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策略形成與平衡計分卡之設計─以電子零組件通路商為研究對象

在競爭激烈,變化快速的今日,企業經營者面臨許多的挑戰。而在檢視經營成果時,不能只著重在傳統的財報分析,因財務績效本身所代表者,乃屬於一種「產出」性質,它們並不能具體不明顯地無知經營者該採取何種實質作法或途徑來突破現況,改善經營環境。另規劃經營者不能只知業績方向而不著力於策略的規劃與經營管理方式的改善與推廣,否則一旦碰到景氣低迷及產業萎縮則就會使企業遭到很大的經營危機。

本論文希望藉助適合的方法能使企業經營者做規劃策略方向並知該從何著手來改善企業。平衡計分卡恰是很好的工具,其可在有明確的策略發展方向確實地實行並落實至企業的每一個階層甚而每一位員工,如此企業體就會在同一個方向下共同努力以避免經營風險並共創新高。因而本研究依循個案公司之願景,核心價值,使命與經營現況,逐步形成策略的基本分析,整合分析最終形成策略發展方向。再透過平衡計分卡的設計時策略發展方向與平衡計分卡整合以達到前往之目的。

綜言之,本研究特以個案公司的條件及產業分析為體以規劃及形成策略發展方向,其後再與平衡計分共結合以徹底落實並執行策略方向。除此之外,本研究更希望透過對個案公司之研究能對電子零組件通路產業有所助益。有相關產業亦可從其中吸取經驗,達到知識及經驗交流的效果。 / In one fast, rapid and changeable business environment of today, business owner always must face more challenges. To review the operation results, business owner could not just emphasize traditional statements. The reason is that financial per-formance is just one output after operation and it could not clearly and obviously tell business owner to adopt what ways to break through current status in operation envi-ronment. And, business owner could not just know how to create billing but no views on strategy planning and management improvement. If not, once facing economic de-pression or industry shrink, business entity surely would have huge perils in its running.

In this paper, we hope to assist business owner to get suitable ways in better strat-egy planning and also know how to do it for better improvement. Balance score card is one of good tool to let business owner physically implement related focuses to every department or even every employees after having one clear strategy development ways. Thus, everyone of business entity would endeavor together to avoid operation risks to create one new status and environment. In the research of this paper, it follows the vi-sion, core values, mission and current operation status of case studying company to gradually build fundamental and consolidated analysis in strategy development ways. After, passing through the design on balance score card, we let strategy development ways and balance score card be combined together.

Finally saying, this paper bases on the conditions and industry analysis of case studying company to build strategy development ways then link it with balance score card and strategy development. In addition, it specially hopes to give new ideas in how to run electronic component distributor industry. Other similar industries also could get something of this paper for the purpose in knowledge and experience sharing.

Identiferoai:union.ndltd.org:CHENGCHI/G0089932047
Creators楊家訓
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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