探討專案管理方法論於平衡計分卡導入之實務應用

Exploring Project Management Methodology as a Practical Solution for Balanced Scorecard Process

劉倍君(Pei-Chun Liu)

指導教授 ： 蘇俊憲

長榮大學/管理學院/企業管理研究所/碩士(2009年)

摘要

大多數公司認為有必要使用平衡記分卡，以評估和衡量企業如何達成組織的目標。經由使用專案管理方法論在平衡計分卡的導入上，則專案經理能夠理解當前專案問題的範圍並予以改善，這將加強他們採取正確的行動以確保BSC成功的導入(Muller, 2007)。研究目的主要是探討所有先前平衡計分卡導入的相關問題和成功因素能夠經由專案管理方法論來得到解決。期望這種整合將有助於使平衡計分卡策略實施工具更可行(Othman, 2006)。研究方法使用文獻回顧的方式，藉由蒐集一些資料來履行平衡計分卡實施於專案管理方法論是確實地論述與連續地審查。研究明確指出，專案管理正面影響平衡計分卡在時間、成本與品質或其中一些管理議題上。另外也發現，大多企業導入平衡計分卡時，在採購領域之部份子流程是常被疏忽的。然而，如果企業在未來全面考量專案管理架構則平衡計分卡的導入才能有效的達到組織的策略目標。總結而言，專案管理方法論應用於平衡計分卡的實施跨越九個知識領域已超越傳統的作法。本研究也論證專案管理方法論被充份活用，提供了平衡計分卡導入的一種切實可行的解決方案。

關鍵字：專案管理、平衡計分卡

關鍵字

專案管理, 平衡計分卡

並列摘要

Most companies recognize the need to use the balance scorecard (BSC) in order to assess and measure how corporate efforts contribute to overall organizational objectives. By using the project management (PM) methodology in BSC implementation, project managers can understand problem areas as well as improving current projects, which would enhance their abilities to take corrective actions that ensure and maximize successful outcomes from implemention (Muller, 2007). The main purpose of study is to explore all those preceding problems, and success factors of BSC implemented could be solved by PM methodology. It is expected that this integration will help make the BSC a more viable strategy implementation tool (Othman, 2006). The method of literature review is used in this study. By collecting those literatures about executing BSC implementation with respect to the PM methodology is fairly treated and reviewed sequentially. This study results showed that PM has positive impacts on some issues of the BSC, with relation to management of time, cost, quality, or some of them. Nevertheless, some sub-processes in the fields of procurement are sometimes ignored when firm implemented BSC. Therefore, BSC implementation would be effective achieve organization’s strategy objectives if firms consider the whole PM framework in the future. To conclude, the PM methodology spanning all nine knowledge through BSC implementation are beyond tradition. This study also demonstrates the PM methodology would be full of flexibility to provide a practical solution for BSC implementation.

Keyword: Project Management, Balanced Scorecard

並列關鍵字

Project Management, Balanced Scorecard

參考文獻

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