在這二十一世紀資訊爆炸的時代,企業競爭壓力有增無減的大環境之下,除了產品及技術的領先創新之外,管理效率的提昇,也是提高競爭力的重要方法。因此很多公司紛紛引進平衡計分卡做為內部訂定績效評估指標,逐步改善部門及個人之目標。 本研究以A資訊服務公司實例進行探討與研究採用平衡計分卡(共四大構面21個子題)來將企業願景與部門目標結合。以公司人員為研究樣本,進行問卷調查,經由統計分析方法,依據所獲得之資料分析結果進行內容探討,說明以平衡計分卡之全面性觀點,所建立之經營績效衡量指標,將可補足一般以傳統財務指標作為主要績效衡量指標之缺陷,並可藉由調查的過程中,發掘出屬於企業本身所遺漏的企業價值點,以作為個案公司及同業建立營運發展策略之整體性考量及營運績效衡量指標之參考。
In 21st century, an era of information exploration, enterprises encounter ever-increasing competitive pressures that except the innovation of products and technologies, administration efficiency improvement is also the important methods for enhancing competitiveness. Therefore, many companies have introduced the Balanced Scorecard as internal performance evaluation index, and gradually improve the department and personal goals. The Company, based upon the case study itself, explores and studies the use of Balanced Scorecard (totally four dimensions, 21 sub titles) to combine corporate vision and departmental goals. This study employs a quantitative method. The respondents are the company officer. In this survey, by statistical analysis methods, based on the obtained data discussed the Balanced Scorecard comprehensive view, the established operating performance measurement indicators will complement the traditional financial indicators as a key performance measure indicators of defects, and through the investigation process, the excavated part of the enterprise itself omissions enterprise value point, as the case company and the industry establish operational development strategies of the overall considerations and operational performance indicators measure the reference.