| 摘要: | 素有台灣矽谷之稱的新竹科學園區，除本研究之個案公司外尚未聽聞有任何企業實施平衡計分卡。因此本研究乃以高科技產業之個案公司為研究的對象，將個案公司成功導入平衡計分卡並且落實成為日常執行的工作做為研究探討之內涵。個案公司以學習型組織方式引進平衡計分卡，從導入至實施、運作平衡計分卡制度，並無任何外聘顧問以及支付任何顧問咨詢相關費用，即成功地導入和有效落實執行平衡計分卡制度。此成功經驗可做為其他企業、組織和個人對於平衡計分卡有興趣者，了解如何以組織學習和低成本來實施平衡計分卡且能夠成功地執行的最佳標竿參考對象。 本研究以個案公司平衡計分卡實施過程的探討，並就其實施平衡計分卡營運績效結果前後比較，從員工對於平衡計分卡實施過程的相關環節因素之認知，來探討如何促進組織績效與管理效能。研究主題如下列： 一、個案公司實施平衡計分卡制度之探討 了解個案公司決定採行實施平衡計分卡之因素，在企業內部實務運作落實執行平衡計分卡的詳細步驟、運用及實施特色，並探討實施平衡計分卡前後財務營運績效之比較。 二、探討個案公司提昇組織管理效能及驅動平衡計分卡之關鍵因素 以驅動高組織績效關鍵因子與管理效能為問卷調查之藍本，了解個案公司員工所認知驅動平衡計分卡之主要關鍵因素，並探討提昇那些組織與管理效能之情形。 本個案之研究針對上述之研究目的，發現以下的結論： 一、個案公司推行平衡計分卡之特色 (一)策略目標與獎勵制度及個人與部門目標密切連結 (二)最高主管和核心團隊主管支持推動及落實平衡計分卡 (三)開明、公平、信賴、有彈性、願意負責與挑戰的管理學習文化 (四)導入實施成本低且推行速度快 (五)人資主管擔任核心團隊成員 二、個案公司員工認知各項組織與管理效益指標皆有提升 指標中，產能利用率、員工的效率與生產力、公司的整體表現、個人的工作表現、所屬部門工作表現、對工作安全衛生環境滿意度以及公司整體競爭與同業比較，七項指標均高於總體平均值，表示個案公司員工對這七項組織與管理效益，認同有提升的共識性高。 三、驅動組織與管理效能關鍵因素 個案公司員工問卷資料分析結果，影響組織與管理績效關鍵因素有以下八項： (一)組織存在願意冒險及有彈性的文化 (二)提供員工成長或承擔重要責任的機會 (三)策略目標結果與財務連結 (四)主管提供問題解決及必要的資源支持 (五)均衡的衡量指標與策略目標連結 (六)績效結果與獎酬密切連結 (七)高階主管的領導支持 (八)員工認知實施平衡計分卡制度是公平的可以信任的 This research is using a sample company in Taiwan Silicon valley - HsinChu Science Park. It is the only company that has implemented Balance Scorecard successfully. This Hi- Tech industrial company is implementing BSC to be a day- to- day work without contracted consultant. The experience of using the BSC process in learning organization at low cost could become the bench marking of other companies or individuals. The topics of this thesis are as following: 1.To study the reasons of why the company implements BSC system, how to operate BSC in day-to-day work, the feature of implementing BSC, and the comparison of finance performance results before and after implementing BSC system from 2000 to 2003. 2.To point out the increase of organization or management performance indicators and key factors of driving force organization performance through the analyses of an individual questionnaire survey data. Based on the finding of this research, the following conclusions are reached: 1) The feature of the implementation of BSC in the sample company 2) Link among company’s strategy objective, reward system, and alignment with an individual and department goal. 3) The support and implementation of BSC in top management level and core team members. 4) Culture of open mind, fairness, trust, flexibility, willing to take responsibility and challenge in organization and management. 5) Low cost and fast learning to build in BSC system. 6) HR manager should be the core team member. 2.Employees’ awareness for increase organization and management measurement of performance indicators. Seven items of performance indicators are increasing - production capability, employees efficiency, productivity, company overall performance, individual performance, department performance, working environment，ESH satisfaction ratio, and company performance compared with peer companies, The above items are higher then total average score of organization and management performance. 3.Key factors of driving organization and management performance From the Analysis of employees survey data, there are eight key factors result in impact organizational and management performance can be found, the factors are as follows: 1) Risk taking and flexibility culture in organization. 2) Opportunities for the employees have on the job development and taking more responsibilities. 3) Link between Finance goal and organizational strategy achieved result. 4) Manager’s immediate help in finding solutions to problems at work and attaining needed resources support. 5) Link between balancing measurement and organization strategy. 6) Link between rewards system and performance result achieved. 7) Top management level’s leadership and support. 8) Employees are aware of fairness, credibility and trust in implementing BSC system. |
