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    题名: 策略分析與策略績效衡量架構之探討－以A大陸台商為例
    Strategy analysis and strategic performance measurement framework development-A case study of Taiwanese enterprise in China
    作者: 邱奕鈞
    Chiu, Yi Chun
    贡献者: 林宛瑩
    Lin, Wan Ying
    邱奕鈞
    Chiu, Yi Chun
    关键词: 策略形態分析
    平衡計分卡
    績效衡量
    Strategic posture
    Balance scorecard
    Performance measurement
    日期: 2010
    上传时间: 2013-09-09 11:22:51 (UTC+8)
    摘要: 2008年，中國實施勞動合同法與爆發全球金融海嘯，使大陸各行各業在遭受訂單下滑的同時，也面對人工成本增加的雙重考驗。隨著2009年7月的景氣增溫，以及中國政府擴大內需的政策，企業的訂單雖增加，但卻又發生勞工短缺的問題。2010年第一季以來，中國各地又開始陸續調漲最低工資，造成許多勞力密集的產業面臨外移或西進的抉擇。大陸台商在所歷經的重重挑戰，其實都是商業世界的常態，企業必須因應外界局勢的轉變，調整策略方向，並將策略貫徹校準到組織、流程及每一位員工的身上，方可淬鍊出新的競爭優勢與抵抗力，在下一波變局的挑戰中克服衝擊並開創新局。
    個案公司為某專業五金產品設計、製造之大陸台商，在1994年即已進入中國大陸設立生產製造的據點。個案公司之產品具有產業環境快速變化、市場競爭、產品生命週期短、產品組合少量多樣等特性。本研究首先針對個案公司當前所面臨的挑戰與管理議題進行說明，然後運用策略形態分析法，重新擬定策略方向，再以平衡計分卡的精神，從財務、顧客、內部流程與學習成長四個構面引導出符合策略方向的策略性議題，制定策略性目標與關鍵績效指標，以提供管理階層與全體員工明確的量度，做為未來績效薪酬的考核依據，以確保組織行動與策略方向一致。最後並針對每個策略性目標提出初步行動方案，做為個案公司啟動變革的行動藍圖。
    Law of The People’s Republic of china on Employment Contracts has been effective since 2008, which inevitably increases the labor costs for all companies. In the same year, all the industries suffered the steep downturn of incoming orders caused by the worldwide financial crisis. Although corporate received more orders since July of 2009 resulting from the minor recovery of economy and the policy of internal expansion, the shortage of labor issue appeared. Since the first quarter of 2010 and onward, the minimum wage was set to higher level again, which makes those labor-intensive industries confront the decision of either move out of China or relocate to the west. These challenges to the companies in mainland China are nothing but common to the business world. Corporate must cultivate its capability to adjust its strategy and align its organization, processes people and resources with its strategic direction so as to confront the fast changing environment and gain its competitive advantages.
    The subject company in this research is a Taiwanese company specialized in providing design and manufacturing service of sheet metal. The subject company set up its manufacture facility in mainland China since 1994. Currently the product line is characterized with fast changing, competitive, and low volume high mix. This research first analyzes the challenges and management issues faced by the Company, followed by the development of new strategy base on an application of the strategic posture approach. By a further use of a balance scorecard framework, the strategic issues for finance, customer, internal process, and learning and growth perspectives are derived. With the development of the strategic performance indicators, a clear strategy-focused performance management framework is provided and referenced for future assessment of incentive-based compensation system. With organizational behavior aligned with the strategic direction, the initial action plans for every strategic target would be proposed as an action blueprint for corporate revolution of the company.
    參考文獻: 中文文獻：
    1. 司徒達賢，2003，策略管理精論－觀念架構與分析方法，智勝出版社，台北。
    2. 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，P.45-55。
    3. 葉重新，2001，教育研究法，心理出版社，台北。
    4. 白錦門，1994，個案法之研究，教育研究方法論文集，台灣書局，台北。
    英文文獻：
    1. Kaplan, R. S. and D. P. Norton. 1992. The balanced scorecard measures that drive performance. Harvard Business Review, pp. 71-79.
    2. Kaplan, R. S. and D. P. Norton. 1993. Putting the balanced scorecard to work. Harvard Business Review, pp. 134-147.
    3. Kaplan, R. S. and D. P. Norton. 1996a. Using the balanced scorecard as a strategic management system. Harvard Business Review, pp. 75-85.
    4. Kaplan, R.S. and D.P. Norton, 1996b. The Balance Scorecard- Translating Strategy into Action, Harvard Business School Publish Press.
    5. Kaplan, R. S. and D. P. Norton. 2001a. Transforming the balanced scorecard from performance measurement to strategic management: partⅠ. Accounting Horizons 15(1): 87-104.
    6. Kaplan, R. S. and D. P. Norton. 2001b. Transforming the balanced scorecard from performance measurement to strategic management: partⅡ. Accounting Horizons 15(2): 147-160.
    7. Kaplan, R. S. and D. P. Norton. 2004. Strategy maps: converting intangible assets into tangible outcomes. Harvard Business School Press, Boston.
    8. Kaplan, R.S. and D.P. Norton, 2005. The Office of Strategy Management, Harvard Business Review 83(10): 72-80.
    9. Kaplan, R.S. and D.P. Norton, 2006. Alignment: using the balanced scorecard to create corporate synergies. Harvard Business School Press, Boston.
    10. Kaplan, R.S. and D.P. Norton, 2008. The execution premium: linking strategy to operations for competitive advantage. Harvard Business School Press, Boston.
    描述: 碩士
    國立政治大學
    商管專業學院碩士學位學程(AMBA)
    96380018
    99
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0096380018
    数据类型: thesis
    显示于类别:[管理碩士學程/商管專業學院碩士學位學程 AMBA] 學位論文

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