| 摘要: | 平衡計分卡(The Balanced Scorecard；BSC)係由管理大師Robert Kaplan 和David Norton所提出，是一項與公司策略相結合，協助企業將組織策略加以落實的管理制度；同時平衡計分卡是企業在策略訂定後該如何執行的一個方向，可透過可以衡量的指標，來引導策略的執行及成功。 平衡計分卡自1992年正式發表至今近15年來，在全球已非常盛行，台灣企業實施平衡計分卡的普遍程度相對較低。在創新時代潮流與全球化趨勢的衝擊之下，台灣的企業也正面臨高度的競爭壓力。因此，企業在管理及策略上尋求利基顯得更加重要，所以平衡計分卡未來勢必成為台灣企業在知識經濟時代不可或缺的管理工具之一。 本研究是以國內某一外商資訊科技公司售前技術支援部門為研究對象，採用個案研究方式，運用實地的觀察、親自參與閱讀個案公司的相關資料及訪談相關人員等方式；對個案公司策略、作業流程及平衡計分卡制度進行了解，籍以形成後續問題探討之內容。並探討其實施時所遭遇的問題，根據結果提出建議的解決方案與可行的改善方向。 本研究之結論，首先將個案研究部門所面臨之問題，區分為技術面、人為面、及組織面等三個層面，並歸納整理十項較具代表性的問題，分別提出建言及解決方案：（1）技術面：盡量避免質化指標、提出依循「SMAART」 原則訂定績效指標、減少績效衡量指標的數量…等解決方案；（2）人為面：減少衡量指標的數量，並儘量採用量化且具絕對重要性的績效指標…等解決方案；（3）組織面：落實「層級擴大化(Broadbanding)」的薪資架構…等解決方案。其次本研究對個案公司提出以下三點建議：(1) 建議獎酬制度依部門特性加以設定，並與績效管理系統相連結，以真正反映部門的經營績效；（2）針對本研究所探討出的問題，實際運用各項建議解決方案，以提昇執行成效。並持續追蹤與考核計分卡內容，在各部門運用的過程中，所產生的問題，並作成紀錄，以供後續檢討與改善之用。（3）隨時因應外部與內部環境的更迭及組織策略的創新，適時加以修正與變革計分卡的內容。另對後續研究者亦提出「以其他產業為個案對象持續研究」、「持續探討個案公司執行及改善之成效」、「與其他管理工具整合」等三項建議。 本文將研究深入實務界，不但有助於了解理論與實務間的差異，縮小差距，亦可藉此深入了解理論的內涵、驗證理論在實務界的應用情形，尤其是以外商公司制度與本土的相容性及適用性，增加學術界對實務問題的了解。 The Balance Scorecard (BSC), introduced by management experts, Robert Kaplan and David Norton, is a management system, which integrates corporate strategies and helps businesses implement its organizational management policy. The BSC also provides a directional guideline for businesses to lead the implementation and ensure its success. In the 15 years since its first introduction in 1992, the BSC has been widely used in the world, while its implementation is relatively fewer in Taiwan businesses. Under the impact of the innovative era, the enterprises in Taiwan are also facing the highly competitive pressure due to the wave of globalization and internationalization. As a result, it will become more important for businesses to find a niche in areas of management and strategy. Thus, in the future, BSC would become a key tool for Taiwan businesses in this age of knowledge economy. This research will study a Presales department of a foreign IT company in Taiwan, using case study, on-spot observation, review of company cases and relevant information, and interviewing relevant parties; to gain understanding of the company strategy, working procedures, and its BSC. The information gathered will serve as content for problem analysis and study the problems faced, and based on this study, to provide recommended solutions and a feasible direction for improvement. The conclusions of this research divide confronting problems of the studied bank into technical aspect, factitious aspect, and organizational aspect. After anatomy, ten symbolic problems are mentioned, and so are the proposals and solutions. (1) technicial aspect: several solutions are named , such as avoidance of using material indicators, setting up indicators in accordance with rule of “SMAART”, decrement of quantity of performance assessment indicators, etc. (2) factitious aspect: several solutions are named , such as decrement of number of assessment index, using quantifiable indicators, enhancement of BSC training, etc. (3) organizational aspect: several solutions are named , such as actual execution of Broadbanding salary architecture, etc. Then three suggestions are brought up by this research: (1) Suggested the Salary Prize Reward system establishes according to the department characteristic, and links with the performance management system, by true reflection department's management performance. (2) Based on problems discussed in this research, practically use all solutions to enhance executive performance. And continually track and check contents of balanced scorecards. Keep records of occurring problems during the process of usage in every division and can be exploited for subsequent review and improvement. (3) Cater to changes in outer and inner environment and cope with innovation of organizational strategies for aptly adjusting and changing contents of balanced scorecards. Furthermore, three suggestions are provided for continuous researchers. They are continuous research based on other industries, consistent discussion of the studied bank about its performance of execution and improvement, and integration with other managerial tools. The thesis provides an in-depth look into the practical usage of BSC which not only helps us understand the gap between theories and real case practice to reduce the gap, but also helps us better understand the theories and its practical use, with particular focus on foreign company policy and its application of BSC, and compatibility with local business practices, which will enhance academia’s understanding of some practical problems of BSC. |
