自 Kaplan 及 Norton 於 1992 年提出平衡計分卡後,平衡計分卡即被視為 策略管理及績效衡量領域之利器。經過多年企業實務之測試與驗證,對於策略 之擬定、執行及管理上已發展出相當完整之架構。惟以往之研究多數係探討公 司本身之平衡計分卡,對於與外部夥伴共同制定計分卡之領域著墨甚少。部分 相關研究文獻未強調供應商之策略性,而係自一般營運角度出發,與重視供應 鏈管理概念之現代企業競爭模式背道而馳。 本研究提出「策略性供應商計分卡」,作為引導供應商如何協助企業達成 策略、建立長期策略夥伴關係之指引。研究內容中,詳細論述總公司計分卡推 導至策略性供應商計分卡之過程、各議題間之邏輯支撐關係及關鍵衡量指標說 明。策略性供應商計分卡以策略性供應商為主體,納入策略性事項,並訂立指 標加以衡量。該工具不僅可以幫助個案公司及其供應商辨識具策略價值之營運 活動,更能作為企業之間的溝通橋樑,開創共同開發、協同合作之可能,並將 不同組織的目標衝突減至最低,最終提升供應鏈整體績效。 / This study proposed a management tool, "strategic supplier balanced scorecard", as a guide for suppliers about how to help their buyers to achieve companies’ strategic goals. Also, Corporations can use this tool to establish long-term strategic partnership with their strategic suppliers. In this research, the design process of strategic supplier balanced scorecard would be thoroughly elaborated, including the connection between the company’s balanced scorecard and strategic supplier balanced scorecard, the logic support of each strategic issues, and detailed instruction of key performance factors. Strategic supplier balanced scorecard is applied mainly on strategic supplier. With the tools help, corporations and its strategic supplier can not only define important operation activities with strategic values, but also set key performance factors to evaluate the outcomes. Strategic supplier balanced scorecard is regarded as a mutual communication tool, making corporations and their strategic supplier to work together, lowering the potential conflicts that would cost damage to both side, and ultimately enhancing the overall performance of the supply chain.