平衡計分卡( Balanced Scorecard, BSC)是一項可以協助描述、並推動組織策略付諸實行的利器，關於描述組織之價值創造的四個構面模式，可以當成高階管理團隊彼此間討論企業發展方向與策略議題優先性的共同語言。至於有關策略性衡量指標，除了是四大構面的績效指標之外，也應被視為BSC內四個構面具有因果關係連結的目標、項目；Robert S. Kaplan和David P. Norton共同創造出一個關於此連結的通用表達方式，用來協助高階主管進行討論，並稱之為策略地圖。他們同時也證明了BSC所寄託的一個基本原則，那就是「如果您能夠衡量，就可以管理」
從實務經驗中大多數人都會認為管理資訊系統不僅協助企業管理工作，也是產出各種衡量數據的利器，因此本研」究希望透過分析已導入過BSC之個案公司，探討該公司由策略地圖所引導出來的各項策略性衡量指標的資訊需求，是否能夠在其管理資訊系統中獲得滿足？管理資訊系統的建置是否應該優先支援公司策略性目標？實際上探訪各行業導入BSC之狀況，發現普遍存在著「數據落差」。
本研究旨在建構一套能夠彌補「數據落差的資訊需求規劃模式，利用商業智慧(BI)工具擷取ERP、CRM、SCM、Workflow、KM、e-Learning等管理資訊系統之有效數據，進行資訊加工後，提供給BSC資訊系統，在數位儀表板上顯示，以協助隨時管控策略性衡量指標之達成狀況。本研究也將BSC導入程序及資訊系統整合作業加以制式化，整理成BSC導入專案進度表，供其它有意導入BSC之企業參考，本論文最後延伸說明BSC在協助組織變革管理、協助智慧資本之衡量、及審視資訊資本齊備程度等方面，都很有助益。 / Balanced Scorecard (BSC) is a powerful tool for describing and implementing an organization’s strategy. The four-perspective model of describing a value-creating organization can be regards as a language for executive teams to discuss the direction and priority of their strategic agenda. In terms of strategy measures, they do not only represent as the key performance indicators (KPIs) of four independent perspectives, but also regard as the cause-effect linkage of goals and items among the four perspectives of BSC. Robert S. Kaplan and David P. Norton created the expression model of the cause-effect linkage to assist the discussion process of executive teams. It is so called a strategy map. They both also demonstrated a fundamental principle underling the BSC; i.e. “If you can measure, you can manage it.”
From an empirical perspective, people believe that management information systems (MISs) can help the efficiency and effectiveness of business administration as well as be the powerful tool of generating data for various performance measures. Therefore, by analyzing a case of a BSC roll-out enterprise, this research would like to address whether the data requirements of strategic measures generating from strategy maps are fulfilled by the data output from the MISs or not. Is it a necessity to support the strategic goals of an enterprise first in case of building MISs for an enterprise? After studying the status of roll-out BSC enterprises in different industries, it shows that there is a “KPI-data accuracy” issue between actual KPIs needed and the data resources from.
The purpose of this research is to build a data requirement planning model to find out the “accurate data” by using a business intelligence (BI) tool to access the effective information from ERP, CRM, SCM, Workflow, KM, e-Learning; etc., and then to manipulate those data in order to output the BSC indicators for executive teams for monitoring the status achieved of BSC from the dashboard anytime. Moreover, the study also standardizes the BSC roll-out processes and the integration processes of MISs by summarizing into time tables of project management which can be regarded as a reference kit for enterprises intending to implement BSC in the future. Finally, the study also demonstrates the benefits of BSC in assisting change management of an organization, in evaluating the intellectual capital, and in measuring information capital readiness of an enterprise, etc.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0091932602 |
| Creators | 林隆潤, Lin, Lawrence |
| 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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