平衡計分卡自首次發表以來已經過近二十年，經過漫長的企業界實務驗證，理論已趨於完整，無論是哈佛商業評論抑或美國財星雜誌(Fortune)的報導，再再說明平衡計分卡已然成為企業管理實務之重要工具。雖理論架構已健全，但回顧國內中小企業在推行上然有窒礙難行之處，其一為推行之決意的不足、其二為績效獎酬連結偏弱、其三為人員管理教育訓練的缺乏。這一成功的管理工具也連帶影響了管理顧問產業的成長，許多管理顧問成為企業推行平衡計分卡之導師，管理顧問之諮詢服務費用所費不貲，在另一種面向上應證了管理需要成本之事實，許多迫切需要導入之企業無力支付委請輔導時，如有推行改革之決意就只能以試誤法嘗試尋找正確之道路；故本研究之著重於國內一自力導入平衡計分卡制度，並逐步改善其平衡計分卡制度、強化績效獎酬連結及建立企業管理教育至完善，同時將平衡計分卡管理DNA注入企業員工之電子公司為研究對象，介紹個案公司初次導入期後之檢討，於當期排除短期問題，並於次期消除、減少長期之困難，隨後修改至穩定狀態，對於各階段遭遇之問題與修改之項目進行長期之追蹤分析，而後提出相關建議及闡述一穩定之平衡計分卡運作模式，俾作為個案公司持續改善與後續企業導入平衡計分卡制度之修改建議與參考。

在競爭激烈，變化快速的今日，企業經營者面臨許多的挑戰。而在檢視經營成果時，不能只著重在傳統的財報分析，因財務績效本身所代表者，乃屬於一種「產出」性質，它們並不能具體不明顯地無知經營者該採取何種實質作法或途徑來突破現況，改善經營環境。另規劃經營者不能只知業績方向而不著力於策略的規劃與經營管理方式的改善與推廣，否則一旦碰到景氣低迷及產業萎縮則就會使企業遭到很大的經營危機。 本論文希望藉助適合的方法能使企業經營者做規劃策略方向並知該從何著手來改善企業。平衡計分卡恰是很好的工具，其可在有明確的策略發展方向確實地實行並落實至企業的每一個階層甚而每一位員工，如此企業體就會在同一個方向下共同努力以避免經營風險並共創新高。因而本研究依循個案公司之願景，核心價值，使命與經營現況，逐步形成策略的基本分析，整合分析最終形成策略發展方向。再透過平衡計分卡的設計時策略發展方向與平衡計分卡整合以達到前往之目的。 綜言之，本研究特以個案公司的條件及產業分析為體以規劃及形成策略發展方向，其後再與平衡計分共結合以徹底落實並執行策略方向。除此之外，本研究更希望透過對個案公司之研究能對電子零組件通路產業有所助益。有相關產業亦可從其中吸取經驗，達到知識及經驗交流的效果。 / In one fast, rapid and changeable business environment of today, business owner always must face more challenges. To review the operation results, business owner could not just emphasize traditional statements. The reason is that financial per-formance is just one output after operation and it could not clearly and obviously tell business owner to adopt what ways to break through current status in operation envi-ronment. And, business owner could not just know how to create billing but no views on strategy planning and management improvement. If not, once facing economic de-pression or industry shrink, business entity surely would have huge perils in its running. In this paper, we hope to assist business owner to get suitable ways in better strat-egy planning and also know how to do it for better improvement. Balance score card is one of good tool to let business owner physically implement related focuses to every department or even every employees after having one clear strategy development ways. Thus, everyone of business entity would endeavor together to avoid operation risks to create one new status and environment. In the research of this paper, it follows the vi-sion, core values, mission and current operation status of case studying company to gradually build fundamental and consolidated analysis in strategy development ways. After, passing through the design on balance score card, we let strategy development ways and balance score card be combined together. Finally saying, this paper bases on the conditions and industry analysis of case studying company to build strategy development ways then link it with balance score card and strategy development. In addition, it specially hopes to give new ideas in how to run electronic component distributor industry. Other similar industries also could get something of this paper for the purpose in knowledge and experience sharing.

