以平衡計分卡觀點建構組織策略地圖—以個案公司為例

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題名:	以平衡計分卡觀點建構組織策略地圖—以個案公司為例
作者:	溫達祥;Wen,Ta-hsiang
貢獻者:	財務金融學系在職專班
關鍵詞:	平衡計分卡;策略;策略地圖
日期:	2015-07-21
上傳時間:	2015-09-23 11:58:05 (UTC+8)
出版者:	國立中央大學
摘要:	平衡計分卡(Balanced Scorecard)於1992年，由哈佛大學的Kaplan教授與諾朗諾頓研究所的Norton博士發表以來，不僅為全球管理界帶來劃時代的影響，也使全世界在策略管理與績效考核上邁向新紀元，更為全球企業家在艱困的經營管理策略上，導引出一條光明的前景。平衡計分卡是一套有邏輯的策略管理體系，企業透過平衡計分卡系統性思考及架構方法，讓組織聚焦於策略上，經由策略地圖，具體呈現組織策略形貌，使組織成員有效率及落實執行組織策略，發揮組織內外綜效，進而獲取組織利益最大化。本論文研究希望透過平衡計分卡為個案公司架構一套專屬策略管理體系，以達成下列目的：一、根據G公司所處的產業環境競爭特性下，說明G公司的願景、經營現況與策略目標。二、依據平衡計分卡四個構面，規劃G公司之平衡計分卡。三、依據策略與平衡計分卡的連結，建立G公司之平衡計分卡策略地圖。四、依據公司層級平衡計分卡，發展一階部門層級平衡計分卡及具體行動方案，以達成公司策略目標。本論文研究結論如下一、依平衡計分卡及策略地圖實現公司願景經由個案與董事會、董事長、總經理、經營階層之討論，確認公司經營使命及願景，透過平衡計分卡四構面策略規劃，實現公司成為機能性、防護性布料及服飾之領導先驅。二、連結上下策略目標與經營管理公司經營目標與部門目標結合，透過關鍵績效指標管理，完成具體行動計畫目標，達成公司經營策略目標，透過溝通協調及資源分配，達成策略主題。三、發展策略型態、具體行動計畫及衡量指標平衡計分卡策略主題之達成，須透過發展策略型態、擬定具體行動計畫以分配公司資源，並經由衡量指標以反映經營績效。關鍵字：平衡計分卡、策略、策略地圖 ;Since its publication by Harvard Professor, Dr. Norton Kaplan, in conjunction with US management consultancy Nolan-Norton, Balanced Scorecard (BSC) not only has brought revolutionary impact to the global management community but also started a new era on strategic management and performance evaluation. BSC has provided guidance to countless entrepreneurs around the world to overcome struggles in management strategy and revealed the path to a brighter future. BSC is a strategy performance management tool which allows enterprises to focus on the strategic agenda of the organization and enables managers to keep track of the implementation of a strategy by staffs. Through the utilization of strategy map, the organizational strategy is specifically presented, allowing staffs to effectively and efficiently implement the strategy to achieve optimal corporate profitability. This case study is to design a specific strategy management system for Company G through the utilization of BSC in order to achieve the following objectives: 1. Based on the competitive nature of the industry environment Company G is in, define the company′s vision, and translate it into operational goals. 2. Develop Company G’s BSC according to the four perspectives. 3. Establish Company G’s Strategy Map according to the linkage between company strategy and BSC. 4. According to the company level Balanced Scorecard, developed a first-order department level Balanced Scorecard and concrete action plan to achieve the company strategic goals. In this case study, results were as follows 1. Achieving the company vision in accordance to the balanced scorecard and strategy map Concluded from the discussion with board of directors and managers on Company G’s mission and vision, and, through the strategy planning defined by the four perspective of BSC, Company G aims to become a leading pioneer in functional protective fabric and apparel. 2. Link the operational objectives and performance management The linkage between operating objectives and departmental targets, through management of key performance indicators, completes specific action plans to reach the strategy management goals. Through communication and coordination and allocation of resources to achieve strategic agenda. 3. The development of strategy patterns, concrete action plans and measurable indicators Accomplishment of strategic agenda of Balanced Scorecard shall be through the development of strategy patterns and specific action plans to allocate corporate resources via a measurable indicator to reflect the operating performance. Key Word：Balanced Scorecard、Strategy、Strategy Maps
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