近年來由於全球性經濟不景氣和亞洲金融風暴，企業的經營日益艱困，同時面對市場需求的不確定性、技術的快速改變，產品生命週期的縮短，同時產品的市場範圍也逐漸由區域性轉變成世界性的市場，因此要如何在這變動的市場中，快速推出具有成本競爭力與優良品質的新產品以符合顧客的需求，並提高企業的績效水準，便是企業所必須面對的問題。
此外由於管理工具不斷推陳出新，期望能為企業的經營管理帶來新的契機，然而在企業內部組織往往各自為政，即使是再好的管理工具，亦不能幫助企業組織有效達成組織目標及執行組織策略。依據限制理論的觀點，局部的最佳化並不代表整體的最佳化，而企業內各組織部門所做的一切，應是能驅使企業整體朝向組織目標邁進的，話雖如此，但是限制理論在實際應用、實行時，仍是偏向局部的問題探討，缺乏整體性的思考，使得企業決策者在進行流程改善時不知從何著手，而導致該改善專案的失敗。因此要如何經由策略面，由上而下展開，找出企業的核心流程，並針對「瓶頸」進行改善，以提升組織整體績效，便是本研究所探討的議題。
本研究試圖以策略地圖將企業策略目標之因果關係予以連結至日常營運的流程中，並且找出企業核心流程為何。之後透過平衡計分卡評估模式找出此核心流程中的不佳績效指標，最後藉由限制理論之思維過程進行流程的改善。
為了驗證方法的實用性，透過國內某政府機關，應用本研究所發展出來的模式，來修正該公司的相關策略流程並據此予以改善，使其整體效益發揮至最大並且增加其競爭力，同時期許能強化在學術上和實務上的貢獻。

Because of the depression in global economy and the Asian financial storm, it has become more difficult to manage an enterprise. At the same time, an enterprise needs to face the uncertainty of market demand, fast technology innovation, the shortening of product lift cycle, and the shifting of the product market from regional to global. In order to meet customer demands, an enterprise needs to put out new products with competitiveness in cost and quality, which can only be achieved through the improvement of the performance of an enterprise. This is a common problem faced by most enterprises today.
In addition, new management tools have been introduced constantly, hoping to find new opportunities for business management, however, business units within an organization still used to do things independently, so even an excellent management tool still cannot help a business to achieve its goals and execute its strategy. According to the view of the Theory of Constraints (TOC), local optimization dose not represent global optimization, and everything that an organization does should drive the enterprises toward the goal. But, in practice, TOC still tends to deal with partial problems instead of global problems. So a decision maker still does not know where to improve business processes, and results in the failure of the business process improvement projects. Therefore it’s important to know how to find out the key business process and then increase the business performance through improving the bottleneck of the business flow. The above problem is the focus of this research.
This research attempts to link cause-effect factors of strategy target to business procedure with the strategy map, and then find out the core processes. Next, the balance scorecard is used to find out the indices of poor performance. Finally, the TOC method is applied to improve the key business processes to increase the performance of the system.

摘要 i
Abstract ii
誌謝 iii
目錄 iv
圖目錄 vi
表目錄 viii
第一章 緒論 1
1.1 研究背景 1
1.2 研究目的 2
1.3 研究範圍與限制 3
1.4 論文架構 3
第二章 文獻回顧 5
2.1 企業流程 5
2.1.1企業流程之定義 5
2.1.2核心流程 7
2.1.3績效評估指標的建立準則 8
2.2 平衡計分卡與策略地圖 9
2.2.1平衡計分卡 10
2.2.2策略地圖 12
2.2.3相關文獻整理 15
2.3 限制理論 18
2.3.1限制理論簡介及相關研究 18
2.3.2限制理論之思維過程 21
2.4 本章小結 23
第三章 研究方法 25
3.1 以策略地圖方法展開策略流程 27
3.1.1使命陳述 28
3.1.2 SWOT分析 28
3.1.3 策略地圖之策略目標展開 29
3.1.4 策略地圖之四構面流程展開 34
3.2平衡計分卡之關鍵績效評估模式 35
3.2.1 流程分析 35
3.2.2 擬定關鍵績效指標 37
3.2.3 績效評估 40
3.3 限制理論之思維過程 41
3.3.1架構現況圖 41
3.3.2架構核心衝突 42
3.3.3架構未來圖 42
3.3.4架構必要條件圖 43
3.3.5架構轉換圖 45
3.4本章小結 45
第四章 案例探討 46
4.1 案例背景簡介 46
4.2 以策略地圖方法展開策略流程 48
4.2.1 使命陳述 48
4.2.2 SWOT分析 49
4.2.3 策略地圖之策略目標展開 51
4.2.4 策略地圖四構面之流程展開 55
4.3 平衡計分卡之關鍵績效評估模式 58
4.3.1 決定核心流程 58
4.3.2 擬定關鍵績效指標 61
4.3.3 績效評估 61
4.4 限制理論之思維過程 62
4.4.1 架構核心衝突 64
4.4.2 架構現況圖 67
4.4.3 架構衝突圖 69
4.4.4 未來圖之形成 69
4.4.5 架構必要條件圖 73
4.4.6 架構轉換圖 75
4.5 本章小結 77
第五章 結論與建議 78
5.1結論 79
5.2未來研究方向 80
參考文獻 81

1.Aaker, D. A., (1984), Strategy Market Management, New York: John Wiley & Sons.
