平衡計分卡於企業策略目標之應用研究 －以××事業股份有限公司個案為例

Application of Balanced Scorecard in Business’ Strategy Analysis – A Case Study of Food Industry.

方志揚(Jing-Yang Fang)

指導教授 ： 劉育釧

台南應用科技大學/管理學院/商學與管理研究所/碩士(2011年)

摘要

摘要
企業面對經營環境的瞬息萬變與激烈競爭，在高科技業興起，大量吸引包含人力、資金及政府政策等社會資源；傳統產業日漸式微之際，業者面臨企業願景規劃、經營策略制定、尋找與強化競爭優勢等問題。如何藉由全面性經營績效衡量指標之建立，達到管理上見樹又見林、橫向及縱向結合，為建立企業經營所關注，及提昇企業競爭力的重要ㄧ環。
一般企業現行績效衡量指標，重點大多為財務性指標的評估，其績效目標項目訂定與現實多變環境有其落差存在。本研究應用平衡計分卡(Balanced Scorecard)，針對個案公司進行策略目標分析。藉由競爭力分析、SWOT分析等工具，分析個案公司現行體制之優勢與面對之問題，並利用平衡計分卡四大構面，規劃公司未來的營運策略與方針及相關的績效指標，並針對個案公司之關鍵程序：新產品開發程序及銷售績效管理程序，進行流程改造分析。期許經由系統化模式，建構公司之策略目標及作業流程持續改善，以提升其競爭力。

關鍵字

平衡計分卡

並列摘要

Abstract
Under the circumstance of instant change, intense competition and high technology increasingly emerging in business environment, enterprises are attracting large amounts of social resources including human, capital and governmental policies. On the occasion of gradual fading of traditional industries, entrepreneurs are facing problems of planning prospects for enterprises, formulating business strategies and finding and enhancing competitive advantages, etc. Therefore, how to achieve the purpose of viewing both specific and general and making both horizontal and vertical integration in terms of management is a very important step in setting up focus for enterprises and improving their competitiveness.
Most performance measuring indicators currently adopted by common enterprises only focus on evaluation of financial indicators, of which the establishment of performance target is inconsistent with current changeful environment. This study applies the Balanced Scorecard to discuss enterprises’ strategic objectives, adopts tools such as competition analysis, SWOT analysis, etc. to analyze advantages of current system employed by enterprises and problems they are facing and uses the four perspectives of Balanced Scorecard to plan future operation strategies and guidelines and relevant performance indicators. In addition, the study also does research on procedure transformation targeting key procedures of enterprises taken as cases — new product development procedure and sales performance management procedure. The study hopes to establish strategic objectives for enterprises and constantly improve operation procedure by adopting systematic models to enhance enterprises’ competitiveness.

並列關鍵字

BSC

參考文獻

參考文獻

中文部分

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