行列設計中存在有空點的情形時，欲做全域最適行列設計的配置將會變得複雜許多，所以在本文中我們證實出將全域最適行列設計做橫向或縱向複製後，所得之設計不論其試驗處理在行或列出現之次數為"平衡"或"不平衡"，均依舊為全域最適行列設計。此外，將若干個試驗處理個數相同之全域最適行列設計做橫向或縱向地合併，所形成的新設計亦為全域最適行列設計，因此許多不同空點型式的行列設計之最適性便可證實。最後，根據實例說明若一行列設計橫向複製為全域最適行列設計，但縱向複製則不為時，在何種情況下，採直接縱向複製所得之行列設計，仍能相近於全域最適行列設計。

1992年平衡計分卡首次被Kaplan與Norton兩大管理界的權威所提出，該文提及在過去的工業社會中，績效的衡量指標永遠是財務上的數字，但隨著科技的進步，這套衡量模式已經顯著地不再適用，而平衡計分卡則是因涵蓋了財務及非財務項目而成為較好的衡量方式。時序進入2012年，在21世紀快速發展的資訊科技下，許多公司像是Google、雅虎、Facebook等已經漸漸地取代傳統製造業成為主流市場；另外，生物科技業的蓬勃發展亦是這個世代的重要發展方向。因此，經過了20年的推廣，平衡計分卡已經成為企業界實施管理時的一個思考方向。由於平衡計分卡對企業而言是一個長期的帶狀經營模組，而非短期零散的經營模式，平衡計分卡的導入，除了針對企業短期的財務績效以外，更針對企業因其他的非財務項目所產生的長期效益。因此，如何評估這些績效所產生之效益以及如何解決長期導入之中的困難就變成一個非常值得探究的議題。 　　　因此，本文即就平衡計分卡做為最主要的研究對象，透過過去在台灣成功導入平衡計分卡的兩個個案，K公司及L公司，徹底了解在實施平衡計分卡時，在不同產業下可能遭遇的困難，及兩公司如何解決這樣的困難。並探究平衡計分卡在這兩家公司績效成長的背後所扮演的角色及產生實務差異的因素，以作長期性的績效分析與比較，最後，利用這兩家公司長期的發展經驗，提供其他中小企業在實施平衡計分卡時之指引。 / In 1992, Balanced Scorecard was first introduced by two professors of management, Kaplan and Norton. Their research mentioned in the past that business performance was always measured in terms of financial results only. As technology advanced, this metrics became less and less useful. Balanced Scorecard is a better measurement tool for measuring financial and non-financial outcomes. In the 21st century due to the rapid growth of information technology many companies, such as Google, Yahoo!, Facebook, have already replaced traditional manufacturing industries and have become the biggest players in business. On the other hand, biological technology industry has recently become another major player in the marketplace. Therefore, after twenty years of development, Balanced Scorecard has become a key tool of corporate management. Because Balanced Scorecard is a long-term operating model rather than short-term operational strategy, implementing Balanced Scorecard is not only useful for improving short-term financial performance but also long-term non-financial performance as well. Hence, how to evaluate the non-financial performance and overcome the difficulties in implementing the balanced scorecard have become issues. So, the thesis will evaluate two companies that used Balanced Scorecard in order to understand the difficulties that could be encountered by different industries as they use Balanced Scorecard, and to discuss how they overcome those difficulties. Then the thesis will analyze and compare their long-term performances thoroughly analyzing the factors that lead to differences in practice and performance improvement while implementing Balanced Scorecard. Finally, using the experiences of the companies, we should offer a simple guideline for medium and small businesses for implementing Balanced Scorecard.