2.Ccosby, P. B., (1979), Quality is Free, McGraw-Hill, New York.
3.Chakravorty, S.S., (1996), “Robert Bowden Inc: a Case Study of Cellular Manufacturing and Drum-Buffer-Rope Implementation”, Production and Inventory Management Journal, Vol. 37, No. 3, pp. 15.
4.Chaudhari, C.V. and S. K. Mukhopadhyay, (2003), “Application of Theory of Constraints in an Integrated Poultry Industry”, International Journal of Production Research, Vol. 41, No. 4, pp. 799-817.
5.David, Norton, (2002), “Whiteboard: Strategy Maps”, CIO Insight, pp. 17.
6.Dettmer, H. W., (1997), Goldratt’s Theory of Constraints – A System Approach to Continues Improvement, ASQC Quality Press.
7.Devenport, T.H., (1993), Process Innovation: Reengineering Work Through Information Technology, Harvard Business School Press.
8.Duclos, L.K. and M.S. Spencer, (1995), “The Impact of a Constraint Buffer in a Flow Shop”, International Journal of Production Economic, Vol. 42, No. 2,
pp. 175-185.
9.Flynn, G., (1997), “How the Bank of Montreal Keeps Score on Sucess”, Workforce, Decemember, p. 36.
10.Goldratt, E.M. and J. Cox, (1984), The Goal, New York: North River Press, Inc.
11.Goldratt, E.M., (1994), It’s Not Luck, New York: North River Press, Inc.
12.Goldratt, E.M., (1997), Critical Chain, New York: North River Press, Inc.
13.Goldratt, R. and N. Weiss, (2005), “Significant Enhancement of Academic Achievement through Application of the Theory of Constraints (TOC)”, Human System Management, Vol. 24, pp. 13-19.
14.Hammer M. and J. Champy, (1993), Reengineering the Corporation: A Manifesto for Business Revolution, Harper Collins Publishers, New York.
15.Hill, C.W.L. and G.R. Jones, (2001), Strategy Management Theory — An Integrated Approach, Houghton Mifflin Company.
16.Kaplan, R.S. and D.P. Norton, (1992), “The Balanced Scorecard-Measures That Drive Performance”, Harvard Business Review, pp. 71-79.
17.Kaplan, R.S. and D.P. Norton, (1996), “Using the Scorecard as a Strategic Management System”, Harvard Business Review, Jan/Feb, pp. 76.
18.Kaplan, R.S. and D.P. Norton, (1996), The Balanced Scorecard, Harvard Business School Press, Boston.
19.Kaplan, R.S. and D.P. Norton, (2000), “Having Trouble with Your Strategy? Then Map it”, Harvard Business Review, pp. 167-176.
20.Kaplan, R.S. and D.P. Norton, (2004), Strategy Maps: Converting Intangible Assets Into Tangible Outcomes, Harvard Business School Press, Boston.
21.Klein, D.J. and M. Debruine, (1994), “A Thinking Process for Establishing Management Policies”, Review of Business, Vol. 16, No. 3, pp. 31-37.
22.Leach, L.P., (1999), “Critical Chain Project Management Improves Project Performance”, Project Management Journal, pp. 39-51.
23.Mark, L.F., (2003), “Performance Measures that Drive the First Tenet of Business Strategy”, Strategic Fianace, pp. 8.
24.Mayer, R.J., M.K. Painter and P.S. DeWitte, (1992), IDEF Family of Methods for Concurrent Engineering and Business Re-engineering Application, Dorset House Publishing.
25.Neely, A. and M. Bourne, (2000), “Why Measurement Initiatives Fail”, Measuring Business Excellence, pp. 3-7.
26.Neuman, R.P., P.S. Pande and R.R. Cavanagh, (2000), The Six Sigma Way: How GE, Motorola, and Other Top Companies are Honing Their Performance, McGraw-Hill, New York.
27.Peach, B., (1996), “The Use of the Theory of Constraints Thinking Processes at Courtaulds Coatings NZ. Technology for Manufacturing Integrating Manufacturing Research With Industry’s Needs”, Preoceedings of the technology for manufacturing, Vol. 2, pp. 383-396
28.Porter, M.E., (1985), Competitive Advantage: Creating and Sustaining Superior Performance, Free Press.
