平衡計分卡應用於績效管理之研究--以M銀行採購部門為例

Research on the Performance Management Using Balanced Scorecard--Purchase the Department as the Example with M Bank

陳文欽(Wen-Chin Chen)

指導教授 ： 李弘暉教授

元智大學/管理學院/管理研究所/碩士(2008年)

摘要

在市場競爭激烈環境中，企業常常藉由策略制度及績效衡量工具來轉化為各部門的具體行動方針，目的在使策略易於付諸執行，並有效促進企業策略及願景的實現。
本研究以平衡計分卡績效評估架構為基礎，藉由相關文獻探討、個案公司資料之蒐集及實際參與作業之訪談、觀察，深入探討採行平衡計分卡觀念所建構的績效管理制度，並以銀行業採購部門為研究對象，透過平衡計分卡的實施與公司策略目標作聯結，轉化成為可以衡量的績效指標，期以瞭解實施績效管理制度的成效及所產生的問題，提出改善建議。
從個案研究結果顯示，（1）個案公司採購部門透過BSC的執行後，不再只單看財務構面之成本降低為唯一績效，也結合顧客構面、內部流程構面、學習與成長構面等分類績效指標，再加上與獎酬制度相結合，得以發揮激勵效果，促使全員努力達成目標，提升經營績效。（2）採購部門實施BSC所需具備之關鍵成功要素，在實務與理論上相似，企業更需要真正去落實「執行力」，才能提升企業的競爭力。（3）應用BSC於績效管理系統之聯結，其四大構面績效衡量指標與策略能環環相扣，有助於策略目標的達成，確實適用於個案公司採購部門，此管理模式可提供企業進行相關活動之參考。

關鍵字

績效管理 ； 平衡計分卡 ； 採購管理

並列摘要

In the fierce environment of market competition, enterprises often weigh tools to turn into concrete action policies of every department with tactics system and performance, purpose to make tactics to be easy to is it carry out to put into, promote enterprise tactics and wish the realization of the scene effectively.
This research assesses structure probing into relevant documents, collection and interview, observation participating in the homework actually of company's materials of the case as the foundation with the card performance of balanced score, probe into and adopt the performance management system constructed that the balanced score card idea of the conduct builds thoroughly, regard purchasing the department in the banking as research object, through balance implementation and Company tactics goal, score of card make and bind, transform and become the performance indicator that can be weighed, one, in order to understand that the effect of the management system of the performance and questions produced are implemented, offer the suggestion of improving.
Show from the result of study of the case, ( 1) Case Company purchase department after execution of BSC, watch financial affairs cost to construct surface reduce to the only performance only only no longer, combine customer construct surface, inside procedure construct surface, study and is it construct surface categorised performance indicator to grow up too, in addition, combine with reward system of the award, can produce movtivation, impel and make great efforts to reach the goal wholly, improve the performance of managing.
( 2) Purchase the department and implement the successful key element of the key that BSC needs to possess, and similar in theory in the practice, enterprises need really implementing even more ' carry out strength ', could improve the competitiveness of enterprises. ( 3) Use BSC on connection, performance of administrative system, its construct surface performance weigh indicator and tactics can be all linked with one another while being four major, contribute to the reaching of tactics goal, is really suitable for case company's purchasing the department, this management style can offer the reference that enterprises carry on relevant activities.

並列關鍵字

The performance managing ； balance the score card ； purchase managing in performance

參考文獻

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