「關係平衡」運用於荷蘭與中國的關係 / The Balance of Relationship applied to Sino-Dutch relations

資訊時代的今天，企業經營環境比從前更變化莫測，策略也比從前複雜得多，為能提供企業決策者能更有效率的掌握營運決策能力，企業需導入更有效率的的管理方法及資訊技術來達成營運目標。 Kaplan & Norton於1992年所提出的衡量方式─平衡計分卡，其均衡的架構，強調企業財務與非財務、內部與外部、長期與短期、領先與落後指標間的平衡，提供高階管理者一個快速且全面審視企業經營方式。 本研究是以平衡計分卡的機制，根據實際之企業流程，發展企業共通性競爭力關鍵性指標，以利於企業整體平衡發展、永續營運與發展優勢。針對國內物流業之企業流程及設計平衡計分卡之關連性作深入之研究，以作為未來企業以企業流程為導向設計平衡計分卡的基礎。

希望以資訊通訊科技，支援BSC及其相關管理精神，快速有效落實於企業之營運，補足精闢管理理論鮮少落實之遺憾，藉以發展出繼ERP之後之超優勢競爭管理利器，提升企業之競爭力。

通訊技術的發達，人們對於行動化資訊的需求可以實現。行動存取(Mobile Access)裝置的普及化，如手機、PDA等，使行動上網更加便利。這也意味主管在進行績效評估時可以達到「隨時隨地」，不受限於所在地沒有資訊設備或有線網路，縮短反應時間，減少空間限制。因此行動入口(Mobile Portal)的發展可以提供主管所需的功能。 就傳統績效評估而言，重點在於財務指標的評估，但是因應企業架構，傳統的評估指標明顯不足，因此才有平衡計分卡的發展，利用四個構面深入企業架構，並且將策略轉化為行動，達成企業遠景。 本研究則為以貨櫃公司的平衡計分卡發展為例，並加上資訊管理中系統分析與設計的步驟，研究提供主管作為公司績效評估的行動入口如何規劃，以及行動入口如何幫助主管進行績效評估，以取得個案產業的競爭優勢。

自1992年Kaplan與Norton開始提倡平衡計分卡（Balanced scorecard, BSC）以來，學術與實務上對於平衡計分卡之重視與日俱增，其主要功能從解決績效衡量問題轉變成執行策略之最佳工具；時至今日，平衡計分卡已成為一套協助組織溝統與整合、著重策略管理與執行的系統。平衡計分卡制度的創新，使其成為學術界積極探討的議題。然綜觀國內外相關文獻後，本研究發現有關平衡計分卡之溝通系統與組織文化變革間之關係僅止於觀念性的敘述與推導，故本研究欲採行質性與實證兩種方式，雙管齊下地探討平衡計分卡之策略溝通功能對於組織文化之影響。 本研究以國內一推行平衡計分卡之特用化學公司為研究對象，在初步了解個案公司實行平衡計分卡之情況後，即對個案公司成員進行問卷施測；並於2007年1月間，前往個案公司位於中國上海與東莞地區之事業處進行實地訪談與觀察，以深入了解個案公司利用平衡計分卡溝通策略之情形，對於員工之策略認知與平衡計分卡主要內容認知之影響，以及推行平衡計分卡後，組織文化轉變之實況，藉以豐富國內相關研究，並作為個案公司及後續企業推行平衡計分卡時之參考與評估依據。 / More and more people have placed importance on the balanced scorecard（BSC） academically and practically since Kaplan and Norton advocated it in 1992. The major function of BSC changed from the answer of performance measurement before to the tool of strategic implement now. At present, BSC has been a system that combine communication and integration of an organization and management and implement of organization’s strategy. Since previous researches on communication system, organization culture, and their relationship about BSC emphasize only the construction and concept, this study adopted qualitative and quantitative researches simultaneously to investigate the effect between the strategy communication device of BSC and the organization culture. This study conducts a chemical company for case study. The study use the method of qualitative, such as observation and interview to understand the implement process of BSC. Also, the study use questionnaires to investigate whether the employees understand the strategy according to BSC, and the comprehension on BSC how to affect the change of organization culture. The results of this study may be considered by the companies adopting or preparing adopting BSC.

