平衡計分卡制度建構之探討－以計畫性生產工廠為例

本研究嘗試為一軍事武器生產工廠建構一平衡計分卡制度，其可能面臨的問題及解決的策略亦一併探討。研究結果發現：（1）建構個案公司之平衡計分卡制度，應著重之績效動因包括顧客構面之改善不良品及提高顧客服務等；財務構面之作業收入成長及強化作業流程效率等；創新與學習構面之重視創新及研發成果與效率等；與政策構面之重視任務之達成及符合上級改進之要求等。（2）由於全部人員均認為這四大構面指標仍有改進空間，因此個案公司應實際運用此管理機制，以改善「理想狀況」與「執行現況」之差異。（3）有關指標之理想與現況之差異及其與員工特質之關聯性分析，發現學歷為主要之影響因素。高學歷員工對各項指標不僅有較高之期許，且對於執行現況也有較高的滿意度。因此，個案工廠應將一般學歷員工列為管理重點對象，使其向高學歷員工看齊，此將有助於整體策略及目標之提昇與達成。（4）個案公司應從指標之「理想狀況」與「執行現況」落差大，且其執行困難度也大的指標著手，對症下藥，以收制度推行立竿見影之效果。本研究結果除可供個案工廠參考外，並可供其他非營利生產工廠發展聯結策略與績效評估之整合性管理機制之參考。

關鍵字

軍事工廠；平衡計分卡；策略性管理架構

並列摘要

This research conducts a case study in order to construct a balanced scorecard system (BSC) for a planned military factory. The problems the factory may face and the solution strategies it may adopt are also investigated. The findings show that: (1) it should put emphasis on diminishing defects and raising service quality in the customer perspective, increasing revenue and process efficiency in the financial perspective, enhancing creativity and research ability in the innovation and learning perspective, and accomplishing the mission given by the senior in the policies compliance perspective; (2) all employees feel that the ideal level of the proposed BSC indicators goes beyond the current level (i.e., there exists a gap), indicating that there is an opportunity to improve the current operation using the BSC mechanism; (3) the educational difference is the major factor that contributes to the gap described above. Employees with higher educational levels seem to be with higher perception both in ideal and current levels of the proposed BSC indicators. The factory should form a policy to train and promote the employees of lower educational levels; and (4) in order to deal with the real problems, the factory should put more efforts on those indicators with big gaps and big implement difficulties. The findings are feasible for the case factory to carry the BSC into effect. They are also worthwhile for other nonprofit agencies to refer to.