企業管理工具在市場上琳琅滿目，但也是影響企業競爭力的核心要素。管理工具（各種規章制度、目標管理、績效考核、員工職業發展規劃、ISO9000質量管理標準體系等）對實現組織運行的穩定性、規範性有獲得較高的效率且有明顯的推動作用。管理工具例舉如:企業戰略工具，領導力工具，人力資源工具，銷售與營銷工具，運作管理工具，金融財務工具，事業規劃工具.
管理會計是依照現行現象產生數據來做管理依據.其中以平衡計分卡（Balanced Scorecard, BSC）為公認最具效力之管理工具，近年來在國內亦開始受到企業界之注意。但管理會計推廣及執行到位並成功運用者更為少數。本研究將以國內一被動元件製造商做為研究對象，利用個案研究之方式，探討平衡計分卡制度導入初期及策略地圖的產出過程。
本研究將導入過程分為「導入前評估」、「實施計畫及進度規劃」、「策略形成」、「策略圖架構」、「衡量指標設計」、「行動方案規劃」等六大部分，依照過程來顯現策略地圖的產出，部門溝同平台的建立，勾畫出公司體系的共同語言，建立共同的目標，已達到事業推廣的策略行為. / Lots of management tools on the market , they are also the key element to affect the Enterprise competitiveness . Management tools ( Regulations , Goal Management , Performance Assessment , Career Management , ISO9000 quality management system , and so on ) enhance the efficiency in the stability and standard of organization management and also has obvious promotion .
Management tools ex: Enterprise strategy tool , Leadership tools , Human resource tool , Sales and marketing tool , Operating tool , Financial tool, Carrier Management tool .
Management accounting is based on the data occurred by the current condition . The balanced scorecard ( BSC ) is acknowledged to be the most powerful management tool and also starts to be noticed by the enterprises in recent years . But only few people can promote and implement it successfully .
This thesis conducts a case study of an EMI components manufacturer implementing the balanced scorecard and forming the strategy map .
The steps of implementing the balance scorecard include analyzing demand , planning project, forming strategy , instituting strategy map , designing KPI and scheduling actions. Following these steps to institute the strategy map , establish the communication platform between departments , form the common language , set the same goal to achieve the strategy of the business extension .
| Identifer | oai:union.ndltd.org:CHENGCHI/G0100932015 |
| Creators | 羅文豪, Lo, Wen Hao |
| 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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