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| Title: | 策略與績效評估結合之研究—以國內某食品公司為例
The research of the linkage between strategy and performance measurement — an example of one Taiwanese food company. |
| Authors: | 劉亭君 |
| Contributors: | 吳安妮
劉亭君 |
| Keywords: | 關鍵績效指標計分卡
績效評估
策略
KPI Scorecard
Performance management
Strategy |
| Date: | 2009 |
| Issue Date: | 2010-12-08 01:52:53 (UTC+8) |
| Abstract: | 績效評估一直以來為管理階層重視之議題，然從過去文獻發現，多數企業之績效評估制度並無法確實發揮功效，且受到近年總體環境競爭日益激烈影響，傳統重於財務的績效衡量方法漸不適用。
關鍵績效指標計分卡(以下簡稱KPI Scorecard)之觀念及相關問題首見於Kaplan and Norton(2001)研究中，其概念簡單易懂，但若設計過程沒有與策略作連結，依然無法協助企業資源之聚焦與運用。故如何設計正確之績效評估制度使策略與績效評估有效結合，為吾人所關注之議題。
本研究係針對國內一導入KPI Scorecard之食品公司進行個案研究，於分析個案公司績效評估之相關問題後，運用策略形成及平衡計分卡相關概念，具體提供策略與績效評估結合之四大步驟，期協助個案公司確實將策略引導至各績效衡量要素中，解決現行KPI Scorecard的問題並提升管理之效率及效能。同時，亦可作為其他企業績效評估設計之實務指南與理論基礎。
Performance measurement has been an important issue for management teams for a long time. However, the current literature shows that most of the companies cannot implement their performance measurement system efficiently and effectively. Besides, the more and more competitive economic environment forces managers seeking alternative management measures, other than the traditional financial performance measures, to fulfill the increasing pressure of better performance.
KPI Scorecard has been released by Kaplan and Norton(2001).The concept is simple and easily to apply but if KPI Scorecard fails to link with the strategy, it still can’t help enterprises to focus on key resources and activities. Therefore, we try to provide a guideline to solve the gap between strategy and performance measurement system.
The thesis is a case study and conducts one Taiwanese food company which has implemented KPI Scorecard for about three years as a research subject. We will firstly analyze the problems of their existing performance measurement system. Second, we will discuss how to use the related ideas of balanced scorecard to solve these KPI Scorecard problems. Furthermore, the thesis addresses four steps about how to link performance measurement system with strategic effectiveness and stresses the importance of this integration. Therefore the thesis can be a reference for other companies to implement the performance measurement system in the future. |
| Reference: | 一、中文部分
吳安妮，2003，平衡計分卡之精髓、範疇及整合（上），會計研究月刊，第211期（6月）：45-54。
邱昰芳，2006，乳品製造業產業基本資料，台灣經濟研究院產經資料庫。
邱昰芳，2006，乳品製造業景氣動態報告-2006年第二季，台灣經濟研究院產經資料庫。
陳澤義、陳啓斌，2006，企業診斷與績效評估，台北：華泰文化。
黃英豪，台灣乳業現況與展望，行政院農業委員會。
詹盛元，2008，非酒精飲料製造業基本資料，台灣經濟研究院產經資料庫。
_____，2009，食品製造業景氣動態報告，台灣經濟研究院產經資料庫。
經濟部工業局，2009，台灣製造業現況分析，財團法人國家實驗研究院科技政策研究與發展中心。
鄭惠之，2004，績效管理的迷思，會計研究月刊，第223期（6月）：46-54。
鄭瀛川，2006，績效管理練兵術（豪華升級版），台北：汎果國際文化事業有限公司。
蕭瑞麟，2006，不用數字之研究，台北：台灣培生教育出版亞洲股份有限公司。
二、英文部分
Brown, T., P. Bush, and L. Norberg. 2001. Building executive alignment, buy-In, and focus with the balanced scorecard SWOT. Balanced Scorecard Report (May/June): 3-5.
Cokins, G. 2004. Performance Management Finding the Missing Pieces to Close the Intelligence Gap. Hoboken, N.J.: Wiley Inc.
Coffey, J. 2005. Using indexes as measures. Balanced Scorecard Report (July/Aug):15-16.
Eisenhardt, K. M. 1989. Building theories from case study research. Academy of Management Review 14 (October): 532-550.
Gary, L. G. 2008. Moving from performance measurement to strategy management at Brigham and Women`s /Faulkner Hospital. Balanced Scorecard Report (Mar/Apr):11-13.
Iselin, E. R., L. Mia, and J. Sands. 2008. The effects of the balanced scorecard on performance. Journal of General Management 33 (4): 71-85.
James, C. 2005. Three steps to successful measures. Balanced Scorecard Report (May/June):14-16.
Kaplan, R. S., and D. P. Norton. 1996. The Balanced Scorecard: Translating Strategy into Action. Boston, MA: Harvard Business School Press.
_________, and _________. 2001. The Strategy-Focused Organization. Boston, MA: Harvard Business School Press.
_________, and _________. 2001. Transforming the balanced scorecard from performance measurement to strategic management. Accounting Horizon 15 (March): 87-104.
Lawrence, S.M. 2001. Performance Measurement Practices: A long way from strategy management. Balanced Scorecard Report (May/June):3-4.
Neely, A., M. Bourne, and M. Kennerley. 2000. Performance measurement system design: Developing and testing a process-based approach. International Journal of Operations & Production Management 20 (10): 1119-1145.
Niven, P. R. 2002. Balanced Scorecard Step-by-step. Hoboken New Jersey: John Wiley & Sons, Inc.
O`Mara, E., R. Chapman, P. Hyland, and J. Karayan.1998. Performance Measures: The link with organizational strategy. Journal of Interdisciplinary Studies 11: 175-184.
Porter, M. E. 1996. “What Is Strategy?”﹒Harvard Business Review (Nov./Dec.): 61-78.
Schramm, W. 1971. Notes on case studies of instructional media projects. Working paper, the Academy for Educational Development, Washington, DC.
Yin, R. K. 1999. Case Study Research-Design and Method. 3rd ed. Newburry Park:
Sage Publication Inc. |
| Description: | 碩士
國立政治大學
會計研究所
97353011
98 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0097353011 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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