以平衡計分卡觀點發展資訊部門之績效衡量準則

The Development of Performance Evaluation Indicators for MIS Department Based on Balanced Scorecard Framework

劉丁豪(Ting-Hao Liu)

指導教授 ： 劉士豪

中原大學/商學院/資訊管理研究所/碩士(2003年)

https://doi.org/10.6840/cycu200300673

摘要

企業要在當前全球經濟開放、競爭的環境與壓力中生存，必需要能掌握經營績效。如何有效地評估、運用員工的工作技能，並加以回饋、發展員工潛能，充分發揮組織的能力，以達成企業經營目標，即是掌握經營績效的方法及重點。傳統評量組織的績效僅著重在財務性的衡量指標，而由羅柏．克普蘭（Robert S. Kaplan） 和大衛．諾頓（David P. Norton）二位在1992年發表的平衡記分卡研究中探討組織未來的績效評估制度。平衡記分卡是一套指標，包含四個構面：財務面（financial aspect）、顧客面（customer aspect）、內部企業流程面（internal business process aspect）及學習成長面（learning and growth aspect）。此套指標考量了外部及內部面平衡，外部面有財務及顧客，內部面有企業流程及學習成長；過去結果與未來發展的平衡；主觀面與客觀面衡量的平衡。企業的策略目標必須與資訊部門的策略目標相結合，該策略才能有效地執行並加以落實。而現今對於資訊部門的績效衡量尚未發展出一套評估的準則，使得在企業評估資訊部門績效時所倚重的評估指標，無法配合內外部環境變化而有所改變，使資訊部門的績效難以正確地被衡量。資訊部門在面臨激烈的挑戰環境下，是否可以藉由平衡記分卡的指標設計同時考量到財務評估、顧客、內部流程與員工的學習與成長，連結企業的願景與策略，使企業得以更明瞭資訊部門的績效，也使員工能結合企業的願景與策略而努力。因此本研究希冀完成下列目標：一、本研究擬採用平衡計分卡（Balanced Scorecard，BSC）的四個構面（財務面、顧客面、內部企業流程面以及學習與成長）來發展並建立資訊部門之績效評估準則；二、以個案公司之資訊部門為例，瞭解該部門現行績效評估的方式，依據先前依照平衡計分卡所發展的資訊部門之績效評估準則，藉以瞭解實施的可能性；三、最後歸納個案公司在導入平衡計分卡的績效評估準則後所發現的問題並提供建議。

關鍵字

資訊部門 ； 績效評估 ； 平衡計分卡

並列摘要

Currently, to grip the management efficiency on is a major key to survival in an open, competitive and stressed global environment. Thus, to reach their management strategy, the enterprises have to keep a good appraisal and applicative system for the evaluation of their management efficiency. The traditional way in evaluative system is only emphasis on the financial field. Recently, David P. Norton and Robert S. Kaplan issued the Balanced Scorecard (BSC) to research the efficient evaluate system in the future. It is an index including financial aspect, customer aspect, internal business process aspect and learning growth aspect. Obviously, the business process and learning growth are internal balance and others are external balance and therefore it is not only the balance in the past and future development but also the subject and object field. The enterprise strategy and vision have to be as same as information division or it cannot be executed and implemented efficiently. Until now, the accurate index cannot be measured of the information division because the achievements evaluation system of information division still not be developed and cannot tie in the environment changes both internal and external. While they face to the drastic competitive environment, can they measure the entire factor which financial appraisal, customer, internal process and staff learning growth combining the enterprise strategy and vision throughout the BSC? It is a key process to make sure all the staff can strive to work to get a unit as the enterprise strategy. As above mentioned, this essay mission as following: 1.To set a new capability of information appraisal system by using the BSC tool. To analysis a case study understand the current appraisal system and according to the 2.BSC process identify the implemented probability. 3.To sum up all the questions after implement the BSC tool and provide the appropriate suggestions.

並列關鍵字

MIS department ； performance measurement ； balanced scorecard

參考文獻

[01] 于泳泓，「從台灣企業成功導入平衡計分卡實例談服務業導入之成效、各階段近程與產出」，會計研究月刊，第205期，民國91年12

[07] 吳安妮，「策略為焦點的組織—平衡計分卡式的公司如何在新企業環境中取勝（三）」，會計研究月刊，第186期，民國90年5月，頁126-136。

[08] 吳安妮，「策略為焦點的組織—平衡計分卡式的公司如何在新企業環境中取勝（二）」，會計研究月刊，第185期，民國90年4月，頁127-135。

[09] 吳安妮，「策略為焦點的組織—平衡計分卡式的公司如何在新企業環境中取勝（一）」，會計研究月刊，第184期，民國90年3月，頁120-127。

[10] Hoffecker, John &Charles Goldenberg, "Using the Balanced Scorecard to Develop Company wide Performance Measures", Cost Management, Fall 1994, pp.6.