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  • 學位論文

以平衡計分卡推動產品多角化策略之實務探討: 以一台灣中小企業工業冷卻設備產品為例

Exploring the Utilization of Balanced Scorecard in the Product Diversification Promotion Strategy in Taiwanese SMEs: an Example in a Industrial Cooling Equipment Manufacture

指導教授 : 吳俊儀
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摘要


中小企業在台灣經濟發展過程中扮演著舉足輕重的角色,近來面對大陸及東南亞低勞工成本國家的競爭下,其除了強化本業產品的競爭力,亦需積極開拓新產品市場,以維繫企業之生命力。本研究主要探討台灣中小企業開拓新產品市場時,藉由導入平衡計分卡以落實其策略型態所需之關鍵成功因素及關鍵績效衡量指標之建構。本研究以一家台灣專業空調設備廠為推動產品多角化所開發之新產品「工業冷卻設備」為例,經由文獻探討及與其高層深度訪談並蒐集相關文件紀錄後,以類型比對法協助個案公司探討適合其新產品市場之策略型態,及其現況與導入平衡計分卡各項關鍵成功因素契合情形。根據類型比對結果顯示個案公司較適合採取「可塑型策略型態」,再行比對本研究整理之不同策略型態導入平衡計分卡之關鍵成功因素命題的比對結果,除了「內部共識策略願景與目標明確」此關鍵成功因素尚待加強外,其餘四個因素命題均能夠符合個案公司現況需求。最後依據個案公司現況,協助其調整產品市場策略導入平衡計分卡,並建構關鍵績效指標。本研究亦提出對個案公司可行的建議,以使其能較完善導入。

並列摘要


SMEs in the process of Taiwan's economic development plays a pivotal role in the recent face of competition from low labor costs in China and Southeast Asia countries, Taiwan's SMEs in addition to strengthening the competitiveness of the products of this industry should also actively explore new product markets, in order to sustain the enterprise of vitality. This study investigates the Taiwan SMEs in developing markets for new products, the critical success factors and key performance indicators required by the Balanced Scorecard to implement its strategy types. In the present study, case study of example with the product diversification promotion strategy in a professional air conditioning equipment factory that developing new product of industrial cooling equipment manufacture. Through the literature and its executives-depth interviews proposed for its new product market strategy types. As well as be able to implement its strategy types Balanced Scorecard five critical success factors proposition and in-depth interviews with the relevant departments of the case study company and collect relevant documents records. Use the pattern matching to help the company to explore conditions and critical success factors fit the situation. According to Pattern-matching results show case study company more suited to take the "shaping strategy types", and then Pattern-matching the present study sort out the different strategic types of key success factors proposition of implementing Balanced Scorecard, in addition to the "internal consensus strategy vision and targeted" a critical success factor in the proposition to be strengthened, while the other four factors proposition with the status of case study company can comply with the propositions requirements. Finally, this study based on the status of the case company, the adjustment of product marketing strategy to assist its implementing Balanced Scorecard and with construct in key performance indicators. The study also raised the case study company viable recommendations to assist the Balanced Scorecard, reached to implement the type of its strategy of developing new products and markets.

參考文獻


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