非營利組織(Nonprofit Organizations，簡稱 NPO )近年來在國內外蓬勃發展，儼然成為社會良心與進步的另一主要推動力。雖然 NPO 無所謂的財務利潤底線與市場機制，但對管理制度亦有其實務上的需求，再加上大環境急劇變化所帶來的挑戰，因此 NPO 相較營利事業反而更需要好的管理制度( Drucker，1990)。 『平衡計分卡』(The Balanced Scorecard，簡稱 BSC )是一在歐美政府部門以及 NPO 已應用多年，且有許多成功案例的整合性策略管理系統與績效評量工具，其功能足以協助組織整合資源，聚焦策略，及落實策略，具體改善組織的績效表現。本研究以國家型研究機構為研究對象，設計一包括策略形成到策略執行的BSC應用架構及模式。以下為本研究發現﹕ 一、在策略形成方面﹕NPO從使命出發，結合BSC SWOT與波特等的策略理論，可協助組織從最重要的四個管理構面上，找出發展的最佳策略。這些策略內容涵蓋最重要的利益關係人，以及營運成功必需考量的完整構面，並具有明確的策略假設與立論邏輯，有助策略的澄清、檢討、改進。 二、在執行策略的規劃方面﹕BSC提供一個完整的策略執行架構，整個架構涵蓋落實策略所有必備的策略元件與管理構面，並以因果邏輯關係互相連結，容易驗證、檢討、與作策略改進，故具有高度的完整性、平衡性、和可行性。大幅度增加NPO策略執行成功的機會。 本研究嘗試為非營利部門設計一套BSC的應用模式，希望協助NPO將崇高的理想經由BSC落實，彌補NPO長期以來執行經營較弱的一環。 / Nonprofit Organizations, abbreviated as NPO, have been developed vigorously throughout the world in recent years. On such issues as Environmental Protection, Aid to Minority Groups, Education & Culture, Health Caring, and Spiritual Purification, NPO no doubt has become one of the most important driving forces to promote social conscience and the society progressing. Most of the NPO neither have the so-called bottom line on financial profits nor have the market mechanism, plus the lack of proper managerial tools, which easily leads an inefficient result. NPO, like many for-profit organizations are facing many severe challenges from the rapid changes in environment. As Dr. Peter Drucker concluded, it is even more necessary for NPO to have a better managerial system than Profit Organization has (Drucker, 1990). The Balanced Scorecard (abbreviated as BSC) has been implemented into big conglomerates, public sectors, and NPO in Europe and USA for many years, and proved to be a powerful integrating tool for strategic management and performance measurement system through many successful cases. BSC could help the organizations to focus the resources on strategy and execute the strategy properly to enhance the performance of the organizations. This research will design a BSC implementing model for a mid-size NPO, Taiwan Sunshine Welfare Foundation. The model will include strategy formation, planning, and executing. The findings from this research are as follows: 1. The strategic formation: Based on mission, the BSC SWOT and the strategic theories could be great tools for NPO to find out the best and workable strategies in the most important perspectives. These strategies will cover all the important stakeholders and a complete framework that is essential to success. Precise assumptions and logical argumentations characterize the nature of this strategy formation, which could support the clarification and review of strategies as well as the strategic learning. 2. The planning of strategies execution: The framework provided by BSC covers all the necessary elements and managing perspectives required for the successful execution of strategies. These strategic elements are connected each other with logical and cause-and effect relations, so they are easy to be verified, examined, and improved. Having been transferred to the daily activities of the employees, the strategies have great workability as well. This research has attempted to design an application model for NPO to implement BSC, and expects to assist NPO in transferring the great ideas to a real success and compensate the long-existed weakness in NPO operation.

