have different appeals. Based on this conclusion, this study evaluates the case company and finds that the case company's integration mechanism, communication mode and thinking mode in the communication system can meet the principles of the strategic planning system in the steps of strategy formation and strategic issues. The steps of the strategic objectives, the metrics for the strategic objectives, strategic rewards and strategic budgeting, both the integration mechanism and thinking mode can meet the principles of the strategic planning system. This study also provides effective recommendations for the communication system of the case company's strategic planning department. Keywords: strategy management, balanced scorecard, communication system