運用品質機能展開與平衡計分卡建立績效衡量指標─以台灣筆記型電腦產業為例

The Research of Performance Measurement by Using Quality Function Deployment and Balance Scorecard:A Case Study of Taiwan Notebook Computer Industry

劉克勇(Ke-Yung Liu)

指導教授 ： 謝惠元

國立屏東科技大學/管理學院/企業管理系所/碩士(2008年)

https://doi.org/10.6346/NPUST.2008.00107

摘要

本研究主要是以平衡計分卡(Balance Scorecard, BSC)為架構，運用品質機能展開(Quality Function Deployment, QFD)之方式對顧客需求做機能性之展開，以這二項策略工具針對台灣筆記型電腦的顧客需求與廠商的績效衡量指標，做一全面性的分析研究。以台灣地區從事筆記型電腦之研發、工程、業務、採購與管理人員為對象，採取層級分析法(Analytic Hierarchy Process, AHP)的問卷調查方式。
研究發現平衡計分卡四項策略構面的權重為：財務21.77%、顧客35.74%、內部流程23.17%、學習與成長19.31%。顧客的權重高達35.74%，是學習與成長的1.85倍，顯示企業重視外部顧客而較不重視內部顧客、重視市場吸引力的大小而較不重視資源能力的累積。以顧客的策略目標而言，品牌最受重視，權重22.92%，而價格權重最低，僅17.02%，顯示顧客對實質產品與服務的重視度下降，轉向對企業品牌形象的重視，且低價策略似乎光環不再。以內部流程的策略目標而言，品牌(增加品牌知名度、提高品牌形象)最受重視，權重25.74%，而產品開發能力權重最低，僅16.73%，顯示企業對於創新的喜好方式有所改變，從產品本身的創新轉移至品牌的創新與行銷方式的創新等。以財務的績效衡量指標而言，稅後淨利率最受重視，權重達28.46%，而銷貨收入成長率權重最低，僅有11.44%，顯示生存與永續經營為最重要的事、業務的擴張不是增加獲利的保證。以學習與成長的績效衡量指標而言，企業所重視的三項較內隱的能力(專業21.38%、溝通18.89%、管理17.03%)權重最高，而三項較外顯的指標(提案建議採納比率16.63%、提案建議數13.53%、在職進修比率12.53%、)權重較低，顯示企業在此反而較重視領先指標。
本研究發現品質機能展開、平衡計分卡與層級分析法這三項工具在使用上具有相當程度的互補性，可因產業的差異進行不同的調整與結合，提供企業對於策略目標與績效衡量指標之重要性與權重比例之參考。

關鍵字

品質機能展開 ； 平衡計分卡 ； 績效衡量指標 ； 層級分析法

並列摘要

This research is to construct a performance measurement indicator in Taiwan notebook computer industry based on a Balance Scorecard framework. We use Quality Function Deployment to build the relationship of customer needs and functions of organization. An exploit survey conducted by questionnaires to researcher, engineer, clerk, purchaser and manager in notebook industry in Taiwan, and Analytic Hierarchy Process is adopted to analyze the survey.
The weight of four strategy dimensions of balance scorecard are:finance 21.77%, customer 35.74%, internal process 23.17%, learning and growth 19.31. The weight of customers is 1.85 times of learning and growth, indicating that company focus more on external customer than internal customer, market attractiveness than accumulation of resource ability. Referring to strategy object of customer, brand is most important, being 22.92%. The weight of price is the least, only 17.02%, indicating that customer focus more product and service than business brand, replying that cost leadership strategy is not best choices. Regarding to strategy object of internal process, brand is most important, being 25.74%. The weight of product development ability is the least important, only 16.73%, indicating that company prefers innovation and new market to the product. In the respect of performance measurement, finance indicator, net profit margin is most important, being 28.46%. Yet the sale growth rate is the least, only 11.44%, replying that the going concern and sustainable management are the most important, market expansion does not guarantee profit. Regarding to performance measurement indicator of learning and growth, the professional (21.38%), communication (18.89%) and management (17.03%) are most important. These abilities are implicit. However, the weight of suggestion adopting rate (16.63%), suggestion number (13.53%) and on job training (12.53%) are less important. These indicators are explicit, replying that company focus more on leading indicator in this dimension.
This research suggests that Quality Function Deployment, Balance Scorecard and Analytic Hierarchy Process can be complementary and useful for the performance measurement and strategy implementation in the industries. It provided the priority of strategy object and performance measurement indicator.

並列關鍵字

Quality Function Deployment ； Balance Scorecard ； Performance Measurement Indicator ； Analytic Hierarchy Process

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