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    Title: 企業策略與流程績效管理之探討：以某國內綠色能源公司為例
    Corporate strategies and process performance management - by a case study of a green energy company in Taiwan
    Authors: 王英俊
    Wang, Ying Chun
    Contributors: 林宛瑩
    蔡瑞煌
    王英俊
    Wang, Ying Chun
    Keywords: 策略形態分析法
    平衡計分卡
    企業流程資訊有機體
    strategic type analysis
    balanced scorecard
    PWIO
    Date: 2007
    Issue Date: 2013-09-02 16:08:01 (UTC+8)
    Abstract: 近幾年以實際行動關注地球暖化的國家，紛紛提出太陽能補助政策，誘發太陽能業者相繼投入，使得產業鏈逐漸成形，讓太陽能發電的成本逐漸下降，使用的普及性正加速擴大當中，其所創造出的商機，值得想像與期待。然而，在全球化及自由化的風潮下，經營環境的變遷愈見快速，企業間的競爭也愈趨激烈，太陽能業者如何在這新興的產業中脫穎而出，需要有策略的思維、規劃及執行能力。
    企業應擬定策略作為經營的指導方向，是眾所認同的；但相對的，一般人對策略也常會有一種陳義過高而流於口號的刻版印象。司徒達賢(2001)之策略形態分析法的思考程序，提供了獨特而實用之策略制定的觀念與步驟。Kaplan and Norton(1992)提出的平衡計分卡(balanced scorecard)被哈佛商業評論譽為 75 年來最具影響力的管理工具之一，也被認為是策略執行的利器。無法衡量即無法管理(Kaplan and Norton 2004)，Tsaih與Lin (2005)提出企業流程資訊有機體(process-wide information organism, PWIO)分析方法論來系統化地描述企業流程裡的每一個細部活動，可以用來發展流程績效衡量指標。
    本研究結合策略形態分析法、平衡計分卡，以及PWIO分析方法論，以某太陽能公司為研究對象，協助建立其策略制定及執行的模式。應用前述三項學說於發展個案公司策略與流程績效管理，本研究得到之心得如下：
    一、經由策略形態分析法的步驟來分析及制定個案公司策略，可使未來策略與既往策略具有連貫性；經過各項策略前提驗證，策略之可行性高，並具有功能政策的指導性。
    二、利用平衡計分卡作為個案公司執行策略之工具，有助於策略的溝通，讓上、下各階層了解公司的策略及目標；自上而下發展部門別平衡計分卡及個人別平衡計分卡，有助於校準部門及個人的目標能與公司的策略目標連結，而將資源聚焦於策略的執行上。
    三、本研究認為平衡計分卡承接策略形態分析，於展開公司與各部門之各個構面短期與長期之策略目標、行動方案及策略性預算後，於此時再檢討調整組織與各功能部門政策，會更為務實可行。
    四、以Tsaih and Lin之PWIO流程分析法分析企業的流程，可以清楚解析內部流程，開展到各流程功能、目標及衡量指標，有助於發展平衡計分卡內部流程構面及學習成長構面之績效動因的領先性衡量指標；尤其是發展到部門別及個人別的平衡計分卡時，以PWIO流程分析法所建立部門及個人之流程績效的衡量指標，會是更精緻、具體而切合實際。
    應用前述三項學說於探討個案公司策略與流程績效管理，本研究對個案公司提出下列建議：
    一、開發足夠之矽晶片料源以配合產能擴充的三個策略方案中，僅方案三符合環境前提及條件前提的驗證，宜採用之；其餘兩方案未符合前提驗證，故不宜採用。
    二、個案公司宜積極開發策略性客戶，並尋求策略性股東的加入，以建立長期競爭優勢。
    三、為成功地執行未來策略，建議個案公司持續發展平衡計分卡，導入前須妥善地進行溝通及教育訓練等準備工作。
    四、採用具有策略性績效之衡量指標作為員工考核的依據；將員工績效與薪酬作連結；且重視員工的需求，搭配培訓的機制與組織的調整，將公司目標與個人目標作緊密的連結。
    五、建議個案公司利用MES等資訊科技的輔助，增進相關作業的流程效率。
    六、透過購入矽晶片全檢機、增購或改良瓶頸機台，以及製程品檢流程的調整等流程改造，可以提升生產力。
    關鍵詞：策略形態分析法、平衡計分卡、企業流程資訊有機體
    In recent years, many countries taking actions to combat global warming one after another, and they frame policies to subsidize solar energy. In light of this trend, many solar energy companies rush into the market, resulting in the development of supply chains. Due to the reduction in cost and increasing popularity, solar energy has become a lucrative business. However, as globalization and liberalization proceed, changes in business climate have accelerated, and competition in the industry has become fiercer. To survive in this competitive emerging industry, strategic thinking, careful planning and successful implementation are integral for solar energy companies.
    There is no doubt that corporations should establish business strategies to indicate the directions of business operation, but paradoxically, business strategies are often associated with mere hollow slogans which are beyond reach. The thinking procedure of strategic type analysis, introduced by Seetoo(2001), provides a unique and practical procedure for strategy setting. The balanced scorecard, created by Kaplan and Norton (1992), was rated as one of the most influential management tool and strategy implementation tool among these 75 years by Harvard Business Review. You can’t manage what you don’t measure (Kaplan and Norton, 2004). Tsaih and Lin (2005) proposed the process-wide information organism (PWIO), an approach to systematically describe every detailed activity in a business process. This approach can be taken as the method to find out the indicators to evaluate process performances.