29.Rahman, S., (1998), “Theory of Constraints: A Review of the Philosophy and its Applications”, International Journal of Operations & Production Management, Vol. 18, No. 4, pp. 336-355.
30.Roadman, H.C., J.M. Benge, L.P. McGinnis, T.P.D. Yurkosky, V. Adams,
G.C. Cockerham and S.H. Flowers, (1995), “Theory of Constraints and The United States Air Force Medical Service”, APICS Constraints Management Symposium and Technical Exhibit: Proceedings Phoenix, AZ. pp. 107-115.
31.Schnitt, D.L., (1993), “Reengineering the Organization Using Information Technology”, Journal of System Management. Vol. 44, No. 1, pp. 14-42.
32.Scoggin, J.M., R.J. Segelhorst and R.A. Reid, (2003), “Applying the TOC Thinking Process in Manufacturing: A Case Study”, International Journal of Production Research, Vol. 41, No. 4, pp. 767-797.
33.Smith, M. and P. Pretorius, (2003), “Application of the TOC Thinking Process to Challenging Assumption of Profit and Cost Centre Performance Measurement”, International Journal of Production Research, Vol. 41, No. 4, pp. 819-828.
34.Stein, R.E., (1997), The Theory of Constraints: Applications in Quality and Manufacturing, 2nd, Marcel Dekker, New York.
35.Tenhunen, J., J. Ukko, T. Markus and H. Rantanen, (2003), “Applying Balanced Scorecard Principles on the SAKE-system: Case Telekolmio Oy”, Proceedings of The 3rd International Workshop on Performance Management, pp. 423-434.
36.Shoemaker, T.E. and R.A. Reid, (2005), “Applying the TOC Thinking Process: A Case Study in the Government Sector”, Human System Management, Vol 24, pp. 21-37.
37.Weihrich, H., (1982), “The TOWS Matrix - A Tools for Situational Analysis”, Long Range Planning, Vol.15, No.2, pp.54-66.
38.王晃三及顏貽楨，「限制理論的問題管理模式」，中華民國品質學會第38屆年會暨第8屆全國品質管理研討會，頁1061-1068。
39.文茂平，「半導體資訊委外決策模式—台灣晶圓代工廠之個案研究」，交通大學，管理科學學程，碩士論文，民國90年。
40.李書行，「過程結果並重，個人群體兼顧—務實創新的策略性績效評估」，會計學月刊，第113期，頁15-23，民國84年。
41.李慶恩及楊註成，「應用限制理論探討行政機關文書管理系統之實施」，交大管理學報，第17卷，第1期，頁21-51，民國86年。
42.林子郁，「建構工程進度與成本管理之整合性方法—以無塵室建廠為例」，清華大學，工業工程與工程管理系，碩士論文，民國90年。
43.林啟偉，「服務系統整合發展方法—以醫院為例」，清華大學，工業工程與工程管理系，碩士論文，民國92年。
44.吳素環，「收入極大化管理—健全系統整合流程持續改善始見績效」，會計學研究月刊，215期，頁38-42，民國92年。
45.周齊武、杜榮瑞及顏信輝，「我國會計系教學績效探討」，會計研究月刊，第170期，頁113-122，民國89年。
46.周齊武、吳安妮及施能錠，「探索平衡計分卡可能遭遇之問題」，會計研究月刊，第183期，頁63-74，民國90年
47.柯承恩及羅澤裕，「跨世紀管理控制新方法—平衡計分卡規劃與設計之本土經驗」，會計研究月刊，10月號，第155期，頁28-38，民國87年。
48.張家寶，「限制理論問題解決模式之建構」，中原大學，工業工程學系，碩士論文，民國93年。
49.張妤慧，「整合六標準差之通用問題管理歷程之研究」，中原大學，工業工程學系，碩士論文，民國91年。
50.黃信儒，「運用限制理論建構以顧客期望為基礎之經營策略－以台灣線上音樂市場為例」，台北科技大學，工業工程與管理研究所，碩士論文，民國92年。
51.楊長林，「新產品開發：設計與定位、流程、績效評估之整合性管理研究」，臺灣科技大學，工業管理系，博士論文，民國91年。
52.蔡志弘、劉自強及林裕凌，「以限制理論為基礎之專案排程及執行控制研究」，機械工業雜誌，11月號，頁203-216，民國八十八年。
53.蔡佩娟，「平衡計分卡之量度發展與應用」，台北大學，企業管理系，碩士論文，民國90年。
54.賴建成，「企業敏捷度績效評估方法」，清華大學，工業工程與工程管理系，碩士論文，民國93年。
55.龐豫銅，「國軍生產製造中心整合性策略模型構建之研究」，台灣科技大學，管理研究所，碩士論文，民國93年。