平衡計分卡被財星雜誌列為七十五個最有影響力的管理制度之一，不僅風靡國內外營利組織，國外的政府機構與非營利組織亦廣泛採納。然細究國內公共組織運用平衡計分卡之狀況，多為管理制度的參考，或將四大構面套入既有的績效管理制度，真正融會貫通其精髓概念的推行者尚屬有限。本文透過深度訪談法探討公共組織導入平衡計分卡可能遭遇之障礙。 研究結果顯示，公部門採納平衡計分卡之先決要件為「感到組織需要變革」、「高階領導者支持與承諾」、「了解『為什麼』採納平衡計分卡」、「發展績效的組織文化」、「假如真的需要改變管理制度，BSC也要顯示出不會增加額外工作負擔」。 公共組織導入平衡計分卡受限之因素，分為公部門特性面、人為面與技術面，詳述如下： 一、公部門特性面：「無使命、願景、策略觀」、「政治因素限制決策制 定」、「預算受限於立法審議」、「多元利害相關人」、「績效與激勵制度未加以整合」、「我的工作難以被衡量」、「績效目標值挑戰性不足」。 二、人為面：「缺乏高層領導者支持，使它成為官方的管理工具」、「不了解平衡計分卡」、「不希罕效應」、「官僚式管理」、「需投入的時間與精神過多，擔心增加工作負擔」。 三、技術面：「現制無法執行策略性預算與策略性獎酬」、「難以進行七大要素歸類」、「部分工作與策略難以緊密結合」、「考評過程文書作業繁雜」、「因果連結程度不足」。 關鍵詞：平衡計分卡、績效管理、深度訪談法

政府在面臨日益緊縮的財政窘境以及人民有增無減的需求之兩難困境之下，不得不進行各種行政革新或政府再造以提升政府績效解決這些危機。整體觀之，現今政府普遍致力於實施績效管理制度，但是績效管理卻無法完全落實，而績效指標的建立又是績效管理成敗與否的關鍵因素；因此本研究以學界及實務界皆極為推崇的平衡計分卡，來探討公務人力培訓機構績效指標之建立，希望藉此能提供公務機關實施績效管理與建立績效指標時之參考。 本研究的研究方法為個案研究法兼問卷調查法，在個案研究上以國家文官培訓所、地方行政研習中心以及台北市政府公務人員訓練中心為研究對象，在問卷調查上以平衡計分卡四大構面的概念，彙整相關研究所引用的績效指標，探討各個構面所可採用指標，分析方法係以敘述性統計法分析受測者對績效指標的重要性認知程度，並以因素分析法建立平衡計分卡的指標結構，再以t檢定以及單因子變異數分析法探討年齡、教育程度、年資、職務類別、服務部門、服務機關、以及是否參與建立績效評估制度之決策群等不同人口變數因素在績效指標重要性認知程度上的差異情形，以作為個案機關研擬績效指標時之參考。 研究結果發現，個案公務人力培訓機構現有的績效評估制度在平衡計分卡之各構面間並不平衡，整體而言最重視內部流程構面，而在本研究問卷調查的重要性分析中亦顯示受測者平均而言最重視內部流程構面；此外，受測者所選取各構面最重要的指標分別為顧客面的「良好服務態度」、財務面的「年度獲得經費」、內部流程面的「訓練作業流程標準化」以及學習與成長面的「員工之激勵」。在因素分析上，問卷64項指標共萃取出14項因素；在顧客構面有5個，分別為「學員與外部機關滿意度」、「多元學習與組織優勢」、「學員訓練成效」、「服務態度及回應時效性」、「優質研習環境」；在財務構面有2個，分別為「年度獲得經費及成本控制」、「預算成長與員工價值提升」；在內部流程構面有3個，分別為「服務網路化與對外協調配合度」、「計畫管理與行政效率」、「知識管理與內部作業協調度」；在學習與成長構面有4個，分別為「員工之訓練與激勵」、「組織與員工暨產官學界關係」、「員工能力與組織學習」、「員工之認同與創新」。在t檢定以及單因子變異數分析上，顯示研究對象會因年資、教育程度、服務部門、服務機關、以及是否為績效評估制度決策群之不同而在績效指標的重要性認知上有所差異。 由於本研究係將平衡計分卡理論，導入政府部門實施績效評估之個案，針對平衡計分卡四個構面思考公務人力培訓機構的績效指標，並列出優先順序，顯示可以更多元的評估面向來衡量政府部門績效。