食品業在國內的發展受限於市場規模及通路的限制，一直無法能在業績上有所突破，加上近年來國際品牌大舉在國內市場推出新產品，一改以往以價格或是份量做為競爭的模式，讓產品逐漸走向特色化、精緻化。 本研究個案公司在食品業深耕數十年，對於市場的劇烈轉變需有明確的策略方向及策略執行的模式。本研究運用吳安妮(2003)所提出的策略形成系統4.7.4為策略形成系統，透過各面向的分析，為個案公司做全面性的策略診斷，最後擬定出策略主軸。 而在策略形成之後，本研究依據 Kaplan and Norton(1992)提出的平衡計分卡做為策略執行的工具，並展開策略地圖、定訂個策略議題的策略目標及未來評估的目標值。

國內大多數之公司皆為中小企業，其相較於大公司資源有限，並無一套有系統的策略形成與管理工具。此工具一直是管理階層重視之議題，然而從過去之文獻發現，策略形成的方法紛呈，最為著名的是Porter(1980)競爭策略，但此類文獻大部分皆為國外學者所著，因而本研究針對國內吳思華(2000)的策略九說，以個案實作之方式，闡明其亦能有效協助公司形成策略。 依據過往文獻發現，策略形成工具協助公司形成策略後，往往就不了了之，並無明確說明如何執行已形成之策略。本研究依據Kaplan and Norton(1992)提出之平衡計分卡概念，以吳安妮(2002)(2003)提出策略執行系統4.7.4為架構與策略診斷性系統分析，協助公司執行已形成之策略及分析公司有無水平或垂直缺口，以免導致公司擁有策略後，卻因執行的後繼無力，而無法展現成效。 最後，以免公司內部單位各自為政，造成資源浪費，因而依據Niven(2002)與吳安妮(2002)提供之觀念，使總公司、SBU與SSU三者之策略能有效連結，形成綜效。 關鍵字：中小企業、策略九說、策略形成與執行系統、策略診斷性分析、綜效。 / Most domestic companies are all small and medium enterprises. The limitations in resources for small and medium enterprises are much greater, causing them to not have a systematic strategy formation and management tools. These management tools have been important management issues, however, the literature only found ways to form strategies, the most famous being the Porter (1980) competitive strategy, but most of these documents were all written by foreign scholars. One famous document written by domestic scholars by Wu Se-hwa (2000) strategy nine, wrote a case by case implementation of management tools can also effectively help companies clarify their strategy. Based on previous literature found about the formation of strategic tools to assist companies to form policy, there is often no clear description of how the strategy has been formed. The study, based on Kaplan and Norton (1992) proposed the concept of the Balanced Scorecard, to Miss Anne (2002) (2003) proposed strategies for the implementation of the system 4.7.4 system architecture and analysis of diagnostic strategies to help companies execute strategy and has formed the analysis of the company to see whether they have horizontal or vertical gaps, so as not to cause the company to have a strategy, with the inability to perform follow-ups, and can not show results. Finally, in order to avoid fragmented units within the company, resulting in waste of resources, which according to Niven (2002) and Anne Wu (2002) provided, thus allowing the head office, SBU and SSU's strategy to effectively link the three to form a synergy. Keywords: SMEs, strategy nine, strategic formulation and implementation, analysis of diagnostic strategies, synergy.

自從2008年金融海嘯以來，企業的成長面臨到各種多變的競爭考驗與挑戰。過去企業賴以成功的模式多已不復存在，接下來面對的生存環境將更加嚴峻。因此，企業未來創新策略的思維與有效人員的執行將是一項非常重要的課題。企業人才是否能在策略的引導下，安排至關鍵崗位中充分發揮，其中組織變革是關鍵。綜觀歷年來各種企業的變革、組織再造、策略規畫等，無論有多麼獨到的分析、精闢的見解，都存在著一項不變的原則。就是需要由『人』來執行。也就是說，執行的成敗、效益，關鍵都在於『執行者』的品質。因此，如何能在企業策略形成之後，正確訂定出各項策略目標的衡量指標與達成標準，是極為關鍵的事。企業必須要能根據未來的策略，建構一套策略性人才培育系統，持續有效的發展企業未來人才，才能幫助企業永續經營發展。 本研究將參考企業策略培育的相關議題，著手探討策略形成、策略行動，結合策略培育，建構出策略性人才培育體系。將人力資源管理單位當做企業組織變革的管理顧問，針對個案公司提供策略訓練建議，並在未來企業策略目標的推動時，能有更明確的方針、流程與步驟，並結合策略地圖與績效指標，隨時提供企業內部回饋的機制與改善的方向，將可落實策略人才培育並達成訓練績效的移轉。 本研究是屬於描述性與探索性的個案研究。其個案僅當作探討此議題的輔佐性研究案例。研究過程聚焦於訓練體系的融合與應用，為一種工具性的個案研究。主要研究的問題如下： (一) 策略性人才培育體系的架構與流程 (二) 策略性人才培育體系的成功關鍵因素 (三) 策略性人才培育體系之限制或障礙

轉換資訊科技基礎設施一如佈建好的房舍遷移重蓋，其涉及的轉換是全面且浩大的工程。在面臨公元二千年危機僅餘兩年的時間，在當時微軟作業平台尚不成熟，國內資訊科技基礎設施轉換成功案例尚不多見，組織內部人員對有關技術一知半解，資訊部門未能有效處理問題等情境下，高階主管採行轉換資訊科技基礎設施策略，將主機移除轉換至區域網路伺服器環境，並重新開發所有應用資訊系統。如此大工程高風險的策略及如此困頓的情境，如何順利進行？ 轉換資訊科技基礎設施涉及組織層面極廣而複雜。包括硬體、軟體、程序、制度、人員等。有關機器設備或可一次更新，惟設置於新機器設備上的核心應用資訊系統，則需逐步開發及調整。有關設備、系統及制度標準，如何與組織需求及業務融合發揮效能，更需人員觀念的轉變與不斷的學習，其所需之時間都不是一朝一夕能見其成效。所以轉換資訊科技基礎設施要看的是它的歷程，由時間的演變可以看出轉換資訊科技基礎設施對組織的影響，也可以看出其互動的關聯性。 本研究採用個案研究法，觀察經濟部國際貿易局這個成功案例如何進行資訊科技基礎設施的轉換。該個案有幾個特徵：一、政府機構；二、面臨內外危機及電子化政府的壓力；三、採行的技術策略，對組織而言是一種全面性、突破性（Radical change）的改變，技術無法累積，必需重新學習。 鑑於轉換資訊科技基礎設施歷程十分冗長而複雜，為能有系統的描繪個案，本文採取一般性研究架構（內容、情境及歷程），並輔以「問題解決」觀點描繪轉換資訊科技基礎設施的歷程。又為能適當控制研究資訊量，本文分三大問題（如何形成策略並開始執行？如何整合資訊並推廣應用？資訊部門與人員如何轉型？），加以描述及分析。 有關歷程的特徵，則引用江志浩（1999）所推導出的組織歷程模式—計畫性模式、適應模式、浮現模式加以檢視。該模式係以「問題解決」的二個元素「設定解決問題的目標」、「進度控制與資源配置」，檢視三種歷程模式的特徵及差異。此外，本文並對問題解決者（高階主管、資訊經理、執行團隊）在此歷程中所扮演之角色及其影響加以探索。 本研究發現，轉換資訊科技基礎設施的歷程無法以單一的歷程模式加以描繪。轉換資訊科技基礎設施的歷程涉及一組相關問題的解決，通常在大眾印象中多只看到硬體設施的建置及導入，極易忽略真正困難的問題在於人員觀念的轉變與不斷的學習。由於這些隱藏的問題，整個歷程會出現一些意想不到的狀況。本研究可作為實務界導入資訊科技基礎設施、組織變革及組織創新的參考；對於涉及長達七年轉換歷程的資料，還可以提供未來學術界研究之基礎。 / Adopting and implementing Information Technology (IT) infrastructure , like the removing already-built premises for reconstruction, involves a comprehensive and massive conversion. Less than two years before the Y2K crisis, when the Microsoft platform had not been fully developed, there were only a few successful cases of domestic IT infrastructure adoption and implementation. Moreover, Internal personnel of organization was not proficient with the related technology, and IT department was not able to effectively handle the issues; however , top management adopted a strategy of IT infrastructure conversion by switching the mainframe to Local Area Network servers and then re-developing all the application information systems. How did they successfully implement this strategy amidst such a massive re-engineering, and with high-risk information technology ? In reality, IT infrastructure adoption and implementation involves extremely broad and complicated levels, including hardware, software, procedures, systems, personnel, and so on. Machines and equipment can be updated at once, but the core application information systems installed on new machines and equipment must be sequentially developed and adjusted. To achieve the desired effects, people especially, need to change their ways of thinking and learn constantly if they want their equipment, systems, and system standards to be aligned with the needs and business goals of the organization. However, results cannot be achieved in a short time. Therefore the IT infrastructure adoption and implementation process needs to be studied longitudinally. With respect to time, we can see the impact of IT infrastructure adaptation on organizational changes and its interactive association. This study uses the case study approach to observe how the Bureau of Foreign Trade of the Ministry of Economic Affairs in Taiwan has successfully adopted and implemented IT infrastructure. This case is characterized by the following properties: (1) It is a government organization; (2) It encountered internal and external challenges and pressure to launch an “e-Government;” and (3) It used technological strategies, which are comprehensive and radical changes to organization, so that the technologies involved were unable to be accumulated and needed be relearned. As it is a very long and complicated process to adopt and implement IT infrastructure, this article uses a general research framework (consisting of contents, context, and processes), supplemented by “problem solving”, to systematically describe the IT infrastructure adoption and implementation process. Moreover, with the hope of properly controlling the information for this research, three major issues are described and analyzed: (1) How to formulate and implement strategies; (2) How to integrate and apply information; and (3) How to transform the information system department and its personnel. Additionally, the characteristics of a transformation process can be studied using the organizational process model derived by Chiang Chi-ku (1999), comprising of a planned model, an adaptive model, and an emergent model. This organizational process model studies the properties and differences of these three process models using the two components of “problem solving” —“goal setting for problem solving” and “status control and resource allocation.” Moreover, this article also studies the roles played by the problem solvers (i.e., top management, information manager, and the executive team) in these processes and their effects. According to the findings of this study, the process of adopting and implementing IT infrastructure can’t be described as a single process. Moreover, it involves solutions to a series of related problems. Generally speaking, most people only recognize the construction and implementation of hardware, but easily disregard the real difficulty in personnel’s conceptual change and constant learning. Due to these hidden problems, some unexpected conditions may appear throughout the transformation process. Hence, this research can be taken as a reference for the business sector in adopting and implementing of IT infrastructure, organizational change, and organizational innovation. Moreover, it can also provide the basis for future academic research of the data involving a seven-year-long adaptation process.