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    Title: 策略性供應商計分卡之設計與應用 －以某染整業為例
    Design and application of strategic supplier balanced scorecard : A case study
    Authors: 郭乃瑜
    Contributors: 吳安妮
    Anne
    郭乃瑜
    Keywords: 供應商計分卡
    策略性供應商
    供應商評估及選擇
    supplier balanced scorecard
    strategic supplier
    vendor selection
    Date: 2012
    Issue Date: 2013-07-11 16:26:42 (UTC+8)
    Abstract: 自 Kaplan 及 Norton 於 1992 年提出平衡計分卡後,平衡計分卡即被視為 策略管理及績效衡量領域之利器。經過多年企業實務之測試與驗證,對於策略 之擬定、執行及管理上已發展出相當完整之架構。惟以往之研究多數係探討公 司本身之平衡計分卡,對於與外部夥伴共同制定計分卡之領域著墨甚少。部分 相關研究文獻未強調供應商之策略性,而係自一般營運角度出發,與重視供應 鏈管理概念之現代企業競爭模式背道而馳。
    本研究提出「策略性供應商計分卡」,作為引導供應商如何協助企業達成 策略、建立長期策略夥伴關係之指引。研究內容中,詳細論述總公司計分卡推 導至策略性供應商計分卡之過程、各議題間之邏輯支撐關係及關鍵衡量指標說 明。策略性供應商計分卡以策略性供應商為主體,納入策略性事項,並訂立指 標加以衡量。該工具不僅可以幫助個案公司及其供應商辨識具策略價值之營運 活動,更能作為企業之間的溝通橋樑,開創共同開發、協同合作之可能,並將 不同組織的目標衝突減至最低,最終提升供應鏈整體績效。
    This study proposed a management tool, "strategic supplier balanced scorecard", as a guide for suppliers about how to help their buyers to achieve companies’ strategic goals. Also, Corporations can use this tool to establish long-term strategic partnership with their strategic suppliers. In this research, the design process of strategic supplier balanced scorecard would be thoroughly elaborated, including the connection between the company’s balanced scorecard and strategic supplier balanced scorecard, the logic support of each strategic issues, and detailed instruction of key performance factors.
    Strategic supplier balanced scorecard is applied mainly on strategic supplier. With the tools help, corporations and its strategic supplier can not only define important operation activities with strategic values, but also set key performance factors to evaluate the outcomes. Strategic supplier balanced scorecard is regarded as a mutual communication tool, making corporations and their strategic supplier to work together, lowering the potential conflicts that would cost damage to both side, and ultimately enhancing the overall performance of the supply chain.
    Reference: 參考文獻
    一、中文部分
    1. 于泳泓，2002，從台灣企業成功導入平衡計分卡實例談企業現狀剖析與導入架構檢核，會計研究月刊，第 198 期(5 月): 16-26。
    2. 于泳泓，2002，從台灣企業成功導入平衡計分卡實例談服務業導入之成效、各階段進程與產出，會計研究月刊，第 205 期(12 月): 33-42。
    3. 于泳泓，2002，從台灣企業成功導入平衡計分卡實例談製造業導入之成效、 各階段進程與產出，會計研究月刊，第 204 期(11 月): 118-129。
    4. 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。
    5. 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。
    6. 吳安妮，2003，平衡計分卡之精髓、範疇及整合(下)，會計研究月刊，第 212 期(7 月): 78-93。
    7. 吳安妮，2004，平衡計分卡之重點發展方向，會計研究月刊，第 224 期(7 月): 11-26。
    8. 周齊武、Haddad、吳安妮及施能錠，2001，探索實施帄衡計分卡可能遭遇之 問題，會計研究月刊，第 183 期(2 月): 63-74。
    9. 謝沛茹及閩潔等，2010，2010年紡織產業年鑑，財團法人紡織產業綜合研究所。
    10. 蘇裕惠，2000，實施平衡計分卡的七大迷思與三大要點，會計研究月刊第 179 期(10 月): 29-34。
    11. 傑夫瑞·代爾，2004，協同優勢，洪明洲譯，台北：財團法人中衛發展中心。
    12. 蘇尼爾·卡布拉及彼得·曼德爾，2002，供應練管理，陳銘崑、吳忠敏與傅新彬譯，台北：美商普林帝斯霍爾國際股份有限公司 台灣分公司。
    13. 簡秀蓉，2010，供應商平衡計分卡之設計與運用－以某電子業為模擬對象，國立政治大學AMBA商管專業學院未出版碩士論文。 
    二、英文部分
    1. Brewer, P. C., & Speh, T. W.. 2000. Using the balanced scorecard to measure supply chain performance. Journal of Business Logistics, 21（1）: 75-93.