近年來，隨著國民中學相繼成立及教育經費嚴重的不足，整個國民中學的教學環境已大不如前，在這種愈來愈多公私立國民中學，搶愈來愈少的學生情況下，如何提昇學校之整體績效，將有限的資源做最有效的運用，已成為現今學校績效衡量的重要課題。 本研究採用平衡計分卡之觀念，彙整有關國民中學整體績效衡量指標，同時參考其所扮演的角色及功能，設計問卷，並針對教育人員為實證研究的對象，進行問卷調查，問卷調查所得資料運用電腦統計軟體SPSS for Windows 12.0版，以描述性統計分析、t考驗、單因子變異數分析等統計分析方法進行資料處理。研究結果顯示所有指標在國民中學教育人員的重要性認知選取上平均值都大於3.5，顯示其皆認為這些指標對於國民中學績效衡量上都非常重要。在各構面整體績效衡量指標方面，「財務構面」平均值最高，其次為「內部流程構面」、「顧客構面」、「學習與成長構面」，而「學習與成長構面」受重視程度為最低。在不同樣本特徵之重要性認知差異性分析方面，受試教育人員因性別、年齡、教育程度、現任職務、服務總年資、是否參與決策的不同而有顯著差異。 總之藉由平衡計分卡之觀念彙整成國民中學整體績效衡量指標，對教育人員所作實證性研究，萃取出教育人員之角度對績效指標重要性程度之認知情形，可提供國民中學依其自身的策略、願景按照此平衡計分卡四大構面和績效衡量指標增刪適合其學校目標所需，以建立一套策略性績效評估制度；並可作為教育主管行政機關日後建構績效衡量參考，以補救現行公立高級中等以下學校教師成績考核辦法總結性評量之缺失，藉以提昇學校總體競爭力。 關鍵字：平衡計分卡、績效衡量 / The serious deficiency of education funds in recent years, as junior high schools are established in succession, the teaching environment of the whole junior high school has already been in a greatly reduced state compared with what it used to be. Besides, more and more public and private junior high schools have to vie with each other for students that are getting fewer and fewer. Under the circumstances, how to promote the whole performance of the school and make the most effective use of the limited resources have already become important subjects that assess the performance of a school now. This research adopts the idea of the balance scorecard and gathers together the relevant indicators of the whole performance of junior high school and the role and function they act. According to those mentioned above, the questionnaire was designed and took education personnel as the target to carry out the survey. With the help of the computer software SPSS for Windows edition 12.0, all the questionnaires were analyzed by methods such as describing statistical analysis, t test, and the single factor making a variation, etc. The research shows the average of all the indicators of the choice of secondary school education personnel's importance cognition is greater than3.5, and it also shows that these indicators matter much to the performance of junior high school. As for the indicators in each perspective of the whole performance, the “Financial Perspective” gets the highest average, and then the ”Internal Business Process Perspective”, the “Customer Perspective”, and the “Learning and Growth Perspective.” The “Learning and Growth Perspective” receives the least attention of all. In the discrepancy analysis on importance cognition under different samples, the target varies with the sex, age, education degree, rank, year in service, and decision participating. To sum up, by gathering together the indicators of the whole performance of junior high school with the idea of the balance scorecard, studying the real examples about education personnel, extracting out the cognitive situation of the importance of performance indicators from education personnel’s viewpoint, this research can offer a junior high school to establish a set of tactical performance assessment system according to the school’s strategies and visions which are suggested by the four perspectives of the balance scorecard and the perform indicators. Furthermore, it can also be a reference for the administration of education to set up the performance assessment system in the future which may be a remedy for the current assessment of the teachers under the public high schools and promote the overall competitiveness of the school. Key words: Balance scorecard, Performance measures

