以平衡計分卡為基礎建構中小企業經營策略之探討-以A製造業公司為例

A Study on the Formulation of Business Strategies of SMEs Based on Balanced Scorecard– A Case Study of A Manufacturing Company

蕭啟明(Chi-Min Hsiao)

指導教授 ： 蘇友珊

國立臺灣師範大學/科技學院/工業教育學系在職進修碩士班/碩士(2010年)

摘要

資訊時代的今天，企業經營環境比從前更變化莫測，策略也比從前複雜得多，為能提供企業決策者能更有效率的掌握營運決策能力，企業需導入更有效率的管理方法及資訊技術來達成營運目標。本研究針對中小企業製造業之企業經營策略及設計、導入平衡計分卡之關連性作深入之研究，以作為未來中小企業以願景、策略為導向設計、導入平衡計分卡的基礎。本研究的目的有三點：
一、藉由個案研究分析及文獻探討，來了解中小企業之製造業導入平衡計分卡績效管理之具體作法與過程。二、以平衡計分卡四大構面為衡量經營績效的機制，幫助個案公司制訂具體可行之經營績效衡量指標，做為個案公司提升整體績效管理制度的參考。三、籍由分析的結果，提出對個案公司未來在整體策略努力方向的建議。
本研究發現：該個案公司依據平衡計分卡的觀點與導入以及個案公司的經營策略，透過經營效率與績效指標的衡量，得知該個案公司的經營績效及其未來努力的方向，並可將此分析結果作為未來運用其他產業的參考。

關鍵字

中小企業 ； 平衡計分卡 ； 策略地圖 ； 關鍵績效指標

並列摘要

In the information age, business environment has not been more unpredictable and uncertain, and strategies have become more complex than ever. Enterprises need to introduce more efficient management methods and information technologies, in order to provide decision-makers more efficient ways and capabilities. This research focuses on the business operation strategies and design of manufacturing SMEs, introducing balanced scorecard (BSC) into the equation, and serve as reference for SMEs’ future vision and strategy. The objectives of this research are:
1.Use case studies and literature reviews to understand the actual implementation and procedure of introducing BSC into manufacturing SMEs.
2.Establish practical business operation performance indicators for companies being studied, based on four major aspects of the BSC, which can serve as reference for companies to raise their overall performance management system.
3.Based on results of our analysis, suggestions are provided to companies being studied regarding future strategy direction.
The results of this research indicate that: Through introduction of BSC and business strategy of the companies being studied, the companies’ business performance and future direction could be deducted from the evaluation of business operations and performance indicators. The results also serve as reference for other industries in the future.

並列關鍵字

Small and Medium Enterprises (SMEs) ； Balanced Scorecard (BSC) ； Strategy Map ； Key Performance Indicator (KPI)

參考文獻

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