企業導入平衡計分卡學習成長構面之研究－以民營化後的中華電信公司爲例

The Study of Enterprise Applied Learning and Growth Perspective of BSC: The Case of CHT after Privatization

葉嘉楠(Chia-Nan Yeh) ； 陳怡利(Yi-Li Chen)

《中華行政學報》 5期 (2008/06) Pp. 175-204

https://doi.org/10.6712/JCPA.200806_(5).0009

摘要

中華電信公司在經歷民營化的轉型及組織人力精簡的洗禮後，員工的學習與成長，關係著該公司組織改革的成敗，透過員工職能歷練及知識管理的應用，以提升員工的能力與素質就顯得非常重要。因此，本研究採取問卷調查及深度訪談等方式，以描述性統計分析、因素分析及單因子變異數分析等統計技術來探討中華電信公司引進平衡計分卡在學習成長構面上，其衡量指標及項目是否符合平衡計分卡的精神與內容，並透過平衡計分卡學習成長構面績效評量運作過程來鑑別其施行成效，並找出其所面臨的問題及可能之困難。
本研究發現：1.對建構學習成長構面衡量指標的看法上，以「激勵、授權與配合度」最高，其次為「資訊科技基礎及知識管理應用」，而「員工的能力」最低，總體看法平均數為3.84。2.對公司學習成長構面評估指標的滿意度以「強化激勵措施」最高，其次為「專業職能歷練」，而「知識管理應用」最低，總體成效平均數為3.61。員工雖普遍認同公司制度，但有以下缺失以致影響學習成長構面的運用績效：(1)「員工職能訓練」應注重訓練品質及成效而非達成率(2)強制派員參加「英語能力檢定」成效反而不彰(3)「工作輪調」應從輔導的角度出發轉變人員抗拒心態(4)「知識管理應用」無配套誘因機制吸引員工運用(5)「員工建議提案制度」獎勵金太少無法引起人員興趣。
本研究建議：1.在建構學習成長構面衡量指標的看法方面：(1)加強辦理新進及資淺員工培訓並透過外部認證機構建立證照制度，形塑企業文化與專業性(2)普遍建置資訊系統並開放網路學習平台，有效提升工作效率(3)即時的獎勵與暢通的升遷，提高激勵因子，正面提升員工士氣與滿意度。2.對公司學習成長構面評估指標的看法方面：(1)營造英語學習環境鼓勵人員主動學習，並規劃關鍵職位人力替代方案及成立企業大學，有效培育電信科技專業人才(2)訂定知識管理系統審查機制，滿足員工職涯規劃，並善用網際網路豐富系統內容及深度，增加吸引力與誘因養成知識運用及分享文化(3)建立提案資料庫並透過教育與指導，推動知識創造，提升提案品質與效用。

關鍵字

平衡計分卡 ； 績效評估 ； 學習成長構面 ； 績效評核制度

並列摘要

After privatization and downsizing, Chunghwa Telecom Corporation (CHT) introduced Balanced Scorecard (BSC) as one of the strategic management tools. The study evaluates the effect of learning and growth perspective of BSC applied in CHT through survey and in-depth interviews.
The study found out the following results: 1. In the construction of learning and growth perspective, respondents rated first and second highest scores on ”motivation, empowerment and corroboration” and ”information technology and knowledge management,” respectively; whereas ”capability of employee” got lowest score. 2. In the evaluation of learning and growth perspective, respondents rated first and second highest scores on ”reinforcing motivation measures” and ”professional training,” respectively; whereas ”application of knowledge management” got lowest score. Generally speaking, employees of CHT approved the application of BSC, but also acknowledged following drawbacks affecting the effect of learning and growth perspective: (1) ”Professional training” should focus on training quality rather than attainment rate. (2) The results of ”compulsory English ability tests” are unsatisfactory. (3) The plan of ”work in-turn” should reduce the resistance of employees. (4) ”Applications of knowledge management” lack relative incentives to encourage employee's actions. (5) ”Employee's suggestion and proposal” did not get attention due to the low monetary incentives.
This research proposes the following suggestions:
1. In the construction of learning and growth perspective: CHT should (1) increase the training of new employees and establish the certificate systems, (2) establish the information system and open the internet learning platform, (3) provide instant rewards and sufficient promotion channels. 2. In the evaluation of learning and growth perspective: CHT should (1) create an favorable English-learning environment, design key position replacement program, and establish corporate university to cultivate professional manpower, (2) construct knowledge management review system, and satisfy employee's career plan, (3) set up suggestion and proposal tank to urge to knowledge creation.

並列關鍵字

Balanced Scorecard BSC ； Performance Review ； Learning and Growth Perspective ； Performance Review System

參考文獻

中華電信股份有限公司

中華電信員工入口網站

中華電信公司知識管理系統

ARC遠擎管理顧問公司策略績效事業部譯、Robert S. Kaplan、David P. Norton原著(2001)。策略核心組織－以平衡計分卡有效執行企業策略。台北:臉譜出版社。

Malina, Mary A.,Frank H. Srlto(2001).Communicating and controlling strategy: Anempirical study of the effecivness of the balanced scorecard.Journal of Management Accounting Research.13,47-90.