授權或代理的品牌策略為國內企業所廣泛採用，品牌的選擇、品牌績效評估及管理，攸關精品代理商的生存與成長。從一個全面性衡量組織績效的觀點，建立精品代理商選擇代理品牌的系統化模式，並以之作為品牌績效評估及管理架構和持續改善的基礎，即為精品代理商重要的管理課題。 本研究嘗試應用平衡計分卡及策略地圖的觀念，透過辨認及描述個案公司在精品代理業務上所需面對的議題，發展品牌決策、評估及管理品牌績效的衡量指標。再者，將透過實證分析，形成個案公司策略性管理代理品牌的基礎決策模式，以作為分析、比較個案公司現行作法的基準，並期望進一步針對個案公司提出相關的改善及管理建議，以利企業願景之達成。 研究發現代理商取得優質品牌代理權的能力為其核心競爭能力，而所謂優質品牌對代理商而言其關鍵因素為： 1.品牌知名度與形象良好，消費者接受度高，容易擴張營收。 2.通路業者接受度高，容易協商取得最佳位置的專櫃層面地點。 3.品牌授權者充分支援，維護品牌形象，幫助品牌管理者積極打擊仿冒品。 4.品牌管理成本分攤合理，品牌授權者與代理業者充分誠意溝通。 5.尊重代理業者拓展市場的意見，不做過度干涉。 此外，代理業者評估代理品牌的績效衡量指標，依實證結果，以下列因素最為重要： 1.營收擴張的程度(例如坪效) 2.成本控制的難易 3.品牌管理 4.代理產品系列的完整及品質的良窳 5.代理業者的知名度提升 / The brand strategy of being an agent (or being a franchiser) is extensively adopted by domestic industries. Brand choice, brand performance evaluation, and brand management are closely related to the existence and growth of brand agents. The important managerial issue for brand agents is to build a systematic model of choosing agent brand in all-round terms of evaluating the organizational performance and further use the model to management and evaluate the brand performance. With the concept of balance-scored card and strategy map, we are trying to develop the key measures of brand decision, brand management, and performance evaluation by identifying and describing the issues met by the agents in the agent business. In addition, the empirical analysis forms the case agent’s basic agent brand decision model, and it analyzes and compares the model with the agent’s practical condition. This study further brings up the suggestions about improvement and management to help achieve the agent’s vision. This study shows that the core competitive competence for the agents is the ability to acquire the power of attorney. For agents, the key factors of being a high-grade brand are as follows: 1.Brands with good reputation and image easily win acceptance and high revenue. 2.If the brand win the channel owner’s acceptance, it is easy to acquire the best location. 3.The brand owner sufficiently support, maintain the brand image, and help brand manager strike the forgery. 4.The brand owner and the agent fairly share the cost of brand management and sincerely communicate with each other. 5.The brand owner respects the agent’s opinion of enlarge market, and it doesn’t interfere excessively. In addition, the empirical results summary the key factors which affect the agent evaluating performance as follows: 1.The level of increasing revenue 2.The difficulty of cost control 3.Brand management 4.Whether the agent product is a complete series and high quality 5.Promote the agent’s reputation

由羅伯.柯普朗(Robert Kaplan)與大衛.諾頓(David Norton)創始的平衡計分卡，自1992年推展以來受到各界廣泛的注意，哈佛商業評論其為75年來最具效力之管理工具，美國『Fortune』雜誌一千大企業中已有超過半數導入平衡計分卡。近年來，平衡計分卡也逐漸受到國內企業界的重視，許多的研究針對平衡計分卡在民營企業的導入與效益多所探討;但是在公營單位的研究則相對較少，由於公營單位在組織架構與管理方法有明顯的不同，實有必要對平衡計分卡在公營單位應用的實務作進一步的研究。 本研究以一公營自來水事業單為研究對象，探討公營單位如何建立其平衡計分卡制度。本研究認為公營單位導入平衡計分卡的步驟為: 1.釐清組織使命、願景與擬定策略重點， 2. 根據策略重點發展公司層級策略目標， 3.建立公司層級策略因果關係圖， 4.訂定策略性關鍵績效指標， 5.設計發展策略行動方案。 另本研究以技術面、組織面、人為面與程序探討個案導入平衡計分卡過程面臨的問題，並提出建議。 / The Balanced Scorecard (BSC) has widely drawn attention from industries since it has been founded by Kaplan and Norton in 1992. Harvard Business Review praises it as the most powerful management scheme for over the past 75 years. More than half of 「Fortune」1000 cpmpanies have introduced BSC to measure their strategic performance. In recent years, BSC also catches the attention from local companies. Many studies were published to reveal the practice and effectiveness of BSC implemented to private sectors. The study to public sectors, however, is relatively less popular than private ones. Public sector is different from private ones both in organization hierarchy and ways of management. Therefore, it is important to study more about how BSC implemented to public sectors. This research conducts a case study of how BSC implemented to public sectors by adopting BSC to a public water supply division. It was found from this research that the steps to implement BSC to public sector are, 1. Calrify organization’s mision and vision, define strategy theme. 2. Develop company level strategy objectives based on strategy theme. 3. Develop company level strategy map. 4. Define company level key performance indicator. 5. Develop strategy initiatives. This research also reveals the problems resulted from the BSC implementation in term of organizational, human related, technical and procedure aspects. Rrelative suggestions are proposed by this reseacher to eliminate the problems.

