事業群導入平衡計分卡之研究

Build the Strategy and Operation Practice in Business Unit by Using Balanced Score Card (BSC)

王寶田

指導教授 ： 林博文

國立清華大學/科技管理學院/高階主管經營管理碩士在職專班/碩士(2013年)

摘要

自2008年的不景氣起至今，半導體產業起了非常大的變化，產業幾乎只剩下代工龍頭的台積電、CPＵ的英特爾和記憶體的三星電子，還可以持續往前走。設備商則面臨更嚴峻考驗，該如何在這一波生存下來，美商應材併購了瓦里安，科林研發合併諾發，艾司摩爾購併美商Cymer，Ｋ公司則持續加强其核心能力，並强化其營運方式，貫徹平衡計分卡的實施，以求將公司昇華成為Ａ＋的公司。
根據Kaplan多年研究的心得，平衡計分卡不只是一個戰術性或營運性的衡量系統，創新的企業視計分卡為戰略性的管理體系，用以規劃企業的長程策略，利用其衡量焦點來規劃重大的管理流程：澄清並詮釋願景與策略、溝通並連結策略目標和量度、規劃與設定指標並校準策略行動方案及加强策略的回饋與學習。然執行時若没有好的執行方法，將會發現實施平衡計分卡的多種障礙，如溝通與共識上的障礙、組織與管理系統方面的障礙、信息交流方面的障礙和對績效考核認知方面的障礙。
有鑒於此，本研究乃是針對Ｋ公司的某一事業群貫徹其總公司實施ＢＳＣ的願景與策略，做導入ＢＳＣ到該事業群所須注意事項與營運模式的探討，進而提昇該事業群的營運效率與永續發展，並期許提供日後類似的案例有法可循。

關鍵字

平衡計分卡 ； 客戶滿意度 ； 營運委員會 ； 高階執行委員會

並列摘要

Since 2008 downturn till now, the semiconductor industry changes tremendously. Only the leading company can survive and continue investment, for instance , the foundry like tsmc, CPU company as INTEL, and memory fab like Sumsung. The challenge for equipment vendors is even tougher than you can think about. How are they going to survive under such environment? AMAT merged Varian, Lam Research bought Novellus, ASML acquired Cymer. K company beside focuses on his core technology but also enhance his operation efficiency specially applied balanced scorecard method in order to take corporate to A+ company.
According Kaplan’s research for many years, the innovation company thinks the BSC is not just a strategic or operational measurement system but also a strategic management system. Top company beside uses it for long-term strategy plan but also does the measurement to support management process. Particularly, alignment between mission and strategy, communicate and link the strategic goal and KPI, plan and set the index to enhance the strategic action plans, enhance the feedback methodology as well as learning and growing mechanism. If there is no very thorough and executive way, it will create barriers between communication and consensus, organization and management system, message exchange and performance ranking.
Base on this concern, this study is to use one business unit of K company as an example to do further BSC application and build up the BU operation model and then look for the way to improve the operation efficiency of BU and future growth. Finally, to see if this can help to set the right way for similar case to follow in future.

並列關鍵字

Balance Scorecard (BSC) ； Customer Satisfaction ； Operation Committee ； Executive Committee

參考文獻

9. 曾振瑞，半導體光罩業的現況與管理策略－以台灣光罩公司為例，碩士論文，清華大學科技管理學院，新竹市。

6. Porter, Michael E.(1980), ”Competitive Strategy: Techniques For Analyzing Industries and Competitors ”, New York, Free Press.

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