企業流程內在績效評估指標建立之研究 --以系統科學理論為探討

Research The Enterprise Flow Internal Performance Evaluation Indicators Establishment--- Take The Systems Science Theory as The Discussion

李健源(Jiann-Yuan Lii)

指導教授 ： 顧志遠

中原大學/商學院/企業管理研究所/碩士(2004年)

https://doi.org/10.6840/cycu200400687

摘要

論文摘要

績效評估，係整體管理制度中之一子制度，其建立的積極意義則希望能在事前或活動進行中，對於行動者之決策與行為產生影響或導引作用。然隨著知識時代的來臨，績效評估觀念和制度也發生重大變化。傳統的建立在層級結構和部門化會計制度，由於所反映的活動是作業和枝節性的，無法反應完整企業流程的真實成本，且所要達到的監控目的與知識社會中所需要的績效評估作用背道而馳。最基本者，為居於績效評估制度中核心地位的評估指標，由原來偏重財務標準擴大到包括眾多的非財務性標準。

系統的特性，存在於任何系統中，亦存在於企業流程中，但是由於系統特性是隱於系統的內在，猶如企業的體質，而傳統的企業流程管理與經營方法，通常皆以外觀的視角與落後指標，以評估企業目標達成的狀況，以流程運作作為達成目標的手段，往往忽略構成流程內在體質的特性，更遑論為符合產業需要與環境變化，發展企業經營應該具備的某種系統特性。本論文以系統理論的八項特性：整體性、穩定性、層次性、目的性、自組織性、突變性、相似性和開放性並整合企業流程管理理論，抽取其中共同的特徵與要素，建立足以評估代表企業流程內在體質的十九項內在績效指標。期以發展符合產業特性與環境需求的評估指標，作為指導企業流程運作方式或組織行為的管理工具。

在實務驗證上，本論文採個案調查與實證分析的方法，分別就國內電子、金融、汽車製造等三大產業各擇一家公司進行訪談與評估，發現不同產業著重於代表不同系統特性的流程績效內在指標的發展：個案中電子製造業較注重代表目的性的內化的組織目標以及突變性的創新能力為目前最看重的績效指標；金融業目前特別重視創意思維能力(突變性)以及因應環境快速變遷的適應力(開放性)，其次則為目的性中對市場的潛力的認知與競爭者相對績效的組織定位認知，以及高度內化目標掌握力；以及汽車業最看重的績效指標依序為突變性、目的性、開放性之流程績效內在指標。

總體而言，三種產業最重視的系統特性是目的性、突變性和開放性所代表的流程績效指標，代表自組織性和穩定性及整體性之整合能力較為不足。

關鍵字：一般系統理論，系統理論，系統特性，企業流程，內在指標

關鍵字

內在指標 ； 系統特性 ； 關鍵字：一般系統理論 ； 企業流程 ； 系統理論

並列摘要

Abstract

The performance evaluation that, is of a sub- system in whole management system, its establishment positive meaning hoped can beforehand or the activity in progress, for actor decision and behaviors to produce the influence or the guiding function. However along with knowledge time approaching, the performance evaluation concept and the system also has the tremendous change. Traditional establishment in layer structure and department accounting system, due to reflected the activity is the work and detail, is unable to respond the complete enterprise flow the true cost, and also must achieve in the monitoring goal and the knowledge society needs the performance evaluation function is run in opposite directions. The most basic, for resides in the performance evaluation system the core position evaluation indicators; by originally stresses the financial standard to extend to includes the multitudinous non- finance standard.

The system characteristic, exists in any system, also exists in the enterprise flow, but because the system characteristic is hides to the system internality, just like the enterprise the constitution, but the traditional enterprise flow management and the management method, usually all by the outward appearance angle of view and backwardness indicators, to evaluate the condition that enterprise target reach, achieves the goal by the flow operation achievement the means, often neglects the constitution flow intrinsic physique the characteristic, even not mention to in order to conforms to the industry to need and the environmental variation, the development enterprise manages some kind of system characteristic which should have. This thesis by system theory eight characteristics: wholeness, stability, levelness, purpose, self-organization, mutation, similarity, and open characteristic to also integrate the enterprise flow management theories, extracts among them common characteristic and the main factor, the establishment sufficiently valuation represents the enterprise flow inside constitution 19 internal performance indicators. Expect to develop conforms to the valuation indicators which the industrial characteristic and the environment demand, takes the direct enterprise flow operation way or the organization behavior management tool.

On the empirical verification, this thesis adopts the individual cases to investigate the method for analyzing with substantial evidence, separately on the domestic electron, the finance, the automobile manufacture etc. the three great industries are respectively to choose a company to carry on the interview and valuations, discovered the different industry emphasis on to represents the different system characteristic flow performance internal indicators the development: In the individual cases the electronics manufacturing industry comparatively pays great attention to represents purpose inside organization goal as well as mutation the innovation ability the performance indicators which most regards as important for at present; Finance industry at present specially takes the creativity thought ability (mutation) as well as reactive to the environment fast vicissitude to adapt ability (openness), next in purpose to the market potential cognition and the competitor relative performance organization position the cognition, and highly inside turn the goal grasps the strength; As well as the automobile industry most regards as important performance indicators in order for mutation , purpose , open performance internal indicators of flow .

Total and speech, three kinds of industries value most of is a system characteristic are purpose, mutations and open the flow performance indicators that the represent, the representative is insufficient from the integration ability of the self- organized and stability and whole.
Keywords: General system theory, system theory, system characteristic, enterprise flow, internal indicators

並列關鍵字

enterprise flow ； system theory ； Keywords: General system theory ； internal indicators ； system characteristic

參考文獻

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