平衡計分卡發展至今已超過十年，這個結合了策略管理、績效評估、組織溝通的管理工具，協助管理者由傳統只著重財務指標的狹小思維放大到策略核心思維的多元化層面，並透過平衡計分卡確實的將策略具體落實與執行，進而提升企業績效。平衡計分卡創新了管理制度的思維，同時也成為學者們積極探討的議題，但有關平衡計分卡所能提供的效益和其對管理上的影響的文獻卻不甚豐富。故本研究欲採實地實證（empirical）研究方式與問卷施測同步進行，探討實施平衡計分卡對企業組織、員工及績效之影響。 本研究以國內一家涉足各產業之集團事業為研究對象，其為國內少數廣泛推行平衡計分卡且已進入執行與初步回饋階段之公司，因此，本研究調查個案集團員工對於推行平衡計分卡後對組織內部及其個人影響之認知，以及觀察與分析集團下某公司導入前後關鍵績效指標之變化，以瞭解推行平衡計分卡前後之績效是否有改變，藉以補充國內對平衡計分卡實施效益之相關研究，並且為其他企業之導入平衡計分卡，提供參考與評估之依據。 / The concept of Balanced Scorecard (BSC) has been widely adopted by business organizations because it provides a lot of benefit. Since previous researches on Balanced Scorecard haven’t added much to our knowledge of the perceived benefit and the effectiveness of organizational performance. This research conducts a case study under a conglomerate implementing Balanced Scorecard and attempts to contribute to the body knowledge in the area by investigating the effect of Balanced scorecard on organization and employees. It also seeks to provide empirical evidence about the effect of Balanced Scorecard on one of the strategy business units (SBU) performance. The results of this research may be considered by the companies adopting or preparing adopting Balanced Scorecard.

Business literature is full of management techniques aimed at improving a company’s performance, strategy design and employee engagement. The Balanced Scorecard (BSC) is one of those techniques, and one that has considerably gained most of the attention since it was first introduced in 1992 by Dr. Robert S Kaplan and David P. Norton after a joint research. In the document, they suggested that a business should be studied using four perspectives: customer’s perspective, internal business perspective, innovation and learning perspective, and of course, the financial perspective, which is any company’s ultimate goal. The purpose is that managers should manage, ideally, three to five goals in each perspective and then have specific measures for those goals. The scorecard could then help managers simplify the organization’s vision and translate that vision into measurable actions that employees can understand and follow accordingly. The Balanced Scorecard is basically a performance analysis technique, designed for the ultimate purpose of translating an organization’s overall business strategy into specific, quantifiable goals and to monitor the organization’s performance with respect to achieving those goals. It provides, like the name states, a balance of financial and non-financial measures that focus on both short and long term performance. This document seeks to explain the BSC methodology and provide some evidence of its use in companies worldwide. It is also complemented with personal experience with the tool at a corporation in El Salvador. Research shows that companies that have implemented the BSC have seen significant improvements in their results. These results are not due solely to the BSC implementation, but they are evidence that the BSC can be an effective tool to help organizations achieve their strategic goals more easily if implemented correctly.

在全球化趨勢及網際網路、通訊科技的普及下，產業的典範轉移也逐步形成，新經濟時代中的知識已逐漸取代傳統經濟時代金錢、土地與資源的地位，成為企業創造財富的工具。以金融服務業而言，以往競爭上對於產品差異性並不大，然對於風險管控能力的不同，對於經營的績效也卻產生不同的效益。從產業價值鏈的發展上觀察，未來的競爭優勢主軸，將取決於企業知識的大量蒐集、妥善累積、迅速流通與適當應用，而組織知識則必需仰賴完善的方法論來進行運作，本研究擬從美國專案管理學會(Project Management Institute，PMI)所頒佈的PMBOK的架構，輔以平衡計分卡概念及組織能力成熟度等概念，探討銀行法務部門於銀行經營中的績效評估方法，進而據此建置一套績效評估架構，以達到組織內自動自發進行流程改善的功能，並提升整體企業的競爭優勢。 由於銀行面臨快速不同之需求與變化，如何快速調整與回應，將是未來經營管理者所面臨的課題，而傳統官僚式組織在組織回應的速度上，將難以符合消費者的需求。如何使銀行整體策略落實執行，而非流於銀行高層口號，則有賴於運用一套方法論，並據此方法來提升、改善整體銀行的能力，接受不斷變化的競爭環境。本研究透過相關文獻彙整現有專案管理理論概念，建構專業人員或部門於銀行價值鍊中的運作，並針對理論構成要素進行深入分析與探究，同時進一步探討利用平衡計分卡的績效管理工具，期望藉由個案探討的方式來提供銀行經營管理不同思考方向。

