營利性質公共部門導入平衡計分卡之研究—以中央造幣廠為實證個案—

The Study on Implementing Balanced Scorecard for Government Enterprises - An Empirical Case on Central Mint.

蔣福宗(FU-TSUNG CHIANG)

指導教授 ： 顧志遠

中原大學/商學院/企業管理學系/碩士(2008年)

https://doi.org/10.6840/CYCU.2008.00374

摘要

中文摘要
在廿一世紀，企業處於詭譎多變的環境中，營利性質公共部門也因大環境的快速變化，只有虧損、沒有收益的已逐漸淘汰；欲永續經營提昇績效，惟有引進新的策略管理工具，以因應激烈的競爭。而在諸多管理工具中，平衡計分卡據文獻指出可有效考核組織的績效並明確詮釋組織策略，而形成具體行動方案和績效量度指標，更可協助管理者將資源作最有效的配置，引進後可有效提昇經營績效，應是最佳之選擇。
本研究係以中央造幣廠為研究對象，其主要產品流通幣因各式塑膠貨幣興起，致使硬幣需求量逐年減少，為未雨綢繆避免產生經營困境，擬為其設計平衡計分卡，先透過相關文獻探討瞭解營利性質公共部門、指標、平衡計分卡等意涵，再以Kaplan & Norton於1990年所提出的平衡計分卡做為基本架構，並討論營利性質公共部門、非營利性質公共部門以及民營企業其平衡計分卡與構面之差異，以供個案機關設計、規劃時參考；此外並依個案機關環境特性、現有績效指標及融合其上級單位之要求並參考一般常用之指標，設計出適切可行之策略地圖及平衡計分卡，研究結果如次：
一、個案機關平衡計分卡構面績效指標性質在民營企業、非營利性質公共部門之區別：
1. 財務構面：營利性質公共部門之財務構面指標，可選取非營利性質公共部門以及民營企業所用之指標，只是比重多寡而稍有不同。
2. 顧客構面：營利性質公共部門因需服務顧客亦需考量盈餘，因此在此構面可參考採其兩者之衡量指標。
3. 內部流程構面：民營企業產業因不同，彼此間內部流程構面指標相異性大於相似性，共用度較低。而非營利性質公共部門與營利性質公共部門彼此間內部流程構面之指標，具極大的相似性乃至名稱相同，相異性幾乎微乎其微，因之可共用。
4. 學習與成長構面：公、私部門在平衡計分卡四個構面所訂定之衡量指標相同性最高的構面，即為「學習與成長」構面，公、私部門對其重視之程度不分軒輊，看法本質上並無不同所致。
二、個案機關平衡計分卡架構與構面
個案機關平衡計分卡架構與民營企業相類似，亦即使命置於最上層，往下推為財務構面，其次為顧客構面與內部流程構面，再往下則為學習與成長構面，
三、個案工廠策略地圖的起點是員工樂意於工作中藉由求新創意，使產品多樣化並維持高品質，轉換為提供顧客的產品與服務，藉由提高顧客價值使顧客滿意而達提昇營收目的，再由不斷的正向循環，最終除完成上級交付使命並能永續經營，而達到成為世界傑出造幣廠之目標。

關鍵字

營利性質公共部門 ； 平衡計分卡 ； 策略地圖

並列摘要

Abstract
The enterprise in the 21st century is in an unpredictable and fast changing environment. If the government enterprises in the profit business is losing money and without making any profit, that department will be gradually eliminated. Therefore, if we want to continue operating more efficiently, we need to adopt some new tactical management tools in order to stay in the competition. Among these management tools, the balance scorecard , according to the document , is not only able to effectively inspect achievements of an organization and clearly interpret the strategy of an organization, but also it forms definite move plan and the target of achievement measurement. This tool is able to assist the superintendent to place the best resource to its position. After adopting this tool, we shall be able to promote the management achievements more effectively. Therefore, this tool shall be our best choice.
This research is focused on the Central Mint of China as the object of this study. Because of the emerging of various plastic currencies, the demand of its main product, the circulation coins reduces year by year. This design of balance scorecard will help to prevent the management difficulties. First, by penetrating related literature discussion helps to understand the target and meaning of the balanced scorecard for the government enterprises in the profit business. Then, by using the balanced scorecard proposed by Kaplan & Norton 1990`s as the basic framework to discuss the difference in construction surface of balanced scorecards used in the government enterprises in the profit business, the government enterprises in the non-profit business, and private enterprises as a reference for each organization to design and plan for its own system. In addition, we design an appropriate feasible strategy map and the balance scorecard according to the object of this study on the organizational environment characteristics, on the existing achievement target with combining the request of upper management and referring to the general common target. The study results are as follows:
A. The difference between some aspects of the achievement target on the balance scorecard for our object of this study, the balance scorecard for private enterprise and for the government enterprises in the non-profit business:
1. Financial aspect: In the financial aspect for the government enterprises in the profit business, we can select the target used in the government enterprises in the non-profit business as well as the target used in the private enterprise, but the proportion used for each choice is slight different.
2. Customer aspect: The government enterprises in the profit business not only needs to serve the customers but also need to take earning into consideration. Therefore, in this aspect, we can use both weight targets as our reference.
3. Internal flow aspect: Because the industry of private enterprise is different, the diversity of internal flow construction target among each other is bigger than similarity and low on sharing. However, the internal flow construction target for both the government enterprises in the non-profit business and in the profit business has the enormous similarity and even the term is the same. The diversity is nearly minimized; therefore, it can be commonly used by both.
4. Learning and growing aspect: For public and private departments, among the four aspects of the balance scorecard for measuring the target that have the most similar aspect is the learning and growing aspect. Both the public and private departments have the same level of valuing this aspect, and the view for both is essentially no different.
B. The framework and aspect of the balance scorecard for our object of this study is similar to the private enterprise, that is: the mission is on the top of the pyramid, financial aspect is on the next level below, then the customer aspect and internal flow aspect, and the learning and growing aspect is at the bottom.
C. The start point of the strategy map for our object of this study is that the employees are happy to use new creativities through their work in order to keep their products diversify and maintain high quality. By enhancing the customer value to make our customer satisfied and promote earning goal, we need to transform in order to provide the products and services our customers needed. By continuing forward circulation, it will not only complete the missions from the upper managements but also continue operating forever. Therefore, it will achieve the goal of becoming the most outstanding mint in the world.

並列關鍵字

Balance Scorecard ； Government Enterprises Public Sector ； Strategy Map

參考文獻

1.于泳泓（2002），從台灣企業成功導入平衡計分卡實例談-企業現狀剖析與導入架構檢核，會計研究月刊，第198期，第16-32頁。

17.康信鴻、廖光將(1999)，投資組合理論應用於企業多角化策略可行性之研究，臺大管理論叢，第10卷第1期，第171-197頁。

14.張世佳(1995)，製造策略與事業策略之配適分析－高科技廠商之實證，台灣大學商學研究所博士論文，第58-59頁。

1.Carter, N.（1991）, Learning to Measure Performance: The Use of Indicators in Organization. Public Administration Review, p.69, p.85-101.

2.Delaney & Huselid，(1996)，“The impact of human resource management practices on perceptions of organizational performance”，Academy of Management Journal，40(1)，p.88-171.