平衡計分卡觀點建構供應商績效評量－以外商公司為例

Constructing Supplier Performance Measurement Based on the Balanced Scorecard Perspective- A Case of a Foreign Corporation

吳宇文(Yu-Wen Wu) ； 陳澤生(Tse-Sheng Chen)

《管理資訊計算》 4卷特刊1 (2015/08) Pp. 297-307

https://doi.org/10.6285/MIC.4(S1).28

摘要

新興國家的崛起加上全球市場的開放，企業之間的較勁亦由過去的價格競爭，在近年來轉變成為產品品質、顧客服務、創新技術以及總成本等多方面考量，因此，組織的供應管理能力與策略顯得格外重要。而供應商的能力與績效表現則是供應管理策略的主要依據則。在傳統製造產業裡，過去總是以較簡易的不良率以及產品交期等量化指標做為供應商的績效評估，而這些評量的結果僅能顯示組織在客戶構面的需求而非全面性的審視供應商的能力。本研究將運用過去已經被執行多年的平衡計分卡觀點，以四大構面連結組織的願景及目標，並藉由企業自身的分析以及標竿學習，建立最適合組織的供應商績效評量指標以及制度，以改善供應管理上的缺失並提高效益。

關鍵字

供應管理 ； 績效評估 ； 平衡計分卡

並列摘要

There are many companies branched out into overseas markets in order to gain more profit due to the rise of emerging countries and the globally open market. In recent years, the competition from market is gradually changed to the product quality, customer service, technical innovation as well as the total cost consideration against the piece price in the past. Therefore, the supply management ability and strategy formulation are important when organization faces the global economic trends and changes in the market. Thus, how to bring benefit and competitiveness to an organization via an efficiently strategy and sourcing plan is one of the important topics to a company. In addition, the suppliers’ capability and performance are the keys of supply management policy and strategy formulation. In the manufacturing industries usually use simple quantity indicators such as defect rate and delivery compliance for suppliers’ performance appraisal. But the measurements can only present the results of needs of customer perspective not for an overall point of view. Thus, to construct a new supplier performance measurement is based on the Balanced Scorecard perspective with connecting the organization’s mission and objective and improvement for the drawback of supply management via self-analysis and benchmark on the Case Corporation is proposed in this study. As the finding, the new established supplier performance measurement indicators and system would bring the benefits to the organization. In conclusion, the result of study will provide the Case Corporation a reference on following improvement activities of assessment.

並列關鍵字

Supply Management ； Performance Appraisal ； Balanced Scorecard

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