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    Title: 從平衡計分卡看新創企業之發展策略-以太陽能電池產業為例
    Authors: 蕭文昌
    Hsiao, wen-chang
    Contributors: 林基煌
    Lin,chi-huang
    蕭文昌
    Hsiao, wen-chang
    Keywords: 新創企業
    平衡計分卡
    太陽能電池產業
    Date: 2005
    Issue Date: 2009-09-18 14:44:13 (UTC+8)
    Abstract: 當新創企業發展初期，競爭對手看不上你，等到企業成長到可能影響到整體市場占有率時，企業受到競爭對手的挑戰與攻擊便接踵而來。因此新創企業如何在策略發展上進行縝密佈局，將有助於企業順利通過死亡之谷，並持續往成長之路上邁進。
    本研究試圖將茂迪的成功策略發展模式轉化為特定的目標及指標，建立適用於新創企業的平衡計分卡。在萌芽期時企業在取得營運所需的風險性資金後，在財務構面上發展的策略為降低營運所需的成本，及使資金做最有效運用，在客戶構面上如何取得客戶對產品的信賴，以及萌芽期夥伴信任關係的建立，在內部流程構面則以改進製程技術，著重技術研發為此時期的重點，另外藉由完善的服務爭取客戶的信任，在學習成長構面此時需要的是高素質人力及透過經驗學習提昇公司的創新能力與員工的生產力。
    在成長期此時期的策略在財務構面是追求營收的成長 並積極開發新客戶及市場的成長，在顧客構面則在資本有限的情況下，發展最適合企業本身的利基市場，另外在內部流程構面藉由策略聯盟取得這時期所需的資源，在學習與成長構面訓練與發展策略性技能與專業能力是這時的重點。
    在穩定期此時期在財務構面於集中市場取得所需的資金後，藉由上下游整合與購併等策略擴大企業的規模，在顧客構面在企業茁壯的同時仍兼顧營運風險管理追求股東權益極大化，在內部流程構面由專業代工走向自有品牌，藉由發展目標市場行銷提昇品牌價值，在學習與成長構面則以吸引及留住有技能的員工及透過知識管理使公司的理念與願景能貫徹實行。
    新創企業相對於大企業而言，缺乏較明確的策略佈局，導致平衡計分卡在策略執行上的發揮效用有限，有鑑於此本研究試圖以新創企業成功的策略發展模式，結合平衡計分卡發展出適合新創企業導入平衡計分卡的參考架構，以期能對台灣新創企業的發展有所助益。
    Reference: 1.于泳泓 (2002)，平衡計分卡導入的三大步驟要點與手法，會計研究月刊，第199期，頁83-92。
    2.司徒達賢 (1995)，策略管理，台北，遠流出版社
    3.「京都議定書」，http:/www.tri.org.tw/unfccc/download/kp_c.pdf，台北，民國94年
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    5. 李彥斌台灣太陽能電池產業發展策略之研究2004
    6.吳思華 (2000)，策略九說：策略思考的本質，3版，台北，臉譜,頁26-30。
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    8. 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，p26~32。
    9. 徐霽青(2001)，高科技新創事業的策略行為
    10.葉蘭嬌 (2000)，實施平衡計分卡之關鍵成功因素探討-以某電子科技公司為例，中央大學人力資源研究所碩士論文。
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    12.鍾華(2004)， 台灣太陽能電池產業上市公司投資價值之研究
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    Description: 碩士
    國立政治大學
    經營管理碩士學程(EMBA)
    89932138
    94
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0089932138
    Data Type: thesis
    Appears in Collections:[Executive Master of Business Administration] Theses

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