以個案研究方法探討平衡計分卡制度之導入與應用NONE

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題名:	以個案研究方法探討平衡計分卡制度之導入與應用NONE
作者:	范靜怡;Jing-yi Fan
貢獻者:	資訊管理學系碩士在職專班
關鍵詞:	平衡計分卡;績效管理;Balanced Score Card;Performance Management
日期:	2010-06-28
上傳時間:	2010-12-08 14:57:51 (UTC+8)
出版者:	國立中央大學
摘要:	面對企業外部環境的不斷變遷，以及經濟全球化的直接影響，使得所有企業面臨著不斷加劇的市場競爭，從顧客需求被動回應，轉變成主動預測和管理顧客需求。為追求企業永續經營與成長，平衡計分卡經過用心的導入，可以有效整合企業策略目標與績效管理，成為企業策略指導方針手冊，進而找出差異原因以改善內部流程。由於平衡計分卡非常重視流程檢視及執行，因此需要高階主管的支持與公司同仁的參與及執行，由上而下推動，才能形成公司營運的中心思想，以成為企業經營的一種規範。本研究應用平衡計分卡之理論與架構，針對個案公司之願景、使命、價值、策略、面對績效管理相關度，深入瞭解個案公司的經營管理策略目標，將個案公司現行經營管理制度、各項構面與平衡計分卡制度之各項理論進行研究。透過個案研究實地參與及觀察之方式，完整介紹個案公司實際推行平衡計分卡之過程及作法，深入瞭解企業應用平衡計分卡方法論時所產生之問題，並以個案公司實際推行之經驗，瞭解企業應用平衡計分卡之關鍵成功因素及相關面臨的問題，作為本研究對個案公司面臨推行問題之借鏡與參考。本研究發現，平衡計分卡的導入能幫助個案公司聚焦策略目標，輔以衡量指標的評估，有助於發現策略目標並執行成果，將企業許多不同的關鍵成功因素彙總於一份管理報告之中，以利個案公司持續推動平衡計分卡之參考。平衡計分卡制度歷經多次修改，每一次修改皆花費許多時間與金錢，但績效指標每年仍應依據產業願景、市場情況…等因素做調整。在資訊方面，需要建構出能夠完成符合策略的目標，並提高個案公司行政效率及創新，使得策略性衡量指標與資訊系統能夠相連結。以上是導入平衡計分卡成敗的重要關卡，最終才能使得企業有良性的發展及經營績效的提昇。With constant transition outside the enterprise, globalized economy brings direct impact which makes whole industry faces fierce competition day by day. In the pursuit of enterprise's sustained operation and growth, there is a transition from passively replying clients' demand to aggressively predicting and managing clients' demand. By the lead of Balanced Score Card (BSC), enterprise's strategic goal and performance management can be effectively integrated. In advance, BSC can become enterprise's strategic road map because the internal operation procedure can be improved by finding out the difference cause. The thesis mainly focuses on the selected case study of corporate. By making use of BSC's theory and structure, the enterprise's recent operation and management are deeply reviewed in different respect, such as prospect, mission, value, strategy, performance management. The thesis can completely leads reader to understand the difficult part and successful key element for reference when BSC imports to the case study of corporate. When BSC is implemented to the case study of corporate, it not only helps the enterprise to discover, attend and focus on the strategic goal by evaluation of measurement index, but also helps the enterprise to summarize a management report of key successful element. BSC system needs to be modified several times. Every revision of BSC costs much and wastes time. In information respect, the strategic goal which can be made needs to be present, and the case study of enterprise's administration efficiency and innovation need to be improved. The above is the key point to successfully implement BSC, and finally the corporate can have remarkable development and outstanding achievement.
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