企業流程是企業營運核心，也是創造企業競爭力之關鍵因素。本論文以個案公司現行願景為基礎，植基於會計交易循環之基礎架構，參考Tsaih.et al. (2004)企業整體資訊有機體模式之分析架構，重現並分析個案公司之現行關鍵營運流程。本研究首先透過系統化分析企業個體對內、對外之資訊流聯絡管道及接觸點，辨認並評估個案公司之關鍵流程與其資訊流的流暢度。接著以前述分析結果作為辨識及改善企業作業流程之基礎，作成相關流程改善建議及績效評估參考指標。最後，結合PWIO分析結果與平衡計分卡觀念，提供個案公司建議性策略地圖，以作為評估及管理未來績效之基礎。
本論文發現，個案公司之現有流程並無法有效達成現行願景。因此，我們運用PWIO分析模式及主要作業流程關聯圖呈現個案公司在銷售及收款循環、採購及付款循環、配送作業等流程運作效率上可以改善之處。此外，依據分析所示流程目標並透過平衡計分卡概念，建立其流程績效指標。最後，發展個案公司之策略地圖，呈現個案公司在現有願景下，財務、顧客、內部流程及學習與成長四大構面之因果關係，以作為個案公司未來評估及管理其策略性成果之架構。 / The business processes are central to a company’s operation and competitive advantages. Based on the analytical framework proposed by Tsaih et.al. (2004), and an application of accounting transaction cycle approach, this thesis investigates the key business processes of a hyper-mart in Taiwan. The major objectives of this paper are three-fold. Relied on the existing vision of the firm under studied, this thesis first restores and analyzes its core operation by identifying the practices of the contact point and information channel underlying the key business processes. The related suggestions on process improvement are then discussed and proposed based on the analyses from the previous step. Finally, a proposed strategy map will be developed to serve as the basis of evaluation and management of the strategic performance in the future.
The research results indicate that the operation processes currently employed by the case firm cannot meet its vision effectively. Through the chart describing the practices of contact point and information channel, the smoothness of the key processes and the corresponding process improvements were suggested. In addition, through an integration of goals derived from process practices with the balanced scorecard concept, performance measures help achieve the goals of processes are developed accordingly. A strategy map delineating the casual-effect relationship between the Financial, Customer, Process as well as Learning and Innovation perspectives and the performance indicators is also provided. The managerial implications of such framework are discussed.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0919323171 |
| Creators | 黃淑滿, Huang,Shu-man |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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