以平衡計分卡觀點建構績效管理系統之實証研究－以台灣資訊電子業之個案公司為例

Constructing a Performance Management System Based on the Balanced Scorecard Framework: An Empirical Case Study of the Electronics Industry in Taiwan

韓文仁(Wen-Jen Han) ； 莊立民(Li-Ming Chuang) ； 廖曜生(Yao-Sheng Liao)

《立德學報》 1卷2期 (2004/06) Pp. 9-30

摘要

本研究以平衡計分卡績效評估架構為基礎，藉由文獻回顧、個案訪談及問卷調查法之方式，探討如何藉由平衡計分卡之建立來有效落實企業策略，從願景與策略的釐清確認，到平衡計分卡的規劃設計，並歸納各產業之部門績效衡量指標及策略，匯整出一完整的績效衡量系統；本研究之重要結論如下：一、平衡計分卡能使公司短、中、長期之策略方向更為明確；二、透過策略之宣傳與回饋，使平衡計分卡成為策略管理之工具，而非只是績效評核，冀能提升組織整體績效；三、透過個案訪談證實平衡計分卡確實能使企業策略環環相扣；四、就實務界而言，越來越多的企業注意到企業內部流程管理組織之學習與成長日益重要之所趨，轉而發展此二構面而非僅限於財務構面之衡量；五、對於Z理論所提出之流程仍有多數受訪者贊同此理論，顯示企業開始注意影響經營績效之優劣原因是與員工及企業流程息息相關。

關鍵字

平衡計分卡 ； 績效管理系統 ； 非財務性指標 ； 深度訪談

並列摘要

Using the balanced scorecard performance management system as a framework, this study attempted to explore the effectiveness of the implementation of corporate strategy. The methods used in this study included a literature review, a case study, and a questionnaire survey. The issues targeted included clarifying company vision and strategies, designing a balanced scorecard, consolidating industries' performance indices, and the compilation of performance evaluation systems. The research results showed several outcomes: 1. Using balanced scorecard helps to crystallize a firm's short-term, mid-term and long-term strategies. 2. Balanced scorecard can act as a powerful tool for strategic management, rather than serving only as a tool for performance appraisal; 3. Balanced scorecard can be used to facilitate the coordination of a firm's strategies; 4. An increasing number of companies are aware of the importance of internal management processes, and organizational learning. They are beginning to develop this two-dimensional approach instead of merely considering financially-orientated performance; 5. Most respondents agree with the principles of Z-theory indicating that corporations are paying more attention to the relationship between business performance and the influence of employees and management systems.

並列關鍵字

balanced scorecard ； performance management systems ； non-financial index ； in-depth interview