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| Title: | 永續經營的整合性解決方案－以 C 循環經濟公司為例
The Total Solution of Sustainable Operation－A Case Study of C Circular Economic Company |
| Authors: | 陳揚介
Rickie, Chen |
| Contributors: | 吳安妮
Wu, Anne
陳揚介
Rickie, Chen |
| Keywords: | 永續經營
SO 計分卡
永續平衡計分卡
作業價值管理
Sustainable operation
SO scorecard
Sustainable balanced scroecard
Activity value management |
| Date: | 2023 |
| Issue Date: | 2023-08-02 13:27:08 (UTC+8) |
| Abstract: | 本論文以個案研究法探討「新創」公司如何結合「永續」與「策略」，清楚定義環境、社會與公司治理 (Environmental, Social and Governance, ESG) 精神下世界的趨勢並且提供公司整合性解決方案之完整架構。以 SO (Strengths and Opportunities, SO) 計分卡、平衡計分卡以及作業價值管理等管理工具及相關理論基礎記錄個案公司如何透過其獨特專利之向上循環技術在永續經營上成功。
本研究透過 SO 計分卡、平衡計分卡及作業價值管理記錄個案公司永續營運的過程。首先確定個案公司之使命、願景及價值觀，整理其內部優勢、外部機會及四大重要條件，透過 SO 計分卡形成永續策略。形成永續策略後，透過平衡計分卡之策略地圖垂直連結個案公司四大構面的「研發、設計與行銷」三條主線及「形成產品與出售產品」兩大核心，並水平連結所有策略議題、策略目標、策略性衡量指標及其目標值。最後以作業價值管理精準、即時地衡量個案公司策略執行之狀況。
This thesis discusses how the highlighted case company combines “sustainability” and “strategy” through the case study method. It clearly defines the trend of ESG (Environmental, Social and Governance, ESG) and the company’s possible total solution’s structure; utilizes relevant management tools and theoretical foundation such as SO (Strengths and Opportunities, SO) scorecard, balanced scorecard, and activity value management to record how the case company uses its unique upcycled technology to achieve successful sustainable operation.
This research documents the case company’s formation, implementation, and measurement of sustainable operation through SO scorecard, balanced scorecard, and activity value management. First, it determines the mission, vision, and values of the case company and assesses its internal strengths, external opportunities, and four important conditions for generating sustainable strategy using SO scorecard. Next, it uses balanced scorecard to vertically connect the company’s four dimensions’ three main lines (research, design, and marketing) and two cores (production and sales); to horizontally connect all strategy issues, strategy targets, strategy measurement indicators, and target values for strategy measurement indicators. Finally, it measures case company’s strategy implementation status accurately and timely by activity value management. |
| Reference: | 一、中文部分
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| Description: | 碩士
國立政治大學
會計學系
110353041 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0110353041 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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