| 摘要: | 美國哈佛大學教授Kaplan及Norton於1992年所提出的平衡計分卡（The Balanced Scorecard）在學術界及實務界作過許多實證研究，其架構強調企業財務與非財務、內部與外部、長期與短期、領先與落後指標間的平衡，不僅為一績效評估工具，更是與企業策略面相結合策略管理之工具。
國內計程車業在市場機制失靈的情形下，早已面臨經營困難的問題，不僅無法滿足客戶的需求，難以維持計程車司機生計，且計程車業附加價值有限，無法發揮規模經濟提升獲利的作用。如何有效進行計程車的派遣及管理以提升服務品質，謀求轉型以吸引消費者搭乘，擴大市場需求，來增加計程車乘客率及降低營運成本，實為重要之課題。故本研究之目的，除了對經營策略、競爭策略、平衡計分卡做歸納陳述外，並以大台北地區某一衛星定位計程車業者為研究對象，以個案研究的方式透過平衡計分卡之觀念，分析其經營策略，並收集個案公司現行績效衡量指標，以包括財務面、顧客面、內部流程面及學習成長面等四大構面加以探討，進而規劃、設計一套具有全方位管理功能之平衡計分卡，以幫助個案公司提升其經營績效。研究結論如下：
一、平衡計分卡的設計有助於個案公司平衡發展。
二、應擬定具體策略，並轉化成行動方案。
三、績效驅動因素與成果量度之因果關係之建立。
四、建立平衡計分卡制度以因應產業未來之變化。
;The Balanced Scorecard theory developed by Kaplan and Norton in 1992 had contributed to a large number of research studies in both the academic and the practical fields. The structure is to exaggerate the balance of norm between financial and non-financial, internal and external, long-term and short-term, ahead and behind. This theory is not only a tool for performance evaluation but also a tool for strategic alliance between companies.
Currently taxi operators facing competition pressure of the same business, low taxi loading rate, economic recession, the unemployment rate gradually rises, mass transit and public vehicle special-purpose road establishment (causes the taxi industry to enter the depression and competitive advantage of the taxi descends), how effectively carrying on taxi dispatching and management to promote service quality and competitive advantage, seeking reforming to attract the consumers to travel by taking the will, increasing the taxi passenger rate and reducing the operating cost, really become important topics.
In this study, examines the management strategy, the competition strategy and the balanced scorecard, and take one satellite positioning taxi company in Taipei as the research object, by the balanced scorecard to analyze its management strategy and collect its present performance measurement indexes, includes the financial perspective, the customer perspective, the learning and growth perspective and the business process perspective and so on four perspectives to discuss, then the plan, designs a set to have the omni-directional management function the balanced scorecard, helps it to promote its operation performance. Research conclusion as follows:
1.The balanced scorecard design is helpful to the document company balanced development.
2.It can make the strategies and turn them into the practical projects.
3.It can establish the caused and effect relation of performance driving factors and results.
4.It can be applied to the future of industry. |