工業性產品大多適用於特定之領域，具有專精及獨特性，其往往不能透過行銷方式達成或提升業績，加上產業變化快速，產品生命週期縮短，所以必須不斷開發新的產品或尋找新的市場，以維持業績的持續成長，因此業務人員之績效好壞不能以一時的業績表現做判別。 業務單位配合公司策略設定目標，有些業務屬性較傾向從事新產品開發與新市場拓展，類似打獵的獵人(Hunter)，有些較傾向從事舊產品銷售與既有市場的維護，類似耕田的農夫(Farmer)，業務主管(Boss) 同時兼具新產品開發與舊產品維護之責。不同類型的業務人員之績效評估，必需要有一套制度化的衡量模式，本研究採用平衡計分卡的四大構面，作為績效考核的構面，目的是希望藉此發展出全面性的評量。 本研究先利用文獻探討的方式，歸納出業務人員績效考核指標項目，再透過專家意見調查，篩選出較具重要性的指標並建構績效考核的層級架構，最後以AHP層級分析法計算出各層級及指標的權重。 本研究結果顯示，業務人員財務及顧客構面的權重合計約佔70%，但比重會依業務類型有所差異，獵人型較重視顧客構面 (25%/45%)，農夫型則較重視財務構面 (45%/25%)，主管則介於兩者之間。但內部及學習構面權重，則與業務類型無關，沒有明顯差異，且二者重要性相當(15%/15%)。不同類型的業務人員除BSC構面權重外，其KPI重點也不同，即使共同的KPI在不同類型業務間，總權重及排名亦有明顯差異。 與其他類似研究類結論不同 (最重視為顧客構面，財務與顧客構面佔61.8%)，除構面外，次準則指標及權重也有很大差異，可能原因為產業別、受訪對象及公司文化差異所致；此外指標數多寡也會影響。

以風險與獲利之平衡為前提來改造金融市場 / This case study provides an analysis of the global financial crisis that began in 2007. What caused the crisis, who had been impact by this event, where does the economy currently stand, and what is the outlook for future going forward? The economy will surely recover at some time in the future. This case study reviews key economic facts, provides an introduction to risk and financial management concepts.

在現今全球競爭激烈的環境中，商品的供給需求型態，已由供給面轉為需求面，成為顧客導向的新經濟社會。是以傳統的績效評估制度對現今的經濟環境而言，顯然是無法滿足企業在策略運用上所需的資訊，更會導致錯誤的決策及競爭機會的喪失。 國外學者對平衡計分卡的研究已進行多年，卻多偏向概括性的探討，加上國內這方面是首篇針對此一主題研究的，故本研究擬採用個案研究的方式，了解本國金融個案公司建立平衡計分卡的情形，並對欲研究的問題進行更深入的探討。 本研究先針對個案公司所面臨的大環境進行探討，並對以往之作業方式檢討，確立出下列七大缺口： 【缺口一】政策過於抽象 【缺口二】教育訓練不足 【缺口三】顧客滿意度問卷調查項目不夠明確也不完整 【缺口四】日常營運因果關係薄弱 【缺口五】太過側重效率面 【缺口六】徵信照會規則未適時修改 【缺口七】作業量與決策及教育訓練無關 於是，針對個案公司以往所遇到的困境，個案公司決策採用平衡計分卡的觀念來解決目前徵信作業中心所面臨的各項難題，並最後與獎懲制度相結合，真正落實於管理體系之中。 本研究的目的，除了對平衡計分卡做歸納陳述外，並以國內一金融公司為研究對象，以個案研究的方式詳細說明此項制度對公司的效益及影響，可提供給相同產業之其他公司，或其他產業在考慮採行此新技術時之參考。 / In the present environment of drastic global competition, the model of product has already transferred from supply to demand and that becomes customer-driven's new economic society. For present economic environment, the traditional performance system obviously doesn't satisfy the information which the firm needs to employ in their scheme; moreover it leads erroneous decision and loses the competitive opportunities. The external scholars have researched the balanced scorecard for many years but most of them are inclined toward generality research. This is the first time that the theme-research focuses on this respect in our country, so this research adopts the way which analyzes the individual case in order to recognize the use of the balanced scorecard. First, this research focuses on the study of the big environment which the company of this case faces, and reviews and discusses its former business operation and then establishes firmly seven big defect: Defect Ⅰ : Policy is too abstract. Defect Ⅱ : Educational training is not enough. Defect Ⅲ : The poll of customer satisfaction is not clear, definite, and complete. Defect Ⅳ : The cause and effect of daily business operation is weak. Defect Ⅴ : The place too much particular emphasis on efficiency. Defect Ⅵ : The rule about credit isn't improved in time ? Defect Ⅶ : The business operation is not relative to the decisions and the educational training. Therefore, focusing on the difficulty of the individual case, the company of this case decided to employ balanced scorecard to solve the problems which the company faces, putting the reward system into practice in the management control system. The purpose of this research is not only introducing the balanced scorecard but also setting a example to firms by analyzing the individual case. And this research can supply a example for other companies in the same industry or other industries.

