| 摘要: | 由美國教授大衛諾頓(Dave Norton)與羅伯柯普朗(Robert S. Kaplan)於1992年所提出的平衡計分卡，不論在學術界與實務界已經是相當純熟的策略管理工具。經過這十餘年的發展，目前在台灣各產業在成功執行運用平衡計分卡的企業案例漸趨成熟且眾，然而將在台灣成功經驗複製到中國大陸地區的子公司屈指可數。
因此本研究以大陸地區電子產業為對象，針對企業在規劃與設計平衡計分卡之成功經驗為主題，藉由彙整相關文獻的探討，並回顧平衡計分卡在大陸地區實施成效與經驗，同時針對個案公司成立背景及發展過程等進行資料蒐集。透過個案研究方法發展出三項研究目的，分別是：一、簡介個案公司(D公司)實施平衡計分卡制度。從決定採行平衡計分卡之原因到企業內部實務運作以及落實執行平衡計分卡推行之時程與步驟；二、績效管理與平衡計分卡之探討（關連性），電子業運用平衡計分卡之績效指標，如何經由經營策略導出績效評估制度，大陸廠區推行平衡計分卡的績效成果；三、以平衡計分卡之大陸廠區執行經驗，探討規劃設計績效管理之模式，以及大陸廠區的實現經驗對台灣複製有無幫助。
透過此研究將個案公司資料整理分析後，歸納出有三項研究結論：其一，為平衡計分卡制度可在大陸子公司被成功推動。其二，為e化的績效管理系統確為推動BSC的成功關鍵因素，並可縮短整體時程。其三，在子公司推行的BSC知識經驗，已開始反向回流往母公司擴散。另有三項未來研究建議：其一，母公司有BSC，子公司的知識經驗反向回流的影響性。其二，母公司無BSC，卻由子公司來作為BSC的啟動者。其三、擴大研究對象改以多重個案研究方式。
;The Balanced Scorecard（BSC）, which was proposed by Dave Norton and Robert S. Kaplan in 1992 is a quite skillful strategy management tool, no matter in the academic world and business world. After more than ten years development, at present more and more corporations successfully used the BSC in the Taiwan various Industries, but it is very few, which has duplicated the Taiwan successful experience into the branch company in Mainland China area.
By collecting relative documents and reviewing the effect and experience of the BSC carrying out in mainland area, this thesis researched the electronics Industry in mainland area, especially the successful experience of company programming the BSC, and collected the establishment background and development process documents of the case study company. Through case study, I developed three research aims: First, the introduction of case study----D company carrying out the BSC. I analyses the reason to carry out the BSC, the way and the process of carrying out the BSC in this company; Second, the relationship of performance management and the BSC, including the performance indicator of electronics Industry carrying out the BSC, how to educe the performance evaluation by operation strategy and performance production of carrying out the BSC in Mainland China plant; Third, with the experience of carrying out the BSC in Mainland China plant to design the model of performance management and to analyses whether the experience is helpful to Taiwan company or not.
Through research and analyses the case company documents, three research conclusions and three suggestions were induced.
The research conclusion:
First, the BSC system can be successfully carried out in Mainland China plant.
Second, the “E” performance management system is true be the KSF to promote the BSC and can shorten the whole time.
Third, the BSC knowledge experience in the branch company has started the reverse backflow to the parent company.
The research suggestions:
First, the parent company has the BSC, the influence of the branch company knowledge experience reverse backflow.
Second, the parent company does not have BSC, the branch company carried out BSC firstly.
Third, the research object will be expanded and instead by the multiple case study way. |
