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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.
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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:	[Department of Accounting] Theses

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