運用平衡計分卡觀點探討海軍後勤補給績效衡量指標之研究

A Study of the Navy Logistic Supply Performance by using Balanced Scorecard as an indicator

鄭宏宇(Hung-Yu Cheng)

指導教授 ： 胡靖

義守大學/管理學院/管理碩博士班/碩士(2016年)

摘要

面對廿一世紀的挑戰，政府為鞏固國防，歷年來在資源有限、財政並不寬裕下，仍將總預算之相當比率用之於海軍後勤補給支出上，因此，後勤補給如何規劃供補支援願景與策略，如何將有限的預算用之於後勤補給最適切的項目，落實後勤支援計畫執行，實乃吾等實際從事海軍後勤補給人員責無旁貸之職責，期能達成「國防資源有效運用」、「人力運用更趨多元」、「國防預算結構合理」、「兵力目標符合民意」、「三軍武器精準有效」及「建置完整聯戰能力」等多重效益；以整合有限國防資源，引領國軍兵力全面轉型，建構優質的海軍戰力，以維持國軍質的優勢。
　　本研究以從事海軍後勤補給作業之軍士官及聘雇人員為研究對象，將平衡計分卡概念運用至海軍後勤補給績效衡量上，嘗試探討建構出適用於財務、顧客、內部流程及學習與成長等四個構面之績效衡量指標。經以平衡計分卡的理論基礎，透過與各階層補給人員訪談、問卷調查，並進行「補給績效指標」問卷之敘述性統計、因素分析後，據以擬訂海軍後勤補給績效衡量指標，俾供高層之決策單位於未來規劃後勤補給單位組織、作業流程時之參考運用。

關鍵字

後勤補給 ； 績效衡量指標 ； 平衡計分卡 ； 敘述性統計

並列摘要

Faced with the challenges of the twenty-first century, the government has allocated a considerable proportion of the general budget naval logistics expenditures of over the years to reinforce national defense despite having limited resources and insufficient finance,. Therefore, proposing visions and strategies for logistics supply support, allocating limited funds on the most appropriate aspects of logistics, and implementing logistics support plans is an undisputable responsibility of naval personnel engaging in logistics. The ultimate objectives are to achieve multiple benefits such as effective utilization of national defense resources, diverse utilization of manpower, a reasonable budget structure for national defense, the alignment of military capability development and public expectations, top-notch and effective weapons for the armed forces, and comprehensive capabilities for joint operations. Subsequently, limited national defense resources can be integrated, military capabilities can be completely transformed, naval quality can be enhanced, and a competitive edge of the armed forces can be maintained.
　　The present study employed commissioned officers, non-commissioned officers, and contracted personnel engaging in naval logistics . The concept of the Balanced Scorecard was applied to the measurement of naval logistics performance in attempt to explore and develop performance measurement indicators suitable for the following four constructs: finance, customers, internal processes, and learning and growth. Using the Balanced Scorecard theory as a basis, we conducted interviews with and questionnaire surveys on the logistics personnel at all levels and performed descriptive statistics and a factor analysis of the questionnaire “Logistics Performance Indicators.” Subsequently, performance measurement indicators for naval logistics were created. These indicators are expected to serve as reference for high-level decision makers in planning the organization of future logistics functions and operational procedures.

並列關鍵字

logistics ； performance measurement indicators ； Balanced Scorecard ； descriptive statistics

參考文獻

陳國嘉（2001）。績效管理。台北：書泉。

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Cederblom, D.（1982）, “The Performance Appraisal Interview, Implications, and Suggestions”, Academy of Management Review, Vol .7, NO.2, pp.219-227.

Management Accounting, p51.29.

一、中文部份