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| Title: | 策略性衡量指標之設計、診斷及回饋系統-以平衡計分卡個案為例
The design, diagnose, and feedback system of strategic performance indicators, analysis from the case of balanced scorecard. |
| Authors: | 吳依茜 |
| Contributors: | 吳安妮
吳依茜 |
| Keywords: | 平衡計分卡
績效管理
衡量指標設計
衡量指標診斷
衡量指標回饋
balanced scorecard
performance measurement
the design of indicator
the diagnosis of indicator
the feedback of indicator |
| Date: | 2011 |
| Issue Date: | 2012-10-30 13:58:35 (UTC+8) |
| Abstract: | 電子產業為我國長期重點發展之產業，而平衡計分卡可謂最具效力之績效管理工具。個案公司為一國內被動元件製造廠，導入平衡計分卡專案時程約三年，本研究以分析策略性衡量指標的方式，探討平衡計分卡制度導入後實際執行情況，深入瞭解如何設計合適的策略性衡量指標，並設計指標診斷機制，以提供公司所需的衡量指標回饋。
本研究將策略性衡量指標系統之建立區分為「策略性衡量指標設計系統」、「策略性衡量指標診斷系統」，及「策略性衡量指標回饋系統」三大部分。簡而言之，本研究說明企業如何利用平衡計分卡實際進行管理，以策略性衡量指標為重點，將企業的策略至實際營運活動一以貫之，經營者同時能藉此思考企業可精進之處，此研究結果俾作為個案公司及後續企業執行平衡計分卡時之參考。
The electronic industry in Taiwan is the key within the industry development policy, and the balanced scorecard is one of the most powerful tools of performance management. The object of the research is a domestic manufacture of passive components, which implements the case of balanced scorecard for three years. The research explores the implementation of balanced scorecard by analyzing the strategic performance indicator, building the system of indicator diagnosis, and offers the feedback of indicator for the company need.
The research divides the analysis of strategic performance indicator into “the design of strategic performance indicator”, “the diagnosis of strategic performance indicator”, and “the feedback of strategic performance indicator”. In short, the research explains how the company use balanced scorecard to manage. Use a strong logic to link from the company’s strategy to every operating activity. CEO also can think about where the company can improve. The result of research could be the reference for the case and other companies |
| Reference: | 一、 英文參考文獻
1.Ahmad, M. M., and N. Dhafr. 2002. Establishing and improving manufacturing performance measures. Robotics and Computer Integrated Manufacturing, 18(June-August)：171-176.
2.Han, J. and M. Kamber. 2001. Data Mining: Concepts and Techniques. Morgan Kaufmann Publishers.
3.Inmon, W. H. 1996. Building the Data Warehouse. New York, NY : John Wiley & Sons.
4.Kaplan, R., and D. P. Norton. 1992. The balanced scorecard: Measures that drive performance. Harvard Business Review, (January - February):71-79.
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二、中文參考文獻
1.大前研一，2007，新企業參謀，商圖出版
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7.范良芳，2006，台灣電感產業成長策略之探討－以AG公司為例，國立清華大學高階經營管理碩士在職專班碩士論文。
8.周齊武、Hadded、吳安妮、施能錠，2001，探索實施平衡計分卡可能遭遇之問題，會計研究月刊第183期：63-74。
9.莊文忠，2008，績效衡量與指標設計：方法論上的討論，公共行政學報第二十九期：61-91。
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13.蔡至潔，2002，平衡計分卡導入過程、實施問題及解決之道－以個案公司為例，國立政治大學會計系碩士論文。
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15.劉順仁，2004，建立非營業特種基金績效衡量指標之研究，行政院研究發展考核委員會研究報告。
16.劉澤賢，2007，架構式商業智慧系之平衡計分卡建置研究，國立中山大學資訊管理研究所碩士在職專班碩士論文。
17.羅鵬程，2009，平衡計分卡之實施及遭遇之問題與解決之道－以某被動元件公司為例，國立政治大學經營管理碩士學程全球台商班碩士論文。 |
| Description: | 碩士
國立政治大學
會計研究所
99353042
100 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0993530421 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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