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企業策略態勢與策略管理報導之探討:以開發新藥之生技公司為例 / Business strategic move and strategic managerial reporting- Illustrated using a new drug developing boiotech company

生技產業為典型知識產業,同時也因醫藥研發的突破,而使國人受惠享受健康的生活,惟因與人類健康相關,涉及複雜的知識領域、道德倫理、法規管理、產業合作及商業化等過程。近年來國內新設生技公司莫不以開發新藥為職志,且都有其獨特經營哲學與營運模式來達成其企業終極目標。
本研究以國內開發新藥的生技公司為研究對象,採個案研究方法透過分析個案公司之過去策略發展,實地訪問經營團隊以描述策略形態及勢態,發展策略地圖及平衡計分卡四大構面具體內容並進而以相關係數驗證各策略衡量指標與策略目標間之關聯性,最後試圖連結PwC企業價值報告中價值平台,據以建構個案公司內部策略態勢與策略管理報導。
本研究之主要研究結論包括:
一、 個案公司已有明確的企業願景,亦已積極分析未來的策略形態,除定期性財務資訊外,應系統化建置一策略管理報導,使組織資源聚焦,形成共識,改善組織策略執行力。
二、 經由驗證相關分析,現階段策略形態的部分衡量指標間呈現顯著正相關,亦有大多數衡量指標因產品商品化時間過長尚無明確關聯,故個案公司應持續追縱現行策略衡量指標因果關聯狀況。
三、 個案公司可運用內部策略管理報導具體呈現策略活動執行結果,建立評估策略目標達成程度之價值管理報表,成為內部策略檢討會議之共同基礎,利用策略思考、澄清與共識之達成。而長期系統化之分析比較,除可提供更具攸關內部價值報告及管理資訊外,亦可作為外部報導企業價值資訊的基礎。 / Pharmaceutical industry is a typical knowledge industry. At the meantime, people can enjoy healthy life because of the breakthrough of medicine research and development. However, this industry is closely connecting to human health, thus there are various and complex domains involved, including knowledge, ethics, laws and regulations, collaboration of industry and commercialization, and etc. In recent years, local newly established pharmaceutical companies set their goals in developing new drugs, and have their own unique operating philosophy and operating models in order to reach their ultimate corporate goals.
The object of this study is a local new drug developing pharmaceutical company. Through the analysis of strategic development of the past based on the methodology of case study and describing strategic posture and strength via interview with the managing team, the strategic plan and contents of four scopes for balanced scorecard are developed. Further, the relationship between strategic measurement indicators and strategic objectives are verified through correlated coefficients. And lastly, linking to the value platform of PwC Corporate Value Reporting in order to construct internal strategic move and strategic managerial reporting of the case company.
The conclusions of this study including:
1. Case company has clear business vision, and is actively analyzing future strategic form. In addition to periodic financial information, the case company should construct a strategic managerial reporting in order to focus organizational resources, draw consensus, and improve organizational strategic executive.
2. Based on the correlation coefficient analysis, there is positive correlation among partial measurement indicators of current strategic posture. However, there is no clear correlation for most of the measurement indicators due to long span for product commercialization. The case company should continuously follow up the correlation for current strategic measurement indicators.
3. The case company can apply its internal strategic managerial reporting to specifically present the results of its operations, and establish value managing statements for assessing the achieving of strategic targets, to formulate the common basis for internal strategic review meeting, and utilize strategic thinking, clarification and reaching of consensus. In addition, long-term systematic analysis and comparison can be used not only for more relevant internal value reporting and managerial information, and be the basis for external corporate value reporting.

Identiferoai:union.ndltd.org:CHENGCHI/G0089932043
Creators林玉寬
Publisher國立政治大學
Source SetsNational Chengchi University Libraries
Language中文
Detected LanguageEnglish
Typetext
RightsCopyright © nccu library on behalf of the copyright holders

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