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    政大機構典藏 > 商學院 > 資訊管理學系 > 學位論文 >  Item 140.119/48991


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    題名: 企業策略校準與績效管理之研究－以某記憶體公司為例
    The research of enterprise strategic alignment and performance measurement – with a case company of dram module
    作者: 范詠晟
    貢獻者: 季延平
    陳宗天
    范詠晟
    關鍵詞: DRAM模組
    平衡計分卡
    流程管理
    管理控制
    DRAM module
    balanced scorecard
    process management
    management control
    日期: 2009
    上傳時間: 2010-12-08 01:54:50 (UTC+8)
    摘要: 現今資訊化的快速發展與科技的進步，多數企業開始打造適合現況流程的資訊系統，以輔助企業的業務流程，藉此加強企業本身的核心競爭力。而在當前網路經濟中，人們把多數的精力放在策略制定方面，而忽略了實施策略的部份。
    本研究以管理控制的概念試圖補足企業績效衡量的盲點，提升實施策略執行的效益，以記憶體模組產業為研究對象，透過內部與外部的資料收集分析該產業架構以了解企業內外之環境。藉由深度訪談的方式，先釐清個案公司整體策略與競爭策略之架構，並以IDEF0 (Integration Definition for Function Modeling)建模方法為企業建立流程模型，藉此深入探討企業績效衡量的方法。
    最後，透過雙構面的作業基礎成本制(two-dimensional activity-based cost)與平衡計分卡(Balanced Scorecard)的四構面將企業各構面的目標進行連結，進而建議個案公司建立以流程為導向並能反映策略的管理控制系統。
    研究結果發現企業績效衡量上無法以組織整體面向統一進行考核，各部門只能仰賴部門主管的經驗以建立對應的衡量指標，經由研究將策略、流程與指標透過平衡計分卡、流程管理與作業基礎成本制的結合，讓公司以流程為基礎所建立的績效指標，能夠反映出公司的事實面、策略面與平衡面。
    Because of the improvement of information and technology, most of the enterprises are going to build the information system which is fitted for their current business process to strengthen their core competition. Currently, in the internet economy, manager who spend their major time on formulating the strategy, but invest less time on how to implement the strategy.
    This study attempted to compensate the blind side of the enterprise performance measurement by the conception of management control to promote the benefit of strategy implementation. This study is mainly probed a company in DRAM module industry. According to the information from inside and outside, it analyze the structure in this industry. Then, figuring out the structure of strategy by deep interview, and using IDEF0 to build the process model for case company to probe how they measure the performance.
    Finally, it used the two-dimensional activity-based cost and four perspectives of balanced scorecard to link the goal, then suggesting the case company to build a management control system based on process that could reflect their strategy.
    The results show that the case company couldn’t measure their division by the viewpoint of entirely organization. Each division only could rely on their manager’s experience to construct the measuring indicator. Via this study, it integrated strategy, process and measuring indicator by balanced scorecard, process management and activity-based cost. Giving a suggestion for the case company which could build the measuring indicator, and that could reflect the fact, strategic and balanced view for the company.
    參考文獻: 中文參考文獻
    1. 伊藤嘉博，陳耀茂譯，平衡計分卡：世界標準的策略管理工具，財團法人中衛發展中心，民國96年。
    2. 吳思華，產業政策與企業政策，中國經濟研究所，民國77年。
    3. 李書行，過程結果並重，個人群體兼顧－務實創新的策略性績效評估，會計研究月刊，第113期，民國84年。
    4. 杜榮瑞，績效衡量在分權後的角色－責任中心之理論、實務，會計研究月刊，第127期，第16頁，民國85年6月。
    5. 林財源，現代管理會計學，華泰出版社，第22-1頁，民國84年。
    6. 陳美月，張中民，江玉玫，成本會計學，台灣西書出版社，第六版，民國95年。
    7. 蔡忠，如何加強實施責任會計以提升企業經營績效，今日會計，第45期，第73頁，民國79年12月。
    英文參考文獻
    8. Anthony, R. N. & Govindarajan, V., 2007, Management Control Systems, 12th ed., McGraw-Hill Inc.
    9. Babbie, E. R., 1995, The Practice of Social Science Research, 10th ed., Wadsworth.
    10. Bartol, K. M. & Martin, D. C., 2004, Management, International 2nd ed., McGraw-Hill Inc.
    11. Chandler, A. D., 1962, Strategy and Structure : Chapters in the History of the American Industrial Enterprise, Cambridge, MA: MIT Press.
    12. Fremgen, J. M. & Alonzo, M. V., 1979, The Managerial & Cost Accountant’s Hand Book, 1st ed., Illinois : Dow Jones-Irwin.
    13. Grant, R. M., 2004, Contemporary Strategy Analysis: Concepts, Techniques, Applications, 5th, Wiley-Blackwell.
    14. Horngren, C., Sundem, G. & Stratton, W., 2005, Introduction to Management Accounting, Pearson.
    15. Kaplan, R. S & Norton, D. P., 1996, The Balanced Scorecard : Translating Strategy into Action, Harvard Business Press.
    16. Kaplan, R. S & Norton, D. P., 2000, The Strategy-Focused Organization : How Balanced Scorecard Companies Thrive in the New Business Enviroment, Harvard Business Press.
    17. Kerlin, R. A., Mahajan, V. & Varadarajan, P. R., 1990, Strategic Market Planning, Boston: Allyn and Bacon.
    18. Koontz, H. & Weihrich, H., 2006, Essentials of Management, McGraw-Hill Inc.
    19. Kuo, C. H., Dunn, K. D. & Randhawa, S. U., 1999, A Case Study Assessment of Performance Measurement in Distribution Centers, Vol.99(2), pp 54-63.
    20. Maciariello, J. & Kirby, C., 1994, Management Control Systems: Using Adaptive Systems to Attain Control, Prentice Hall.
    21. Parmenter, D., 2007, Key Performance Indicators: Developing, Implementing, and Using Winning KPIs, John Wiley & Sons Inc., pp 3-5.
    22. Peter B. B. Turney, 1992, Activity-Based Management, Management Accounting.
    23. Porter, M. E., 1985, Competitive Advantage, The Free Press.
    24. Rangone, A., 1997, Linking Organizational Effectiveness, Key Success Factors and Performance Measures: An Analytical Framework, Academic Press, Management Accounting Research, Vol.8(2), pp 207-219.
    25. Redda, Bereket & Mehari, 2007, Post-Privatisation Changes in Management Control, Firm Activities and Performance: The Case of Eritrea-Based Firms, University of Groningen, p 44.
    26. Shillinglaw, G., 1961, Cost Accounting: Analysis and Control, 3rd ed.
    27. Stephen, P. R.. 2004, Management, 8th, Prentice Hall.
    28. Storey, D. J., 2000, Small Business: Critical Perspectives on Business and Management, Routledge.
    29. Treacy, M. & Wiersema, F., 1995, The Discipline of Market Leaders: Choose Your Customers, Narrow Your Focus, Dominate Your Market, MA: Addison-Wesley.
    描述: 碩士
    國立政治大學
    資訊管理研究所
    97356031
    98
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0097356031
    資料類型: thesis
    顯示於類別:[資訊管理學系] 學位論文

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