    This case study assisted a solar energy company in formulating its business strategies, implementation model and process performance management while adopting strategic type analysis, the balanced scorecard and the PWIO approach. The findings are as follows:
    1.Adopting the strategic type analysis to analyze and set corporate strategies can align the past strategy and that of the future. After each strategy prerequisite is verified, strategies are perfectly feasible and functional.
    2.Employing the balanced scorecard to implement corporate strategies can facilitate communication across the hierarchy and ensure corporate strategies and goals are understood. Developing top-down balanced scorecards from corporate to departments and individuals ensures that individual goals and corporate goals are in sync, and resources focus on strategies.
    3.The balanced scorecard distinctly expands on the short-term and long-term strategic objectives, action plans, and strategic budgets of a company. So this study suggests that once these are settled, then changing its organizational structure and revising respective departmental policies will be more practical.
    4.By applying Tsaih and Lin’s PWIO approach we can look deeply into the business process, functions and goals, helping to develop the performance driver leading measurement indicators of the internal process perspective and learning and growth perspective. Using the PWIO approach, to find out the performance measurement indicators in the departmental and personal balanced scorecards, will be more sophisticated, concrete and practical.
    Based on the 3 theories to develop the corporate strategies and process performance management of the case company, this study puts forward suggestions as follows:
    1.In the 3 strategic plans to get more wafers supply to meet the increasing capacity demand, only plan 3 meets the prerequisite of the environment and the condition, whereas the other 2 don’t. Therefore, only plan 3 should be carried out.
    2.The case company should positively attract new clients and reach out for strategic shareholders in order to nurture long-term competitive advantage.
    3.To ensure a successful implementation of future strategies, the case company should continue to develop its balanced scorecards. Prior to introducing these balanced scorecards, proper training and communication should also be in place.
    4.Evaluate employees by adopting measurement indicators with strategic performance. Set performance-related payment and take employees’ demand seriously, along with establishing a mechanism for training and changing the organizational structure to link corporate goals and the personal ones closely.
    5.Enhance efficiency of the business process by capitalizing on MES and other IT support.
    6.Boost productivity by procuring wafer testing machines, purchasing new machines or improving existing machines and streamlining the QC process.
    Key words：strategic type analysis, balanced scorecard, PWIO
    Reference: 一、中文部份：
    于泳泓譯，2004，平衡計分卡最佳實務-按部就班，成功導入，Paul R.Niven著，台北，商周出版。
    司徒達賢，2001，策略管理新論-觀念架構與分析方法。台北，智勝文化事業有限公司。
    司徒達賢，2003，策略管理案例解析─觀念與實例。台北，智勝文化事業有限公司。
    朱道凱譯，1999，平衡計分卡─資訊時代的策略管理工具。台北，臉譜出版。原著R. Kaplan and D. Norton, The Balanced Scorecard - Translating Strategy into Action, 1996, Boston, Harvard Business School Publishing Corporation。
    合晶光電股份有限公司96年12月公開說明書：32-33。
    李明軒等譯，1999，競爭優勢，台北，天下遠見出版股份有限公司。原著Michael E. Porter, Competitive Advantage - Creating and Sustaining Superior Performance, 1985, 1st ed., Free Press, New York。
    吳安妮，2003，平衡計分卡在公務機關實施之探討，研考雙月刊，第27卷第5期：48。
    周旭華譯，2007，競爭策略-產業環境及競爭者分析。台北，天下遠見出版股份有限公司。原著Michael E. Porter, Competitive Strategy， 1998，1st ed., Free Press, New York.
    旺能光電股份有限公司2007年10月公開說明書：29。
    昱晶能源科技股份有限公司2007年10月公開說明書：40。
    袁慧珠，2006，PWIO流程分析模式與ABC成本制度之結合應用–以某製造業為例，國立政治大學經營管理碩士學程碩士論文。
    張送來，2007，流程成本與流程績效之探討-以某製造業為例，國立政治大學經營管理碩士學程碩士論文。
    陳正平等譯，2004，策略地圖。台北，臉譜文化出版。原著R. Kaplan and D. Norton, Strategy Maps─Converting Intangible Assets Into Tangible Outcomes， 2004。
    黃淑滿，2005，企業流程資訊有機體模式在診斷企業流程之應用及其績效評估-以某公司為例，國立政治大學經營管理碩士學程碩士論文。
    黃俊程，2003，平衡計分卡管理制度之設計及應用- 以IC設計業為研究對象，國立政治大學經營管理碩士學程碩士論文。
    陳耀茂譯，2007，平衡計分卡實踐手法，原著伊藤嘉博，台北，財團法人中衛發展中心，。
    遠擎管理顧問公司策略績效事業部譯，2001，策略核心組織，原著R. Kaplan and D. Norton，台北，臉譜出版。
    二、英文部份：
    Kaplan, R. S. and D. P. Norton. 2005. Alignment, Boston: Harvard Business School Publishing Corporation.
    Photon International-The Photovoltaic Magazine. March 2008：142-156.
    Tsaih, R., & Lin, W. 2006. The process-wide information organism approach for the business process analysis. Industrial Management and Data Systems 106 (4): 509-522.
    Description: 碩士
    國立政治大學
    經營管理碩士學程(EMBA)
    90932312
    96
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0090932312
    Data Type: thesis
    Appears in Collections:[Executive Master of Business Administration] Theses

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