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| Title: | 策略形成與執行系統之設計與運用-以中小企業為例
The design and application of strategic formulation and implementation-a case study of SMEs |
| Authors: | 林逸民
Lin, Yi min |
| Contributors: | 吳安妮
Wu, Anne
林逸民
Lin, Yi min |
| Keywords: | 中小企業
策略九說
策略形成與執行系統
策略診斷性分析
綜效
SMEs
strategy nine
strategic formulation and implementation
analysis of diagnostic strategies
synergy |
| Date: | 2010 |
| Issue Date: | 2011-09-29 16:39:05 (UTC+8) |
| Abstract: | 國內大多數之公司皆為中小企業，其相較於大公司資源有限，並無一套有系統的策略形成與管理工具。此工具一直是管理階層重視之議題，然而從過去之文獻發現，策略形成的方法紛呈，最為著名的是Porter(1980)競爭策略，但此類文獻大部分皆為國外學者所著，因而本研究針對國內吳思華(2000)的策略九說，以個案實作之方式，闡明其亦能有效協助公司形成策略。
依據過往文獻發現，策略形成工具協助公司形成策略後，往往就不了了之，並無明確說明如何執行已形成之策略。本研究依據Kaplan and Norton(1992)提出之平衡計分卡概念，以吳安妮(2002)(2003)提出策略執行系統4.7.4為架構與策略診斷性系統分析，協助公司執行已形成之策略及分析公司有無水平或垂直缺口，以免導致公司擁有策略後，卻因執行的後繼無力，而無法展現成效。
最後，以免公司內部單位各自為政，造成資源浪費，因而依據Niven(2002)與吳安妮(2002)提供之觀念，使總公司、SBU與SSU三者之策略能有效連結，形成綜效。
關鍵字：中小企業、策略九說、策略形成與執行系統、策略診斷性分析、綜效。
Most domestic companies are all small and medium enterprises. The limitations in resources for small and medium enterprises are much greater, causing them to not have a systematic strategy formation and management tools. These management tools have been important management issues, however, the literature only found ways to form strategies, the most famous being the Porter (1980) competitive strategy, but most of these documents were all written by foreign scholars. One famous document written by domestic scholars by Wu Se-hwa (2000) strategy nine, wrote a case by case implementation of management tools can also effectively help companies clarify their strategy.
Based on previous literature found about the formation of strategic tools to assist companies to form policy, there is often no clear description of how the strategy has been formed. The study, based on Kaplan and Norton (1992) proposed the concept of the Balanced Scorecard, to Miss Anne (2002) (2003) proposed strategies for the implementation of the system 4.7.4 system architecture and analysis of diagnostic strategies to help companies execute strategy and has formed the analysis of the company to see whether they have horizontal or vertical gaps, so as not to cause the company to have a strategy, with the inability to perform follow-ups, and can not show results.
Finally, in order to avoid fragmented units within the company, resulting in waste of resources, which according to Niven (2002) and Anne Wu (2002) provided, thus allowing the head office, SBU and SSU`s strategy to effectively link the three to form a synergy.
Keywords: SMEs, strategy nine, strategic formulation and implementation, analysis of diagnostic strategies, synergy. |
| Reference: | 一、 中文部分
Porter, M. E. 1980. Competitive Strategy, 中譯名：競爭優勢，周旭華譯(1998)，台北：天下遠見出版。
台灣區羽毛輸出業同業公會，2011。
司徒達賢，2005，策略管理新論─觀念架構與分析方法，台北：智勝文化。
行政院主計處第三局，2010，歷年統計資料。
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，平衡計分卡之精隨、範疇及整合(上)，會計研究月刊，第211期（6月）：45-54。
吳思華，2000，策略九說─策略思考的本質，台北：臉譜出版社。
財團法人中國紡織工業研究中心，2003，台灣運動休閒服飾品全球運籌策略研究。
劉中博，2008，汽車零組件廠商國際化經營策略研究─以東陽集團為例，國立政治大學企業管理學系碩士論文。
劉亭君，2010，策略與績效評估結合之研究─以國內某食品公司為例，國立政治大學會計學系碩士論文。
經濟部中小企業處，2010。
二、 英文部分
Barney, J. B. 1991. Firm resources and sustained competitive advantage. Academy of Management Journal 17 (1) : 97-120.
Brown, T., P. Bush, and L. Norberg. 2001. Building executive alignment, buy-In, and focus with balanced scorecard SWOT. Balanced Scorecard Report (May-June) : 3-5.
Clark, B. and Montgomery, D. 1999. Managerial identification of competitors. Journal of Marketing 63 (July) : 67-83.
Cokins, G. 2004. Performance Management Finding the Missing Pieces to Close the Intelligence Gap. Hoboken, N. J.:Wiley Inc.
Felicity, K. and Leana, R. 2009. A resource-based view of micro-firm management practice. Journal of Small Business and Enterprise Development.16(3): 521-530.
Fernandes, K. J., V. Raja, and A. Whalley. 2006. Lessons from implementing the balanced scorecard in a small and medium size manufacturing organization. Technovation 26(April):623-634.
Konstantinos Anagnostopoulos, and E. George. 2010. Strategic plan in a Greek manufacturing company: a balanced scorecard and strategy map implementation International Journal of Business and Management 5. (Feb) :12-26.
Kaplan, R. S., and D. P. Norton. 1996. The Balanced Scorecard: Translating Strategy into Action. Boston, MA: Harvard Business School Press.
Kaplan, R. S., and D. P.Norton. 2004. Strategy maps: Converting intangible assets into tangible outcomes. Boston: Harvard Business School Press.
Michael T., and Wiersema F. 1995. The Discipline of Market Leaders, Perseus Book.
Niven, P. R. 2002. Balanced Scorecard Step-by-step. Hoboken New Jersey: John Wiley & Sons, Inc.
Porter, M. E. 1996. What`s is strategy? Harvard Business Review 2. (November-December.)：61-78.
Yin, R. K. 1989. Case Study Research Design and Methods. London Sage.
Yin, R. K. 1999. Case Study Research Design and Methods. 3rded.Newburry Park:Sage Publication Inc. |
| Description: | 碩士
國立政治大學
會計研究所
98353033
99 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0098353033 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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