平衡計分卡評量台灣企業經營關鍵績效之研究-以台灣藥妝產業為例

Balanced Scorecard Assessment of Key Performance of Taiwan Enterprises-Evidences from Taiwan's Cosmeceutical Industry

劉正恩(Cheng-En Liu)

指導教授 ： 張瑞娟

嶺東科技大學/管理學院/國際企業系碩士班/碩士(2019年)

摘要

本研究旨在探討(1)、探討台灣藥妝產業經營關鍵績效成功之因素(2)、比較不同區域與規模組織之大小關鍵成功因素之認知差異(3)、運用平衡計分卡有效歸納與分析關鍵成功因素本研究以問卷調查法，採用便利性取樣，本研究於2018年11月中旬開始進行資料蒐集與文獻探討，並於2019年1月完成問卷設計，並於2019年4月結束問卷調查作業。共計發放210份問卷，計回收有效問卷共200份，有效回收率95.2%。將問卷調查所得資料，以SPSS 21.0統計套裝軟體，對本研究各項假設，進行資料分析與處理工作。所採用之統計方法包括敘述統計分析、信效度分析、迴歸分析、單因子變異數分析。本研究結果如下：(一)藥妝產業人員不同背景變項對於藥妝產業績效平衡計分卡構面〈財務構面、顧客構面、內部流程構面、 學習與成長構面〉之評價有顯著性差異。(二)藥妝產業績效之學習成長構面對於內部流程構面有顯著正向影響。(三) 藥妝產業績效之內部流程構面對於顧客構面有顯著正向影響。(四) 藥妝產業績效之顧客構面對於財務構面有顯著正向影響。(五) 藥妝產業績效之財務構面對於學習成長構面有顯著正向影響。(六) 藥妝產業績效之學習成長構面對於顧客構面有顯著正向影響。(七) 藥妝產業績效之內部流程構面對於財務構面有顯著正向影響。

關鍵字

藥妝產業、關鍵成功因素、平衡計分卡

並列摘要

This study was conducted to explore balanced scorecard assessment of key performance of Taiwan enterprises -evidences from Taiwan's cosmeceutical industry. The balanced scorecard (BSC) is a tool to execute and monitor the organizational strategy by using a combination of financial and non financial measures. It is designed to translate vision and strategy into objectives and measures across four balanced perspectives: financial, customers, internal business process and learning and growth. However, due to the limited amount of samples taken, those study results would be biased. Therefore, this study applied quantities research and develops multiple-item measures of multiple-dimensions amounted to 210 questionnaire in 2019, in a total sample of 200 with valid collection rates of 95.2%. The data gathered were thus analyzed using descriptive statistics, Pearson correlation analysis, multiple regression models. The results indicates (1) that There will be a significantly differences across four balanced perspectives: financial, customers, internal business process and learning and growth with demographic variables.(2) The learning and growth profiles of cosmeceutical industry performance have a significant positive impact on internal business process facets. (3) The internal business process facets of cosmeceutical industry performance has a significant positive impact on customer facet. (4) The customer facet of cosmeceutical industry performance has a significant positive impact on financial facet. (5)The financial facet of cosmeceutical industry performance has a significant positive impact on learning and growth profiles.(6) The internal business process of the cosmeceutical industry performance has a significant positive impact on financial facet.(7) The learning and growth of the cosmeceutical industry performance has a significant positive impact on customer facet.

並列關鍵字

Cosmeceutical Industry, Key success factors, Balanced Scorecard

參考文獻

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