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Title:	平衡計分卡及作業價值管理之設計及實施 ─以 A個案公司為例 The design and implementation of balanced scorecard and activity value management ─The Case of A Company
Authors:	吳玲美 Wu, Lin-Mei
Contributors:	吳安妮 Wu, Anne 吳玲美 Wu, Lin-Mei
Keywords:	過濾產業平衡計分卡作業價值管理經營績效 Filtration industry Balanced scorecard Activity value management (AVM) Performance management
Date:	2018
Issue Date:	2019-02-12 15:44:12 (UTC+8)
Abstract:	整合性策略價值管理系統（Integrative Strategic Value Management System，簡稱iSVMS）源自於吳安妮教授整合了長達三十年理論與實務經驗所獨創的管會學理，採用該系統的企業主與員工都改變了慣常的行為及思維模式，帶來可觀的經濟效益。而平衡計分卡（Balanced Scorecard，簡稱BSC）與作業價值管理系統（Activity Value Management，簡稱AVM）即是該系統相當重要的理論與技術基礎。 A公司為臺灣最具代表性的過濾設備企業，事業體橫跨過濾產業上中下游價值鏈，但隨著大環境與市場變化，競爭漸趨激烈，企業策略調整相當重要，「找到企業存續的關鍵命脈」是現階段最重要的議題。本研究以臺灣過濾產業領導企業A公司為對象，採質性研究的方式，探討平衡計分卡與作業價值管理系統的設計及實施過程，找出企業的策略走向與提升經營管理績效之方向及建議，希望研究結果能對企業提供經營管理之效益。 Integrative Strategic Value Management System, iSVMS is the integration of theory and practice by Professor Anne’s Wu from her thirty years of experience. It changes the usual behaviors and thinking patterns of company owner and employees, and bringing considerable economic benefits to Taiwanese companies. The Balanced Scorecard and the Activity Value Management System (AVM) are important theoretical and technical foundations in iSVMS. Company A is the most representative filtration and separation filter company in Taiwan, the business sector spans the upstream and downstream value chain of the filtration industry. However, with the rapid changes in the environment and the market, competition is becoming more and fiercer, thus adjustment of corporate strategy is relatively important. How to find the key competitiveness to the company’s sustainable long-term operation is the most important issue at this stage. This research is based on Taiwan`s filtration industry leader company A, through qualitative research, and discuss the design and implementation process of the Balanced Scorecard and Activity Value Management to find out the strategic direction of the company and enhance the performance of the management. Hopefully the research result will provide considerable benefit to the company.
Reference:	Donaldson Co, Inc. 2016. Annual report. Kaplan, R. S., and D. P. Norton. 1996. Using the balanced scorecard as a strategic management system. 孔方正、張超銘、黃琬婷、李采瑄、陳啟智，2009，質性研究：1-52。吳安妮，2011，以一貫之的管理－整合性策略價值管理系統(iSVMS)。會計研究月刊，第312期：106-120。吳安妮，2015，管理會計技術商品化：以ABC為核心之作業價值管理系統(AVMS)為例，會計研究月刊，第359期：20-24。吳安妮，2017，談以SO計分卡形成「創新策略」，網址：https://www.hbrtaiwan.com/article_content_AR0007038.html，搜尋日期：2018年11月22日。國立政治大學商學院整合性策略價值管理研究中心，2018，作業管理及作業價值管理系統結合：以作業價值管理(Activity Value Management, AVM)為核心，網址： http://www.isvms.nccu.edu.tw/avm%E7%AE%A1%E7%90%86%E6% B1%BA%E7%AD%96/，搜尋日期：2018年11月22日。信眉會計師事務所，2017，平衡計分卡的介紹與探討，網址：https://www.trustmei. com.tw/singlepost/2017/05/12/%E5%B9%B3%E8%A1%A1%E8%A8%88%E5%88%86%E5%8D%A1%E7%9A%84%E4%BB%8B%E7%B4%B9%E8%88%87%E6%8E%A2%E8%A8%8E，搜尋日期：2018年11月22日。
Description:	碩士國立政治大學經營管理碩士學程(EMBA) 105932427
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0105932427
Data Type:	thesis
DOI:	10.6814/THE.NCCU.EMBA.027.2019.F08
Appears in Collections:	[Executive Master of Business Administration] Theses

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