| 摘要: | 本研究以平衡計分卡制度導入建設公司經營管理模式為探討主軸，主要研究對象為廣春成建設股份公司，針對個案建設公司平衡計分卡制度之導入，主要利用策略管理規劃分析相關內容，彙整出平衡計分卡所需的評估指標，再用公司深度訪談及問卷調查等方式，整合公司內外部資訊，並分析及篩選評估關鍵指標所在，以提供個案公司建構平衡計分卡之制度。其個案公司建構平衡計分卡之主要探討項目為：平衡計分卡四構面分析與策略連結、發展及彙整績效評估指標、篩選績效評估指標、建構平衡計分卡、評估建設公司平衡計分卡之建構合理性。為評估個案建設公司平衡計分卡之相關績效指標建構之合理性，並利用績效評估指標評分其他二家建設公司之相關資訊合理性，以衡量平衡計分卡設計關鍵指標值之合理性及改善依據之合理數值。 本研究針對建設公司經營策略管理發展分析之主要結論，利用平衡計分卡之五力及SWOT等項目分析及歸納出策略發展內容如下所述： 一、創新策略：符合市場需求及創新是發展策略成功關鍵因素，而創新也 是產品差異化的基礎。 二、低成本策略：採行低成本策略，使企業在景氣低糜時，仍具有高度競 爭力及優勢。 三、差異化策略：企業對產品採行差異化策略包括規劃、設計及製程，為 奠定企業發展策略成功關鍵因素。 四、品牌策略：使顧客對產品品牌產生認同感及客戶滿意度的肯定。 五、領先策略：利用持續性的「質」提昇及產能「量」的擴充，達成市場 領先佔有策略，以創造出「以量制價」之競爭優勢。 This research take is balanced the idea branch customs station system to induct the construction company management and operation pattern as to discuss the main axle, the main object of study constructs the Joint-stock company for Guang Chuncheng, induction in view of the case construction company balanced idea branch customs station system, mainly uses the tactical management plan analysis related content, collects puts in order the appraisal target which the balanced idea branch customs station needs, uses company ways again and so on depth interview and questionnaire survey, the conformity company internal and external information, and analyzes and the screening appraisal key indicator is, provides the case company to construct system of the balanced idea branch customs station. Its case company constructs the balanced idea branch customs station the main discussion project is: The balanced idea branch customs station four construction surface analysis and the strategy link, the development and collect the entire achievements appraisal target, to screen the achievements appraisal target, the construction balanced idea branch customs station, construction of rationality the appraisal construction company balanced idea branch customs station. For appraisal case construction company balanced idea branch customs station rationality of the related achievements target construction, and grades other two using the achievements appraisal target to construct the company the related information rationality, weighs rationality and the improvement basis the balanced idea branch customs station design key indicator value the reasonable value. This research manages the tactical management development analysis in view of the construction company the main conclusion, fifth use balanced idea branch customs station project analyses and so on strength and SWOT and induces the strategy development content as follows to state: 1、Innovation strategy: Meets the market demand and the innovation is develops the strategy to succeed the key aspect, but innovates Is the product variation foundation. 2、Low cost strategy: Picks the line of low cost strategy, causes the enterprise when the booming low broom corn millet, still had competes highly Struggles the strength and the superiority. 3、Variation strategy: The enterprise picks the line of variation strategy to the product including the plan, the design and the system regulation, is Establishes the enterprise development strategy to succeed the key aspect. 4、Brand strategy: Causes the customer to have the sympathy and the customer degree of satisfaction affirmation to the product brand. 5、Leading strategy: The promotion and produces energy “the quantity” using long-enduring “the nature” the expansion, achieves the market Is in the lead holds the strategy, creates “by the quantity system price” the competitive advantage. |
