根據公元2001年日本印刷電路板協會統計,台灣之印刷電路板年產量居全球第三位,但隨著大陸同業的興起,又面臨了加入WTO後全球化的威脅,成本控制成了企業生存的關鍵。 大部份企業主的思考模式皆認為降低成本即能確保企業獲利的增加,因此從績效控管的角度來改善企業體質。傳統的績效管理制度的設計主要是以財務的角度來做考量,但這並沒有辦法發揮真正的評估作用並為企業未來提供導航作用。完整的績效管理方法是擬定正確的企業經營策略並配合建立良好的績效評估制度,使員工能對企業經營的理念、目標、價值與前景達成真正的認同與共識,唯有全員參與方能達成企業推行績效管理的目的。 「平衡計分卡」改善了傳統績效管理制度設計的缺點,它的目標(Objectives)和指標(Measures)是從組織的願景和策略衍生出來的,它從四個基本構面來考核企業績效,包括財務面、顧客面、內部流程面以及學習成長面,這四個構面間互相依賴、互相支持而且維持互相平衡的關係。「平衡計分卡」的實施是希望能凝聚組織中的共識,並將之轉換為績效衡量的指標。 本研究主要是評估個案公司暨有之電子化績效評估系統,經由模擬之電子化之平衡計分卡資訊系統導入模式及過程,探討印刷電路板廠之營運績效分析模式,以期引發新的管理思維,並期望藉由運用平衡分卡導入方法,建立公平且公正的績效衡量制度,協助企業整合內部資源以解決目前經營管理上的問題及困境。
The PCB productivity in Taiwan is ranked Top three in global PCB market, according to Japan PCB organization’s 2001 announcement. Due to the booming of PCB industry in China and the globalized threat of the coming WTO membership, cost control is a fatal issue for the final survival. The cost reduction is an original concept for enterprise’s profitable increasing from the mind set of company’s owner. And the performance measures for improvement is focused on financial issue. The traditional designation for performance measurement is from the financial point of view. But there is a bias and can not provide the guiding direction and actual evaluation for enterprise’s future. A fully scaleable performance management system have to define the right business strategy and implement a set of excellent performance measurements. The best strategy is to let employee get the recognition and communication for business concept, target, values and vision. The target of performance management is achievable when all enterprise’s membership is got involved. The defect of traditional performance management system is improved by Balance Scorecard. Objectives and Measures of the Balanced Scorecard are driven from organization’s vision and strategy. There are four dimensions to assess the enterprise’s performance : finance, customer, process and learning which are dependable, supportable and balanced for each. The purpose of Balance Scorecard’s implementation is to condense or focus the recognition/communication of enterprise organization then change to the measures of the performance indicator. The purpose of this research is to evaluate the dedicated company’s existing performance evaluation system which is programmable by software and following the Balance Scorecard information system’s implementation and processing by simulation. In order to find out the best business performance analysis model for PCB industry and to propose the new management idea, the BSC implementation would build up a fair and equal performance measures system, then solve the business management problem and worse condition by the internal resources integration.