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Please use this identifier to cite or link to this item: http://ntour.ntou.edu.tw:8080/ir/handle/987654321/16476

Title: 結合平衡計分卡與智慧資本建構定期航運業經營績效評估模式之研究
Integrating Balanced Scorecard with Intellectual Capital to Build Performance Evaluation Model for a Liner Shipping Industry
Authors: Wen-Cheng Lin
林文晟
Contributors: NTOU:Department of Shipping and Transportation Management
國立臺灣海洋大學:航運管理學系
Keywords: 平衡計分卡;智慧資本;資料包絡分析法;層級程序分析法;模糊理論;定期航運業
Balanced Scorecard (BSC);Intellectual Capital (IC);Data Envelopment Analysis ( DEA);Analytic Hierarchy Process (AHP);Fuzzy Set Theory;Linear Shipping industry
Date: 2005
Issue Date: 2011-06-30T08:39:06Z
Abstract: 中文摘要 在變動快速的二十一世紀,資訊、科技與企業經營環境均快速變遷,使企業面臨更多的競爭與挑戰,在這樣的環境中,策略管理(Strategy Management)是影響企業繼續生存的重要因素,而策略管理需要一套控制機制,這個控制機制就是績效評估(Performance Evaluation),好的績效評估方法,除了能夠正確有效的帶領組織朝向目標發展外,還有助於組織的文化傳承。現今的績效評估方法繁多,多以財務及營運現況為主要衡量項目,較少注意到創新學習及顧客滿意度等,如Beaver(1966)、Altman(1968)等人即謂經營績效的評估由於許多非量化資料難以取得,且其代表性易受質疑,因此多以傳統的財務分析方法求出個別的管理指標,然在變化快速及知識經濟的時代,企業若僅考慮財務指標,將不易完全洞察經營的全貌,唯有再透過人力開發、顧客關係管理及標竿管理等工具才能改善傳統之缺失,所以一些包括有非財務指標的績效管理工具如雨後春筍的出現,如:平衡計分卡(Balanced Scorecard)、智慧資本(Intellectual Capital)等。 作業基礎成本制度及平衡計分卡等管理工具可幫助企業進行成本分析或成本控制,如能再結合績效值可量化的數量模式與方法,諸如:資料包絡分析法(Data Envelopment Analysis;DEA)、層級程序分析法(Analytic Hierarchy Process;AHP)、區別分析、集群分析及線性迴歸分析、灰關聯分析及模糊理論等,將更有助於企業之整體經營績效的衡量。 本研究的績效評估模式即依平衡計分卡的四大構面,並結合績效值可量化的數量模式,以智慧資本觀點設計績效衡量指標,建構出財務與非財務構面的整體性定期航運業績效評估模式如下: 在財務構面以資料包絡分析法衡量績效;非財務構面則結合層級程序分析法及模糊理論衡量績效,此評估模式可改善傳統上僅由財務構面評估企業經營績效的缺失,同時亦將之運用於長榮、陽明及萬海航運等定期航運業的績效評估。研究結果發現萬海航運在財務與非財務的績效表現均最亮眼,此結果符合平衡計分卡強調非財務構面的良窳最終會反映在財務構面的績效表現。同時亦運用資料包絡分析法的差額變數分析提供企業管理當局瞭解其投入資源的運用情況,亦即找出其無效率的因素及可能的改善方法。 關鍵詞:平衡計分卡、智慧資本、資料包絡分析法、層級程序分析法、模糊理論、定期航運業
Abstract A rapid change in information technology and business management, enterprises face more competitions and challenges in Twenty-first century. Strategy management is the key factor for businesses to survive, so managers should plan a performance evaluation management system. A good performance evaluation method not only helps businesses to achieve correct target, but also communicates organization culture. Unfortunately, current performance evaluation management mostly focuses on financial indicators for performance evaluation without taking innovation and customer satisfaction into consideration. However, there are still evaluation systems such as Balanced Scorecard and Intelligence Capital that pay attention to both financial and non-financial indicators. Though Balanced Scorecard and Intellectual Capital can support cost analysis or control management, they lack quantified indicators to fully express the performance. So, some evaluation tools, such as Data Envelopment Analysis, Analytic Hierarchy Process, or Fuzzy Set Theory, have been well developed to overcome the above mentioned drawbacks. The purpose of this research is to develop a new performance evaluation system based on four dimensions of Balanced Scorecard by integrating both financial and non-financial approaches with the DEA, AHP, and Fuzzy Set theory. This model could improve the shortcoming of the current performance evaluation that only focuses on financial indicators. Furthermore, it can improve the performance evaluation for linear shipping industry. Key Words: Balanced Scorecard (BSC), Intellectual Capital (IC), Data Envelopment Analysis (DEA), Analytic Hierarchy Process (AHP), Fuzzy Set Theory, Linear Shipping industry.
URI: http://ethesys.lib.ntou.edu.tw/cdrfb3/record/#G0D92730001
http://ntour.ntou.edu.tw/ir/handle/987654321/16476
Appears in Collections:[航運管理學系] 博碩士論文

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