平衡計分卡結合策略管理、績效評估與組織溝通等管理工具，協助管理者跳脫一貫的財務指標為首的模式，著重於策略的發展，將其確切執行，以利組織永續發展與經營。平衡計分卡已受到全球企業的推廣，但多數企業仍針對其四大構面之關鍵性衡量指標多做琢磨，卻鮮少延伸對平衡計分卡整合公司策略與資源之特質。故本研究以國外一間食品百貨連鎖與製造業做為研究對象，藉由了解個案公司之使命、願景、價值與策略，以及分析個案公司背景、產業環境及競爭優劣，修正策略方向，進而設計與策略整合之平衡計分卡，並針對所設立之策略性議題與目標，設計衡量指標與策略性行動方案。此外，也給予相關建議以供個案公司在未來導入時之參考。 / The Balance Scorecard is the management tool which combines strategy management, performance management and organization communication. It provides managers an alternative evaluation system toward operating and sales performance of an organization rather than financial index, helps them to focus on strategies integration and put them into action. Although the concept of Balance Scorecard has been adopted world widely, most of enterprises have only paid attention on the measures but strategy alignment. The case study illustrates the design of Balance Scorecard on Company A through analyzing its mission, value, vision, strategies, company’s background, industry competition, comparative advantages and disadvantages. Besides, for the problem which might encounter after adoption, the study also provides relevant suggestions to Company A as a reference.

企業越來越仰賴資訊系統創造價值，但IT預算不增反減，IT部門面對資訊系統愈趨複雜及每天越來越多的使用者服務需求。長期以來企業發現持續對新技術和產品的投資，對於IT服務品質與效能並無法造成等比例的提升，也使企業對IT提出質疑。另外，越來越多的人談ITIL，IDC並將之預測為未來IT十大趨勢之ㄧ。ISO20000 在2005年12月成為國際標準，企業希望藉此標準提升企業資訊部門服務管理品質，藉其達成IT的轉型及增加IT的價值，但是ITIL真的是萬靈丹嗎？ 學術界對於企業導入ITIL的影響分析研究，資料相當匱乏，本研究目的為探討企業導入ITIL流程品質管理後，其可能對企業衍生的衝擊，同時也希望藉由廣泛的討論對企業提出淺見，並讓企業經營管理階層可在執行導入ITIL前有參考的依據使其得以採取有效的因應策略，以降低因導入ITIL可能所衍生出的負面衝擊並提升正面的效益。本研究廣泛探討文獻有關執行品質管理機制的衝擊，並從個案公司的問卷研究中，與之比照，希望可發現以往文獻與著作中未被提出的關於導入ITIL特有的負面衝擊，並推導出可能的發生原因。 本研究問卷設計採用半開放式問卷，作為資料蒐集的基礎。並使用個案研討(Case Study)的方式，選定服務支援流程這部份進行深度分析，訪談不同層級使用者，進行半結構式資料蒐集。資料蒐集完畢後，利用前述文獻中所歸類導入品質改善機制可能產生的負面衝擊作深入探討，將每個影響作反覆比對，找出其可能發生來源，同時再回過頭與參與此類專案的組織各階層人員(Stakeholders)驗證研究發現(Findings)。簡言之，本研究透過資料整理、文獻比對、及驗證研究發現，藉此架構出本論文。