略

隨著知識經濟發展與全球化趨勢，會計師事務所在新經濟時代面臨的挑戰更勝於以往，特別企業環境變化更快速與多元，政府法令與職業道德規範要求更趨嚴謹，讓會計師在執業時增加更多風險與不確定性。又近年來經濟狀況不穩定，會計師事務所面對價格競爭、記帳士加入侵蝕會計師業務。中小型會計師事務所應如何因應？如何在有限資源下發展？成為現階段中小型會計師所面臨的最大挑戰。 本研究以個案方式對某會計師事務所進行研究，依據平衡計分卡設計完成個案事務所與其業務部門及服務部門的平衡計分卡與策略地圖，除進行因果分析外，並針對個案事務所業務部門平衡計分卡如何與策略結合，服務部門平衡計分卡如何運用服務協議完成設計與建置進行研究。個案並透過上述執行進行組織整合與綜效分析，主要分為組織面整合及與管理制度結合兩項。 本研究結果顯示，藉由平衡計分卡的進行在策略確定、共同程序與共同顧客價值主張說明與執行能產生綜效。事務所各部門同仁溝通較以往順暢。雖然員工尚無法體會其精髓，但許多行為確已改變，例如人力資源部門主管會更關心查帳人員工作的反應與員工專業訓練等。在管理制度整合部分，透過平衡計分卡導引管理制度可去蕪存菁修正調整外，更重視制度間的整合及連結效益。 對後續可進行研究建議除個案繼續推展平衡計分卡外，可對導入過程加強整合性綜效評估、探討主管領導文化的影響、執行平衡計分卡與人力資源相關探討及與其他管理制度的結合等進行研究。 / CPA firm will meet a significant challenge while approaching the new economic era under the bombing on knowledge and global economy development. Moreover, the increasing on operation risk of CPA firm is a result of rapid shift to business environment and regulation as well as raising the requirement of professional ethic. With the peer competition by cutting price and outsourcing to book keepers, the way of development the CPA firm at the medium size with limited resources is becoming important. The study is based on the particular CPA firm to implement the balanced scorecard and strategy maps for both business and business support departments. In addition to the cause-effect analysis, also keep on the focus on the way of being conjunct with strategy and the balanced scorecard for the business department as well as the way of evaluating the deliberation for the business support department. Much of the study is for integration on organization along with overall effect analysis, including the synergy of organization and management. The study by utilizing the balanced scorecard has been led to the synergy of establishing the business strategy, setting up the control process and aiding at client value. The communication among the departments of CPA firm become smoothly. The behavior of the staffs in the CPA firm has been changed although they are unable to recognize the value of the balanced scorecard. For example, Human resource department will pay more attention on the emotion response and professional training for auditors. The balanced scorecard aims at the other than for different management systems for making the adjustment of management system. Such study will contribute alignment and connection the advance study for the implement of the balanced scorecard, the synergy on integration of execution, the impact on leadership as well as combination of human resource and other management system.

