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| Title: | 平衡計分卡導入過程、實施問題及解決之道-以個案公司為例 |
| Authors: | 蔡至潔
Tsai, Shih-Chieh |
| Contributors: | 吳安妮
Wu, Anne
蔡至潔
Tsai, Shih-Chieh |
| Keywords: | 平衡計分卡
個案研究
策略管理
績效評估
Balanced Scorecard
case study
strategy management
performance measurement |
| Date: | 2002 |
| Issue Date: | 2009-09-18 09:09:57 (UTC+8) |
| Abstract: | 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. |
| Reference: | 一、中文參考文獻：
于泳泓，2002，從台灣企業成功導入平衡計分卡實例談企業現狀剖析與導入架構檢核，會計研究月刊，第198期（5月）: 16-26。
于泳泓，2002，從台灣企業成功導入平衡計分卡實例談服務業導入之成效、各階段進程與產出，會計研究月刊，第205期（12月）: 33-42。
于泳泓，2002，從台灣企業成功導入平衡計分卡實例談製造業導入之成效、各階段進程與產出，會計研究月刊，第204期（11月）: 118-129。
吳安妮，2002，淺談平衡計分卡成功實施之精髓概念，會計研究月刊，第198期（5月）：26-32.
吳安妮，2003，平衡計分卡之精髓、範疇及整合，會計研究月刊，第211期（6月）：45-55。
周齊武，Haddad，吳安妮，施能錠，2001，探索實施平衡計分卡可能遭遇之問題，會計研究月刊，第183期（2月）: 63-74。
柯承恩，羅澤裕，1998，跨世紀管理控制新方法-平衡計分卡規劃與設計之本土經驗，會計研究月刊，第155期（10月）: 28-38。
曾麗芬，2001，實施平衡計分卡之問題研究，國立政治大學會計系未出版碩士論文。
劉至偉，2002，特用化學品公司經營策略之個案研究，國立政治大學經營管理學程未出版碩士論文。
蔡明田，莊立民，2002，以平衡計分卡觀點探討個案公司企業策略，IT IS產業論壇第四卷第2期（11月）。
二、英文參考文獻：
Berman, S. 1988. Using the balanced scorecard in strategic compensation. ACA News (41): 16-19.
Chan, R., and G. Colvin. 1999. Why CEOs Fail. Fortune (June).
Chow C., K. Haddad., and J. Williamson. 1997. Applying the balanced scorecard to small companies. Management Accounting (August): 21-27.
Cobbold, I., and G. Lawrie. 2002. The development of the balanced scorecard as a strategic management tool. PMA. Boston MA.USA.
Frigo, L., and K.Krumwiede. 2000. The balanced scorecard. Strategic Finance 81 (Jan)：50-54.
Ittner,D., and D.Larcker. 1998. Innovations in performance easurement:Treads and research implications. Journal of Management Review 10: 205-238.
Jackson, M. 1999. Producitivity and performance of public sector organizations. International Journal of Technology Management (July):753-766.
Kaplan, R., and D. Norton. 1992. The balanced scorecard- measures that drive performance. Harvard Business Review (January-February): 71-79.
Kaplan, R., and D. Norton. 1993. Putting the balanced scorecard to work. Harvard Business Review (September-October): 134-147.
Kaplan, R., and D. Norton. 1996e. The balanced scorecard: Translating strategy into action. Harvard Business School Press.
Kaplan, R., and D. Norton. 2000. The strategy-focused organization. Harvard Business Review Press.
Kaplan, R., and D. Norton. 2001. On balance. CFO (Feb): 73-77.
Lewy, C., and D. Mee. 1998. The ten commandments of balanced socrecard implementation. Management control and accounting(Sep).
Niven, P. 2002. Balanced scorecard step be step: Maximizing performance and maintaining results. New York, NY : John Wiley & Sons.
Olson, E., and S. Slater. 2002. The balanced scorecard, competitive strategy, and performance. Business Horizons (May-June).
Parmenter, D. 2003. Balanced scorecard . Accountancy ireland (Feb):14-17.
Rigby, D. 2001. Management tools and techniques: A Survey. California Management Review 43.
Schneiderman, A. 1999. Why balanced scorecard fail. Journal of strategic performance measurement(Jan):6-10. |
| Description: | 碩士
國立政治大學
會計研究所
90353019
91 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0903530191 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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