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經濟附加價值與平衡計分卡之應用-以個案公司為例 / Economic Value Added and the Balanced Scorecard Application - Case Study陳文生, Chen, Wen Sheng Unknown Date (has links)
台灣中小企業在發展過程中,成功的企業初期發展都相當快速,但往往因為制度設計的不健全而減緩成長力道,甚至因為組織及制度跟不上成長的速度而導致企業失敗。制度對於中小企業的企業主是又愛又怕,企業主希望制度建立後可以一勞永逸,但又怕制度對於決策的束縛。本研究試圖將平衡計分卡之應用方法導入個案公司作為策略管理工具,並從研究中找出導入過程可能的問題及對策。
本研究之主要目的是利用企業評價方法來評估國內某自動化光學檢驗設備代理商過去五年是否為股東創造出經濟附加價值,並且透過個案公司經營績效的分析,以及檢視自身與競爭對手之比較來找出個案公司之核心競爭力,最後再藉由平衡計分卡架構將策略落實成實際的行動,並為新的策略行動提出組織改善及考核指標改善之方法。 / The development of Small and Medium Enterprises (SMEs) in Taiwan, successful ones grow up very fast in the initial stage. But the growth of these companies often become slower because of the system is not fit the growing stages, even failed because of the defective organization and system which cannot keep up with the growth of the enterprise. However, the owners of SMEs want to establish the system, but on the other side they do affair of placing restrictions on themselves. This study attempts to build the Balanced Score Card (BSC) as a strategic management tool for the Automatic Optical Inspection Equipment Company (S company) and try to find the possible problems and countermeasures from the study.
The purpose of the managers operate the business is to create value for shareholders, the purpose of this study is to use the evaluation methods(Economic Value Added, EVA) to calculate the value of S company during past five years. This study tries to find out the core competence of S company by research the difference of S company and competitor. Eventually, put the strategies into actions and Organization Reengineering by BSC.
Key Words:Small and Medium Enterprises (SMEs)、Balanced Score Card (BSC)、Economic Value Added(EVA)、Automatic Optical Inspection Equipment Company
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