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Please use this identifier to cite or link to this item: http://ntour.ntou.edu.tw:8080/ir/handle/987654321/16989

Title: 探索外商公司平衡計分卡之應用—以S外商公司為例
Exploring the Application of the Balanced Score Card to Foreign Company : The Case of
Authors: Tien-Nu Wang
Contributors: NTOU:Department of Shipping and Transportation Management
Keywords: 平衡計分卡;策略管理;績效管理
Balanced Scare Card;strategic management;performance management
Date: 2006
Issue Date: 2011-06-30T08:46:24Z
Abstract: 摘 要 二十一世紀是以知識為利基的競爭年代,無論是傳統產業或新興科技、生化產業或服務業,皆須面對一樣的競爭本質—知識、智慧型的競爭。Kaplan & Norton 於西元1992年提出一套企業組織發展策略兼具績效評估的工具—平衡計分卡(Balanced Score Card, BSC),可讓組織成員對企業願景有所瞭解,並將企業各項策略發展成可實施的行動方案,進而確實執行,提升對顧客的服務,並增加企業價值,創造競爭優勢。 因此本研究試圖經由觀察一家應用平衡計分卡之外商公司,來瞭解中小型企業該如何成功地規劃並實施平衡計分卡。經由研究得知,該外商公司成功規劃與實施平衡計分卡之因素有六項,即 (一)最高主管應確定企業願景與公司文化。 (二)高階領導者的支持與參與。 (三) 分階段實施及執行,較有利推動與成功。 (四) 不斷溝通、學習與持續循環的檢討過程。 (五) 結合公司ERP與IT技術,以及推廣e化。 (六)確實落實績效評估並結合獎酬制度。 關鍵詞:平衡計分卡,策略管理,績效管理
Abstract The 21st century is a competition age by taking the knowledge as the niche base. Regardless of the traditional industry, the emerging science and technology, the biochemistry industry or service industry, they are all must face the same competition essence—knowledge and the wisdom competition. Balanced Score Card(BSC), proposed by Kaplan & Norton in 1992, is a tool of developing the strategy and making performance evaluation for the enterprise. BSC may let the enterprise members to understand the perspective of the enterprise and develops the course of action for each strategy which may implement. Then, these action alternative can be truly carried out. Further, the promotion of customer's service, and the increase of enterprise value,can be validy achieved. By observing a foreign company had applied BSC, this research attempts to understand the small and medium-sized enterprises how to successfully plan and implement BSC. Finally, six key successful factors for implementing BSC are obtained: (1) The highest manager should determine the perspective for the enterprise and the cooperate culture. (2) High-level leader's support and participation. (3) Dividing the stage of implementation and execution can make more advantageous impetus and success. (4) Unceasingly communicate and learn as well as continuously self criticise. (5) Unify the ERP and IT technology, and promote e technology. (6) Truly carries out the performance evaluation and combine the reward system. Keywords:Balanced Score Card, strategic management, performance management
URI: http://ethesys.lib.ntou.edu.tw/cdrfb3/record/#G0T94410024
Appears in Collections:[航運管理學系] 博碩士論文

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