摘要 企業在面對經營困境之時多半會考量不同層面的策略考量，併購同產業、多角化經營甚至是利用轉型重新出發；然而企業轉型需要創新的經營模式打造出無可取代的競爭優勢。過往也都只針對企業為何轉型甚至是轉型的型態做研究，並未與後續的轉型策略及執行做結合。 本研究經由文獻與個案的探討，可以藉由文獻與實際一家企業將學術發展之文獻理論整合至企業端，可以達到理論與實務實證的重要效果，讓研究得以持續下去。本研究提出三項研究問題:企業為何要轉型、轉型對策略是如何影響，最後則是策略是如何影響其平衡計分卡之設計。研究中以一家國內的公司為例來整合所述三項問題並透過研究架構策略形成與策略執行系統兩大主軸展開成為轉型後的策略地圖，可以得出以下結論： 一. 企業透過轉型打造新的經營模式會促使企業自身重新定位與組織再造活化。 二. 轉型方向將影響策略擬定以外，更會影響平衡計分卡之設計與管理制度的結合。 最後，透過本研究結論可以得出，企業在面對困境之時可以透過轉型將內部管理制度、經營模式改革與策略之整合;另外，本研究對於實務界來說是有其意義存在的，能夠在企業界實務上應用學術理論之基礎，並將其擴大讓企業界更願意與學術界做整合，讓整體的產業與環境持續活絡成長，這就是利用個案式撰寫本研究之目的之一。

企業經營管理，最重要的是將策略一以貫之的落實與執行。藉由「整合性策略價值管理系統」將各種管理制度整合，用一以貫之的策略將使得企業上下異體同心，有了明確的策略方向形成，亦有正確且清楚的策略執行方案，透過衡量指標準確地評估績效，並且形成一種良性循環的回饋機制，協助組織落實策略，提升價值及競爭力。 本研究以個案研究的方式，透過整合性策略價值管理系統中的策略形成系統和策略執行系統，探討工業4.0為主軸之新創事業如何將策略聚焦，在策略形成系統中藉著使命、願景和價值觀之討論，並利用SWOT計分卡釐清方向以形成策略；再進入策略執行系統，以平衡計分卡將策略轉化為具體之行動，使得策略可以徹底落實於全體員工。 / The most important thing in business management is completing implementation and accomplishing achievement with one strategy from top to bottom in a company. “The integrative strategic value management system” is integrated with many kinds of management systems from top to bottom through one strategy. It does not only fulfill strategy formations and clear strategic action plans, but also accurately evaluates performance. Then, it becomes an excellent feedback system and helps companies to strengthen values and competitive advantage. The research was adopted in case-study method which uses industry 4.0 as a new venture. By integrating the strategy forming system and the strategy implementation system, the strategy forming system establishes missions, visions, and values. The system uses SWOT scorecard to build recognition; then, develops strategies. Later, the actions are implemented by the balanced scorecard. Therefore, the strategies become policies, and can be implemented by staff properly.

面對全球化競爭與知識經濟時代的來臨，產業環境快速變遷。企業在決策過程中，需要以本身核心能力與有限資源，快速反應外在環境的改變與競爭。 策略形成與策略執行系統能夠幫助企業的決策。本研究透過個案分析的方式探討中小型IC設計公司應用策略矩陣與平衡計分卡，發展因應快速變化產業環境的策略與策略議題，再利用缺口診斷，找出企業所需要的修正與調整。 以此系統化的分析方式，可以考慮到不同面相的影響與衝擊，降低決策盲點。並可作為輔助內部溝通的工具、凝聚共識。透過缺口分析，察覺問題點，聚焦資源，對企業以漸進方式持續改善與調整。 / Facing the challenges from globalization and knowledge based economics; enterprises have to endure fast changing environment and increase in competitions. It is essential for the enterprises to develop strategies based on core competencies and resources possessed for quick responses to the changes. Strategic formation and strategic execution system can assist enterprises on the decision making processes. The thesis is based on a case study to discuss the processes of small and medium size IC design houses applying Strategic Matrix Analysis and Balance Scorecard to develop strategies and strategic objectives from different prospective. Gap Analysis is also implemented to discover strategy gaps and align the managerial actions with the goals. The systematically approaches can reduce the blind spots in the decision making processes. It can also serve as a communication tool within the enterprises to achieve consensus. By focusing resources on the alignment of strategy gaps can effectively improve the competitiveness of the enterprises.

