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.

台灣銀行業不斷受到金融自由化與國際化的衝擊，使得整體金融環境充滿轉機與危機，其中銀行家數過多以及銀行整體逾放比偏高是影響銀行經營績效的主要問題。本國五十幾家銀行商品的同質性高也導致銀行業動輒以價格競爭為手段，使得銀行經理人除追求最大利潤外，銀行經營策略之差異化，已成為許多銀行為因應時代潮流變化以求降低成本、提高效率及改善資產品質之重要方法，以期能永續發展。 本研究從行銷策略、定價差異化、作業效率、顧客回應力、與創新學習能力等面向分析對經營績效影響，主要目的係探討個案銀行業者，就總體環境所面臨環境變遷，其所採用策略之有何差異？樣本選定本國某大型金控之一銀行(Ａ公司)，藉由此金控銀行之消金業務為實證分析之內容，以驗證本研究之目的。 本研究採個案研究法，藉由訪談Ａ公司高階主管、瀏覽該公司入口網站及官方統計資料之三角驗証，透過客觀的觀察及科學的主觀解釋，研究結果顯示，此個案公司會運用不同之經營策略及競爭優勢，來確保其公司的組織績效。實證重要發現如下： 1.「經營策略à組織績效」因果模式獲得支持。 2.定價差異化策略會影響組織績效。 3.行銷策略會影響組織績效。 4.作業效率會影響組織績效。 5.愈重視顧客回應/速度，則組織績效愈高。 6.內部員工之創新學習力會影響組織績效。 歸納起來，國內銀行服務業關鍵成功因素為：行銷策略、定價差異化、作業效率、創新學習力、快速顧客反應力等。 文末對產業界及學界提出建議，包括：(1)公司經營重點。(2)公司的競爭利基。(3)建立信用風險的管理制度。(4)改採作業集中化以提升作業效率。(5)平衡計分卡如何達到組織之綜效。(6)對後續研究的建議。 / Because of the liberalization and internationalization in the banking industry in Taiwan, the business performance in the banking industry is affected by the percentage of Non-performing Loan and overmuch bank. The banking industries take the advantage of economic scale and the competitive managerial characteristic to be blooming in both rural and metropolitan area over the country. However, at the era of operating orientation super-competitive, a universal operating strategy adopted by the banking industries can not be satisfies the demand of customers living in different location. In order to reduce the operating cost and improve the quality of asset, differentiation operating strategies are the primary goal to achieve the maximum profits in banking industry. The main purpose of this study is to analyze specific case study of the operating performance from marketing strategies, pricing discrimination, operating efficiency, customer reaction, and learning ability creatively. The case study from a financial holding company (company C) in Taiwan experiments with the consumer banking business. Using official statistic data, interviewing the executives and visiting the portal site of company C, the case study demonstrates that company C keeps the operating performance through different operating strategies and competition advantages. Major findings of this study were highlight below: 1. Business strategies influence organization performance. 2. Pricing discrimination will affect the organizational performance. 3. Marketing strategies will affect the organizational performance. 4. Operating efficiency will affect the organizational performance. 5. The higher performance will be achieved if rapidly replying the customer demands. 6. Learning abilities creatively from employee will be affected organization performance. In conclusion, the key factors that bank industry achieves success are as follows: marketing strategies, pricing discriminatively, operating efficiently, learning abilities creatively, and responding customers rapidly. Finally, we suggest on further study as follows: 1. The key points of operating strategies. 2. Competitions advantages of a company. 3. Establishing the credit risk systems. 4. Operating centralization could improve operating efficiency. 5. Acquiring synergy by using balanced scorecard.

本研究主要探討服務創新所具備的關鍵成功因素與所影響的企業經營績效指標的評估架構。並進一步探討影響企業經營績效指標的服務創新關鍵成功因素間的比例權重。 本研究歸納相關次級資料後進行分析，並採用「量化研究」方法-AHP層級分析法，建立「服務創新關鍵成功因素與經營績效評估架構」。再針對台灣進行服務創新且擁有自有品牌的製造業進行專家問卷以探討「服務創新關鍵成功因素與經營績效」各因素的權重關係。 研究結果顯示： 一、 整體台灣進行服務創新且擁有自有品牌的製造業，其四大服務創新經營績效主要影響因子相對權重，依重要程度排序以「顧客滿意度」（0.405）為最高，其次是「顧客忠誠度」（0.339）、「外部服務價值」（0.139）、「內部服務品質」（0.114）。 二、 整體台灣進行服務創新且擁有自有品牌的製造業，其影響服務創新事業經營績效的服務創新關鍵成功因素重要性前六名，以「根據品牌精神創造新的服務價值主張」（0.176）為最重要的服務創新關鍵成功因素。再依序為「顧客感受的產品與服務的品質」（0.113）、「消費前後顧客感受到企業行銷服務品質」（0.101）、「對服務創新事業的持續性投資與承諾」（0.089）、「具有競爭力的產品與服務的價格」（0.079）、「在服務體系中維護價值共創共識與技術傳遞機制以維持企業在價值體系中的地位」（0.074）。 最後，本研究根據研究結果進行理論及實務意涵的討論，並提出後續研究建議。