平衡計分卡之規劃與設計-以國內某報社為例

The Design and Planning of Balanced Scorecard-A Case Study of One Domestic Newspaper

周玉婷(Yu-Ting Chou)

指導教授 ： 簡俱揚 ； 張寶光

中原大學/商學院/會計研究所/碩士(2001年)

https://doi.org/10.6840/cycu200100048

摘要

論文摘要
有鑑於報業在競爭激烈的環境下，其經營績效之管理日益重要。本研究以台灣某報社為研究對象，藉由深入訪談的方式，以瞭解報業當前之策略目標、績效評估制度、及現行報業績效評估制度和其策略目標之連結性，並根據 Kaplan and Norton所提出平衡計分卡( Balanced Scorecard，BSC)的觀念，來為該報社提出一套策略性的管理制度，協助管理者實現企業願景。
故本研究以某傳統財經報業為個案，探討下列三個問題：
(一)希望藉由產業及競爭策略分析，瞭解財經報業經營績效的指標為何？
(二)瞭解個案公司現行績效評估制度，是否自經營策略導出，並與獎酬制度相連結？
(三)希望以探討平衡計分卡的觀念，來為個案公司規劃與設計績效管理之模型。

根據本研究最後進行之結果，所獲得之結論如下：
(一) 個案公司現行組織績效評估制度對於長期策略規劃較為不足，多著眼於短期目標的達成，未能考慮公司之策略及未來之發展。
(二) 現行績效評估制度各項目標間缺少整合性之因果關係。
(三) 目標管理績效與薪酬之結合程度較為薄弱。
(四) 為個案公司設計一套平衡計分卡，使其可以將策略轉換為實際行動，有助於公司長期目標的達成。

關鍵字

績效衡量 ； 報業 ； 平衡計分卡

並列摘要

Abstract
In view of the newspaperdom under the intensely competitive environment, the management of operating performances is playing an increasingly important role. Focusing on the domestic newspaper as the research subject, this research tries to understand the newspaperdom’s current strategic goals, performance measurement systems, and the links between it’s performance measurement systems and strategic goals by in-depth interviews. In addition, based on the concept of balanced scorecard, this research suggests a strategic performance measurement system which applies to the newspaper that can facilitate executives to achieve their company’s vision.
By conducting case study of a newspaper in Taiwan, this research focuses on the following topics：
1. To understand what the key performance measures of newspaperdom are by analyzing its industry and competition strategies.
2. To understand and analyze whether the performance measurement system practiced in the company is derived from the company strategies, and whether the performance measurement system is linked with the reward system.
3. To plan and design a performance measurement system of balanced scorecard for the company.

Based on the outcomes of this research, the following conclusions are reached：
1. The performance measures adopted by the company emphasize much more on the short-term goals than the strategic ones.

2. The performance measures adopted by the company lack caused-and-effect relationship with each other.
3. The performance measurement systems is not fully linked with reward system.
4. This research suggests a strategic performance measurement system that can translate strategies into action that can help company to achieve their long-term goals.

並列關鍵字

performance measurement ； newspaperdom ； balanced scorecard

參考文獻

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