以平衡計分卡探討經營績效－模糊層級程序分析法之應用

摘要在全球汽車市場結構劇變及混沌不明的時代，未來競爭對手不再只是車廠，既有共享市場興起又有新能源車的加入市場，其競爭者更不只是汽車同業，而是來自Google或是Apple之類不同產業的對手。就如電商吞噬了很多線下門店的市場份額，在大潤發的創始人被阿里巴巴收購時，提及他們打敗了所有對手，卻輸給了整個時代的這話，其意味深長，引為借鏡。汽車產業需嘗試新的科技與產品及新的獲利模式，如何在共享的趨勢下所影響的新車銷售模式，來彌補市場轉型的銷售缺口。另在台灣汽車市場的進口車已經直逼五成時，國產車的規模已大幅縮減的處境，怎樣能設計最適當的經營管理指標為據，化為經營行動策略，調整長期策略及短期策略目標之推展，使企業永續經營。本研究關於影響經營績效之因素，並主要以汽車業為例，探討經營績效所需要被重視的關鍵因素。本研究運用模糊層級分析法來實施研究，回顧平衡計分卡及經營績效相關文獻及探討經營績效的策略及運作模式，將其彙整並建立構面及評估準則，並製作成問卷，發放至相關領域之專家填寫，再運用模糊層級分析法分析出各項因素之權重及排名，以找出關鍵因素。研究結果顯示：「市埸佔有與顧客滿意及財務結構與獲利能力」兩大構面合計權重值達59.12％，其權重已經超過一半以上，表示其因素對於經營績效具有相當的影響力，建議可以此作為經營管理之策略及執行策略的主軸。

關鍵字

模糊層級分析法；平衡計分卡；績效管理；經營策略；企業社會責任

並列摘要

Abstract In the era of drastic structural changes and chaos in the global automotive market, competitors in the future will no longer be just car manufacturers. There will be both the rise of the car shared market and the addition of new energy vehicles. Its competitors are not only the car industry but from Google or Apple Rivals in different industries. Just as e-commerce has devoured a lot of offline market share, when RT-Mart was acquired by Alibaba, it was meaningful for the founder to mention that they defeated all competitors but they have lost to the entire era—-which should be taken as a mirror . The automotive industry needs to try new technologies and products and new profit models. How can the new car sales model affected by the sharing trend to make up for the sales gap in the market transformation? In addition, when the imported cars in Taiwan ’s auto market are already close to 50%, the scale of domestic cars has been greatly reduced. How can we design the most appropriate management indicators based on operational strategies, adjust long-term strategies and short-term strategic goals? To promote the sustainable development of enterprises. This study discusses the factors that affect business performance, and mainly takes the automotive industry as an example to explore the key factors that need to be valued for business performance. This research uses fuzzy hierarchy analysis to carry out research, review the literature on balanced scorecards and business performance, and discuss strategies and operating models for business performance, integrate them and establish facets and evaluation criteria, and create a questionnaire to be distributed to relevant fields. The experts fill in, and then analyzes the weighted and ranking of each factor by using fuzzy hierarchy analysis to find the key factors. The research results show that the combined weighted proportion of the two major facets of "market ownership and customer satisfaction” and " financial structure and profitability " amount to 59.12%, and their weights have exceeded more than half, indicating that their factors have considerable influence on operating performance. It is suggested that this can be used as the main axis of business management strategy and execution strategy.