平衡計分卡應用於頻率元件產業績效衡量之實證研究—以T公司為例

Using Balance Scorecard as a Performance Measurement Method in Frequency Components Industry — Take “T” Company as an Example

李 志 強(Chih-Chiang Lee)

指導教授 ： 李弘暉

元智大學/管理學院/管理研究所/碩士(2008年)

摘要

本研究主要針對通訊產業不可或缺之頻率元件產業，以個案公司為實證分析研究對象，研究期間自民國92年1月至96年12月，運用敘述性統計分析、相關係數分析、變異數分析及多元迴歸分析方法，探討平衡計分卡非財務構面績效與財務構面績效之關聯性；並探討那些績效指標是影響其財務構面之關鍵者。
本研究以營業利益率代表財務構面績效指標，經實證分析發現，個案公司近五年之營業利益率高於同業平均表現，而正向影響其績效者，在學習與成長構面為：學歷比重、人均薪資、員工產能及員工滿意度，在內部流程構面為：銷售效益指標、研發效益指標及固定資產週轉率，在顧客構面為：存貨週轉率、應收款項週轉率及市場佔有率。
綜合各構面之顯著影響指標，以複迴歸分析歸納，得到最適配影響財務構面之模型為：營業利益率= 0.24*人均薪資 + 0.217*研發效益指標 + 0.676*市場佔有率，該實證模型之解釋力達86.2%。

關鍵字: 績效指標、績效衡量、平衡計分卡

關鍵字

績效指標、績效衡量、平衡計分卡

並列摘要

This research is focus on frequency component industry, which is one of the critical materials for communication device and system industries. “T” company, a manufacturer of frequency component, is the subject for this case study.
This research applied the data of “T” company from January 2003 to December 2007. By using analysis methods of Descriptive Statistics, Correlation Coefficient Analysis, Analysis of Variance (ANOVA) and Multiple Regression Analysis on the data from “T” company, we try to examine the relativity of Balanced Scorecard between financial perspectives performance and non-financial perspectives performance. In the mean time, we’ll also identify which Key Performance Index (KPI) is the major factor for financial perspectives performance.
Operating profit ratio is defined as the key performance index of the financial perspectives in this case study. Analyzed on the real data shown that “T” company performed a better operating profit ratio compared to their competitor in the past five years. The factors positively make the performance better , in the learning and growth perspective are education degree, employee average salary, unit per headcount and employee satisfaction. In the internal business process perspective, the factors are sales efficiency index, R&D efficiency index and fixed asset turnover rate. In the customer perspective, the factors are inventory turnover rate, account receivable turnover rate and market share rate.
Summarized all the factors and indexes mentioned above and analyzed by using regression analysis, we can find that the model of “Operating Profit Ratio = 0.24*employee average salary + 0.217* R&D efficiency index + 0.676*market share rate” can best described on the financial perspectives. The explanation value of this model is 86.2%.

Key words: Performance Index; Performance Measurement; Balanced Scorecard.

並列關鍵字

Performance Index ； Performance Measurement ； Balanced Scorecard

參考文獻

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