樂器連鎖業導入平衡計分卡之研究

A Study of Balanced Scorecard Application for Musical Instrument Chain Stores

陳椿杰(Chun-Chieh Chen)

指導教授 ： 王敏茹 ； 簡俱揚

中原大學/商學院/會計研究所/碩士(2009年)

https://doi.org/10.6840/cycu200900936

摘要

中文摘要

隨著美國次級房貸危機，衍生金融風暴，席捲全球經濟，對以出口導向為主的台灣而言，外銷上面臨重大考驗，其次內需市場又是受到景氣低迷的衝擊而相當清淡，在內外市場環境夾擊之下，企業經營階層面對的考驗是非常重要的，然而強化內部管理及績效衡量，更是調整企業管理體質之最好時機。
有鑑於國內連鎖經營形態推行平衡計分卡及策略地圖機制來經營管理之案例甚少，也鮮少搭配績效衡量指標協助組織整合資源，並成為策略執行與改善績效的管理工具，本研究將以國內之樂器連鎖體系為研究對象，採用個案研究法，研討的目的有三項：
一、探討樂器連鎖體系如何推動平衡計分卡，推動過程中企業如何找到自己的定位。
二、從人力資源管理績效評估的觀點看企業如何推動平衡計分卡。
三、藉由平衡計分卡的推動提供高階經營者重新思考企業經營績效管理的建構，並有效運用此管理工具落實策略執行。
找出企業核心競爭力，並隨時觀察全球產業競爭環境的變化，以便在經營與管理上調整更適合於新環境的策略，以維持競爭優勢與提升經營績效。

關鍵字

績效評核 ； 策略地圖 ； 連鎖體系 ； 平衡計分卡

並列摘要

Abstracts

With the subprime mortgage crisis and derivative financial storm sweeping global economic, for export- oriented Taiwan, it really causes a critical ordeal on export. In addition, the internal demand markets are also impacted by economic recession to result in deep stagnation. Due to internal and external impact on markets, this situation brings business organizations with very a crucial trial. However, enhancing internal management and Performance Evaluation will be naturally used to adjust business physique under this best timing.
As we can see that there are quite rare practical cases among local chain stores with promoting mechanisms of Balanced Scorecard and Strategy Maps. There are few cases accompanied with Performance Evaluation indicators to help business organizations integrate resources and become management tools for strategy execution and performance improving. This research view local music instrument chain stores as experiment subjects. The research is operated by means of case study with 3 goals described as below:
1. It is aimed to explore the way how music instrument chain store systems, namely business organizations, to promote Balanced Scorecard and find their own positions from the promoting process.
2. In a perspective of Performance Evaluation for human resource management, it is aimed to explore the way how business organizations to promote Balanced Scorecard.
3. By promoting Balanced Scorecard, it is aimed to make high management rankers re-think about the structures for business performance management. Also, this business management tool can be effectively applied and strategies can be well materialized.
The core competence of business organizations can be found. Also, with close observation of environment changes happening to global industry competition, the strategies more suitable for new environment can be adjusted from business management. Furthermore, competence advantages can be kept and business management performance can be improved.

並列關鍵字

Balanced Scorecard ； Chain Store System ； Strategy Maps ； Performance Evaluation

參考文獻

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