    2. Carr, A. S. & Pearson, J. N.. 1999. Strategically Managed Buyer–Supplier Relationships and Performance Outcomes. Journal of Operations Management, 17(5): 497-519.
    3. Desai, M. P.. 1996. Implementing a supplier scorecard program. Quality Progress, 29（2）: 73-73.
    4. Dyer, J. H., & D. S. Cho.. 1998. Strategic supplier segmentation: The next “best practice” in supply chain management. California Management Review 40.2: 57-77.
    5. Ellram, L. M.. 1990. The supplier selection decision in strategic partnerships. International Journal of Purchasing and Materials Management, 26（4）: 8-14.
    6. Evans, P., & Wurster, T. S.. 1999. Getting real about virtual commerce. Harvard Business Review, 77: 84-98.
    7. Humphreys, P., W. Li, and L. Chan. 2004. The impact of supplier development on buyer-supplier performance. Omega: The International Journal of Management Science 32（2）: 131-143.
    8. Jean, R., R. Sinkovics, and D. Kin. 2010. Drives and performance outcomes of relationship learning for suppliers in cross-border customer-supplier relationships:the role of communication culture. Journal of International Marketing 18（1）: 63-85.
    9. Kaplan, R., and D. Norton. 1992. The Balanced Scorecard- Measures That Drive Performance. Harvard Business Review (January-February): 71-79.
    10. Kaplan, R., and D. Norton. 1993. Putting The Balanced Scorecard To Work. Harvard Business Review (September-October): 134-147.
    11. Kaplan, R., and D. Norton. 1996. The Balanced Scorecard: Translating Strategy Into Action. Harvard Business School Press.
    12. Kaplan, R., and D. Norton. 2000. The Strategy- Focused Organization. Harvard Business Review Press.
    13. Kaplan, R., and D. Norton. 2003. Strategy Maps: Converting Intangible Assets Into Tangible Outcomes, Harvard Business School Publishing Corporation.
    14. Krause, D. R. & Handfield, R. B.. 1999. Developing a World-Class Supply Base. USA: Center for Advanced Purchasing Studies.
    15. Niven, P. R.. 2002. Balanced scorecard step-by-step: maximizing performance and maintaining results. Wiley. com.
    16. Pal, P., & Kumar, B.. 2008. "16T": Toward a dynamic vendor evaluation model in integrated SCM processes. Supply Chain Management, 13（6）: 391-397.
    17. Premkumar, G. P.. 2000. Interorganization Systems and Supply Chain Management: An Information Processing Perspective. Information Systems Management, 17 (3): 56-68.
    18. Sarkis, J., & Talluri, S.. 2002. A model for strategic supplier selection. Journal of Supply Chain Management, 38（1）: 18-28.
    19. Sheu, C., H. Yen, and B. Chae. 2006. Determinants of supplier-retailer collaboration: evidence from an international study. International Journal of Operations and Production Management 26（1）: 24-49.
    20. Weber, C. A., Currant, J. R., Benton, W. C.. 1991. “Vendor Selection Criteria and Methods,” European Journal of Operational Research, 50（1）
    21. Wisner, J., and K. Tan. 2000. Supply chain management and its impact on purchasing. The Journal of Supply Chain Management 34（4）: 33-42.
    Description: 碩士
    國立政治大學
    會計研究所
    100353006
    101
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0100353006
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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