世界越來越多元開放，組織所面臨的問題也越來越多樣型態，因此也就更凸顯出「管理」的重要性，尤其是在講求品性、追求績效的現代，管理機關如何借重企業界的有效管理模式，來提升公有土地管理績效，以發揮公有土地管理機關之最大效益，即為本研究之重點。再者，由於平衡計分卡在企業界行之有年，具有良好提升績效之功效，且其功能不僅止於「績效評估制度」，其更是具備完善的「策略管理制度」。 本研究欲將平衡計分卡應用在公有土地管理績效考核之研究，運用財務構面、顧客構面、內部流程構面及學習成長等四大構面，透過文獻分析、專家訪談及預試問卷彙整結果，並針對公有土地管理問題，加以歸納整理並加入策略思考，透過平衡計分卡的運用，分別就各構面提出策略目標及其績效衡量指標，透過問卷分析找得出績效衡量指標，期望能找出成功的關鍵原素，提供管理機關另一種評估管理績效之模式。 由於傳統績效評估指標偏重於財務指標，但因單純的財務指標已無法滿足現行公有土地管理機關之績效衡量，再加上現行公有土地管理機關常因受限政府機關層級（不同層級及所適用法令相異）、本身資源及條件的限制，恐無法全面按績效衡量指標同時施行，因此必須有所取捨，或找出比較具有關鍵的績效衡量指標以先行推動，故本研究即針對此問題透過層級分析法（Analytic Hierarchy Process，AHP），對於各構面及指標進行相對權重問卷之調查，經過分析、整理，期以建立公有土地管理機關之績效衡量指標之相對權重，並取相對權重百分比較高者，以供各層級公有土地管理機關建構出合適組職本身之績效指標，進而推動策略地圖。 關鍵詞：平衡計分卡、公有土地、管理績效 / As the world goes open, organizations have confronted more diverse kinds of problems and thereby ‘management’ becomes far more important than ever before. This study attempts to examine that how public land administrations leverage experiences of business to effectively increase public land management performance. Additionally, balanced score that has been employed in business for a long time for better performance, not only functions as a performance assessing mechanism, but also behaves well as a strategic management system. This study intends to employ the 4 dimensions of balanced scorecard that incorporates finance, customer, internal process, and learning, in the performance assessment of public land management. By analyzing past literature, interviewing with experts, and integrating the outcome of pre-questionnaire, this research examines problems of public land management and leverages the balanced scorecard to propose the strategic goals as well as the performance assessing indicators induced from questionnaire analysis. In doing so, we expect to find the key success factors of public land management so as to provide public institutions another performance evaluating model. Traditional performance indicators are mostly related to financial facets; however, pure financial indexes are no longer sufficient to satisfy current performance assessment of public land management. Besides, the existing public land management institutions are usually limited to the different regulations, resources, and conditions based on governmental hierarchy. Therefore, the existing performance indicators would not fit all the public institutions. That is to say, certain pivotal and primary performance indicators should be weighted and employed. As a result, this study uses Analytic Hierarchy Process (AHP) to examine this problem. Investigating and analyzing the comparative weights of each dimension and indicator, this study infers the relatively higher weight of indicators, which may assist public land administration of each hierarchy to build its own performance indexes and in turn push the execution of its strategic map.

平衡計分卡為哈佛商業評論前五百大企業公認最具效力之管理工具，國內亦有相當多的企業導入平衡計分卡，讓組織藉由策略與績效的結合，協助管理者聚焦於策略核心思維，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。 根據Ernst & Young的調查，阻礙策略執行障礙之一為人員的問題，原因在於激勵獎酬制度只有25%與策略連結，因此無法有效激勵員工執行策略，強化策略執行力，因此要有效執行策略，應強化策略與獎酬制度之連結。回顧國內相關論文，多以設計及規劃個案公司之平衡計分卡為主題，且偏重於衡量指標之設計與選擇，對於平衡計分卡與策略性獎酬制度之結合較少著墨，且有關平衡計分卡與策略性獎酬制度結合之設計的文獻不甚豐富。故本研究以國內一採用平衡計分卡整合其策略管理、績效評估系統與策略性獎酬制度之特用化學公司為研究對象，介紹個案公司在平衡計分卡與策略性獎酬制度結合時之詳細內容與步驟，以及導入後所遇到之問題，並如何配合策略調整與修改之過程，俾作為個案公司及後續企業採用平衡計分卡與策略性獎酬制度結合時之參考。