自全民健保開辦以來，造福了廣大的台灣民眾，幾乎人人得以享有健康保險與適當的醫療照護，但隨著人口加速老化、經濟持續成長、疾病型態的改變以及民眾對醫療品質要求的提升，導致醫療保健支出不斷上漲，也促成健保支付制度的改變，其結果則是衝擊了醫療院所的經營型態，醫療院所面臨營運額度的限制、持續加入的競爭者及醫療集團化的趨勢，必需不斷檢視調整其經營策略以保持其經營彈性與競爭力，也因此國內已有多所醫療院所導入平衡計分卡之績效衡量系統，期望藉此建立組織短中長期之策略目標及確保策略之達成。 本研究乃針對國內某家區域教學醫院為研究對象，藉由問卷調查及焦點訪談等研究方法探討1.個案醫院人員對於推動平衡計分卡之認知與認同度;2.導入平衡計分卡後對機構的影響;3. 導入平衡計分卡後對單位及人員工作型態的影響;4.個案醫院面臨的主要問題;5.個案醫院未來應採行的改善措施;及6.提供其他已導入或欲導入計分卡之機構相關建議。 本研究採用問卷調查法，針對個案醫院之內部四部門進行抽樣調查，後依據問卷調查結果進行問卷信度、效度測試，其後針對各構面進行調查結果分析，了解各構面問項平均分數的差異與其意義，同時採用T-test檢定各問項與所屬構面是否具顯著差異，其次，依序依基本資料之部門別、職級別、教育背景、年資及性別等進行對應不同構面之ANOVA分析，再針對基本資料對問項達顯著性者進行事後分析，綜合分析結果可得知不同類別人員針對單一問項之確實反應。而焦點訪談部分則是依四部門隨機各選取兩人進行深度訪談。 研究結果有以下發現:(1)以認知與認同度而言，員工最認同平衡計分卡可將醫院願景與經營策略結合及可促使醫院檢視經營策略及修正營運方向，其中行政部門較護理與醫務部門的認同感較高，學歷高者亦較學歷低者認同感高。(2)對於企業的影響方面，員工普遍認同推動平衡計分卡可促使組織有效策略聚焦及促進經營目標的達成，其中又以行政部門較為認同，高階與高學歷人員亦較認同推動平衡計分卡可為企業帶來正面的效應。(3)對單位及個人的影響方面，研究顯示單位主管普遍重視單位目標的執行，但單位目標與個人工作未做適當連結，而行政部門主管於單位內推行與宣導最落實，高學歷人員及資深人員皆較清楚單位目標與組織目標的連結度，清楚單位目標與個人工作的關連性。(4)主要面臨的問題則是資源提供與教育訓練不足，且醫務部門面臨的困難最高。(5)對未來採取行動的建議主要為提供基層人員充足的教育訓練、確保組織目標與單位行動方案的連結及規劃績效考核聯結機制。 綜合研究結果本研究對個案醫院的建議為: 1.加強高階主管承諾與支持; 2.全面導入平衡計分卡架構; 3.加強教育訓練與落實輔導員制度; 4. 組織內外策略整合連結; 5.單位主管落實宣導與推行; 6.建置平衡計分卡管理平台; 7.鼓勵每人將策略落實於日常工作中; 8.連結計分卡與績效考核制度; 9.確保策略成為持續性的改善流程。 / Taiwanese residents are highly benefited by the implementation of National Health Insurance System since 1995. Nearly 98 percent of the residents are covered under NHI and are able to access any medical service in need. However, due to the high growth rate of the elderly, economic growth and higher requirement over the quality of care, the growth rate of health expense has risen dramatically. Which lead to the reform to NHI system and thereafter highly impact the operation of healthcare organizations. The implementation of the global budget and highly competitive healthcare environment drive healthcare leaders to pursue for new management tools to maintain its competitiveness. Balanced scorecard is now widely applied by healthcare organizations in Taiwan to align organizational strategies with performance measurement and management. This dissertation conducts a case study for a Regional Teaching Hospital in Taiwan. Based on questionnaire survey and focus group interviews, this research study intends to find: (1)How do the staff comprehend and support the adoption of BSC; (2) How does the implementation of BSC impact the organization; (3) How does the implementation of BSC impacts the daily operation of business units and personnel; (4) The main hindrance the hospital encounter; (5) Future actions recommended to the hospital; (6) General issues and advices the healthcare organizations which intend to or had applied BSC should consider. Finding of the research concludes that (1) The personnel agree that applying BSC framework had assisted on aligning organizational mission, strategies and objectives; (2) Referring to the effects to the organization, personnel agree that applying BSC framework had provided benefit on facilitating the achievement of strategic objectives; (3) Considering the effects to Business Units and personnel, it is agreed that leaders of business units pay most attention to the performance of scorecard. However, personnel’s daily activities were not completed aligned with the strategies. Leaders of Administrative Department are most supportive on executing the balance scorecard; (4) The major problem encountered are insufficient supportive system and lacking of training. The Department of Medicine had the most obstacles to implement the balance scorecard; (5) Recommendations of future actions are to provide sufficient education and training for staff; to ensure the alignment among organizational strategies and action plans; and to develop a motivation system. The recommendations for the Regional Teaching Hospital are: (1) Enhancing the commitment and support of the leadership; (2) Applying the balanced scorecard in every business unit; (3) Providing sufficient education, training programs and well managed coaching system; (4) Ensuring strategic alignment among business units and supporting units, and also among hospital and allied partners; (5) Assuring the involvement of director of each unit; (6) Establishment of the webbased platform of (7) Ensuring alignment between strategies and daily job (8) Applying a motivation system; (9) Making strategy a continual process.