目前平衡計分卡為哈佛商業評論前五百大企業所公認最具效力之管理工具，美國『Fortune』雜誌一千大企業中已有過半數的企業導入平衡計分卡，近年來在國內亦開始受到企業界相當程度之注意。然細究國內實務界之推行個案可以發現，多數企業所推行之「平衡計分卡」，僅著重於設計四構面之關鍵績效指標，實為傳統績效管理之延伸範疇，能夠真正融會貫通其精髓概念、透過平衡計分卡制度充分發揮其策略發展與管控執行之能力者，仍屬有限；回顧國內相關論文，亦多以設計及規劃個案公司之平衡計分卡為主題，且偏重於衡量指標之設計與選擇，對於平衡計分卡整合企業資源以執行策略之特質及企業實際導入之過程較少著墨；故本研究以國內一採用平衡計分卡整合其策略管理及績效評估系統之特用化學公司為研究對象，自總公司、策略事業單位及共用服務單位三大層級，介紹個案公司在平衡計分卡導入初期之詳細內容與步驟，以及導入時所遇到之問題，並提出相關建議，俾作為個案公司及後續企業採用平衡計分卡時之參考。 / In recent years, academic scholars and business world managers have both given increasing attention to the importance of strategic measurement systems. One of the approaches adopted is that of the Balanced Scorecard (BSC). This thesis conducts a case study under a domestic chemical company implementing balanced scorecard, and demonstrates how an organization can use balanced scorecard to integrate its strategy management and performance measurement system. The study illustrates the whole designing and implementing process in detail from the three different perspectives of the company, including headquarters, strategy business units (SBU), and shared service units (SSU). Furthermore, the problems and difficulties encountered and related suggestions are proposed in this thesis as well. These case study results and findings may be generalizable to other companies adopting or considering adopting the Balanced Scorecard as a strategic and management control device.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0903530191 |
| Creators | 蔡至潔, Tsai, Shih-Chieh |
| 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 |
Page generated in 0.0015 seconds