摘要: 國內各大造紙公司對於經營績效的評估，目前皆以年度結束後，結算整年度的盈虧作為經營績效的好壞。如此的評估方式，無法呈現工廠或公司營業部門於整個年度中的實際經營狀況，故於年中或年終對於工廠及公司營業部門的績效考核時，無法有效評估實際的績效的好壞。 相對於工廠和公司營業部門的經營績效評斷，利潤的創造者是營業部門銷貨量的增加，或者是銷售單價的提升，使得整體公司利潤增長；還是工廠於生產作業面，有創新的製程，減少生產成本的大幅降低；或者是工廠於所有生產面控制得宜，使得生產成本下降，增加公司獲利的來源。於業界的目前作法，皆無法有效且合理的評估方式。 本研究透過良好KPI(關鍵指標)的建立，藉以呈現出組織績效的變化，作為對公司經營改善的參考，進而改善經營體質，及增加競爭力。 本研究採用個案研究法，以造紙工廠的工務部門為研究對象。利用部門成員討論方式，及公司相關企業所屬工廠的管理階層人員，以問卷調查方式，敘述性統計分析，導入工廠工務部門實際運作，探討實用的KPI。期望此研究過程與經驗再推行至其它部門，建立整體工廠或公司營業部門的經營績效衡量。 Abstract: Performing efficiency evaluate to use profit decrease or increase at the end year by the paper manufacture company. It can not evaluate the Performing efficiency actual good or bad about plant department or sales department. To evaluate profit of Performing efficiency that it come from plant department's cost down or sales department's quantity of increased good, the paper manufacture company have not evaluated method to perform. This research use to build KPI (KEY PERFORMANCE INDEX) to display difference about performing efficiency of plant department or sales department. It can be referenced by the paper manufacture company to modify management means. This case research will use a maintenance department of the paper manufacturing company in Taiwan as a sample for KPI establishment and evaluation. It adopt a discussion from member of maintenance department and investigating of relational high level management people and adopting a description statistic analysis method to execute in maintenance department to study useful KPI.I hope providing this study process that can be reference by other department while introducing KPI measurement.
