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Title:	SO計分卡、平衡計分卡及作業價值管理之結合－以L家居用品公司為例 The Integration of SO Scorecard, Balanced Scorecard and Activity Value Management -A Case Study of L Homeware Company
Authors:	胡風池 Hu, Feng-Chi
Contributors:	吳安妮 Wu, An-Ne 胡風池 Hu, Feng-Chi
Keywords:	策略形成策略執行作業管理價值管理 Strategy Formation Strategy Execution Activity Management Value Management
Date:	2021
Issue Date:	2021-07-01 17:04:49 (UTC+8)
Abstract:	策略形成、策略執行、作業管理及價值管理是近期備受矚目的管理議題，本研究為了解該等議題的實際內容及結合內容，以個案研究的方式進行本研究。策略的好壞與否將決定企業的長期發展，為清楚地了解企業內部優勢及外部機會，本研究以SO計分卡作為策略形成的工具。擁有一優良的策略後，如何有效率且有效果地執行策略也是企業成敗的關鍵，而平衡計分卡是邏輯最清晰且因果關係最強烈的策略執行工具，因此本研究採用平衡計分卡作為企業的策略執行工具。作業是企業行動的最小單位，若想有效地執行策略，作業管理及價值管理是必須面對的課題，故本研究將導入並實施作業價值管理。綜上所述，本研究將導入SO計分卡、平衡計分卡及作業價值管理於個案中，並探討三項系統各自及結合的設計內容。 Strategy formation, strategy execution, operation management and value management are recent management topics that have attracted attention. In order to understand the actual content and combined content of these topics, this study will be conducted in the form of a case study. 　　The quality of the strategy will determine the long-term development of the enterprise. In order to clearly understand the internal advantages and external opportunities of the enterprise, this study will use the SO scorecard as a tool for strategy formation. 　　After having a good strategy, how to execute the strategy efficiently and effectively is also the key to the success or failure of an enterprise. The Balanced Scorecard (BSC) is the strategy execution tool with the clearest logic and the strongest causality. Therefore, this research will adopt the Balanced Scorecard. As an enterprise`s strategy execution tool. 　　Activity is the smallest unit of an enterprise’s actions. If you want to implement strategies effectively, Activity management and value management must be faced, so this research will introduce Activity Value Management (AVM). 　　In summary, this research will introduce SO scorecard, Balanced Scorecard and Activity Value Management into the case, and discuss the design content of each and integration of those three systems.
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Description:	碩士國立政治大學會計學系 108353039
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0108353039
Data Type:	thesis
DOI:	10.6814/NCCU202100613
Appears in Collections:	[Department of Accounting] Theses

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