金屬屑輸送機業平衡計分卡之探索性設計－以A公司為例

The Design of the Balance Scorecard Applied to the Metal Chip Conveyors Industry－The Case Study for A Company

林美慧(Mei-Hui Lin)

指導教授 ： 葛維鈞

亞洲大學/管理學院/國際企業學系碩士班/碩士(2005年)

摘要

1990年初由Kaplan ＆ Norton提出之平衡計分卡，其闡述企業經營績效評估除了在財務面的衡量重點外，亦須強調顧客面、企業內部流程面及外部學習成長面等非財務指標之結合，乃廣泛為學術界與實務界中大型企業所關注與採用，而相較於國內中小型企業林立，在面臨供需市場的不確定與全球化競爭威脅之下，如何運籌帷幄建立經營成功關鍵因素，以維持永續經營之競爭優勢乃值得深思。

金屬屑輸送機業係以中小企業形態深耕，在市場定位上並不俱備主導地位，而企業個體倘欲成功轉型，則須勇於求新求變以差異化手法與競爭對手形成拉距。本研究係以個案研究方式透過深度訪談與參與觀察，探究個案公司之產業現況及營運動向，並經由SWOT及五力分析擬定其因應策略，為其推擬設計具有整合策略管理功能之平衡計分卡，以協助個案公司經由經營策略聚焦，達到企業永續經營之願景，亦期望提供予其他相關企業作為營運方向之參考。

本研究經由平衡計分卡理論與實務推擬之探究，研究結論如下：
一、平衡計分卡理論架構趨於理想化，於實務上推導存在部份之障礙
二、企業文化與創業家精神之差異，形成四構面權重比例之不同
三、組織變革須上下全員參與及持續不斷改善
四、建構資訊平台強化質性闡述量化實證之重要性
五、產業競爭力與個人核心技能提昇之省思

關鍵字

平衡計分卡 ； 經營策略 ； 經營績效 ； 質性研究

並列摘要

At the beginning of year 1990, Kaplan & Norton submitted a project of Balanced Scorecard, which expatiated to combine expertising business operational performance on the directions of customers, internal running of business and external growth learning excepting financial balanced focus. This theory had been attracted attention as well as applied widely by groves of academy and foreign middle/large scaled enterprises. But referring to domestic enterprises, although there are many companies established in the market, however, whether the executives have considered next direction to face so intensively global competition to keep long term management?

The industry of Metal Chip Conveyors based on running with middle/large scaled companies in Taiwan, but it owns without the position of leading. The enterprises must make every effort to find new and advanced strategy to fight against the competitors. This project is performed with typical case by making deeply interview and cognizance. In order to understand the details of operational strategy for this industry, and further apply SWOT along with 5-forced analysis to confirm its responded strategy, the Balanced Scorecard is adopted to be responsible for combining functions of strategic management. Hope to focus through the operational strategy to assist with the typical case to promote the operational performance for becoming distinguished business. This way will be provided to other related enterprises for making reference.

Please find the demonstration created from the theory of Balanced Scorecard as follows.
1.It’s an ideal structure for Balanced Scorecard, and can’t match completely with practical application.
2.The discrepancy of business culture against founder spirit had formed disproportion on the face of square structure.
3.Revolution of organization must be cooperated by all of the staff, and keep improving continuously.
4.Build the information platform, and enforce the qualitative research.
5.Thinking of industrial competition and promotion of personal core skill.

並列關鍵字

Balanced Scorecard ； Operational Strategy ； Operational Performance ； Qualitative Research

參考文獻

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