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| Title: | 中小企業如何規劃績效評量系統(PMS)？以台灣一中小企業為例做分析
How do SMEs organize the performance measurement systems (PMS)? – Taking a Taiwanese company as an empirical case |
| Authors: | 陳盈珊
Chen, Shandi |
| Contributors: | 林月雲
Lin, Carol
陳盈珊
Chen, Shandi |
| Keywords: | 中小企業
績效評量系統
SME
performance measurement systems |
| Date: | 2014 |
| Issue Date: | 2015-02-03 10:21:18 (UTC+8) |
| Abstract: | 中小企業如何規劃績效評量系統(PMS)？以台灣一中小企業為例做分析
The paper wishes to provide another angle of study in the performance measurement system (PMS) in SMEs by using a case. The topic was inspired by literatures that focus on PMS in SMEs. As widely understood, the importance of PMS has grown in the last 30 years and there were many PMS models. Yet, applying these PMS models to SMEs is still in doubt.
This paper is interested in how SMEs implement their PMS without using any PMS models. In Taiwan, SMEs refer to enterprises with less than 200 employees. However, here in this paper we apply the U.S. definition, company with less than 500 employees, as our standard. The chosen company we studied has nearly 500 employees up to the end of 2013.
In one literature - Performance Measurement System in SMEs (2005) - it concluded ten dimensions of PMS characteristics commonly used by popular PMS models. In order to examine the robustness of the PMS in the case company, these dimensions are used to make comparison. The result shows that the case company constructed a quite robust PMS by applying these dimensions. However, since there’s limited resource for SMEs to implement models, we recommend SMEs to use these dimension to examine their PMS instead of trying to find out the best model.
1. Chapter One: Introduction 1
1.1. Research Backgrounds 1
1.2. Research Motivation 3
2. Chapter Two: Literature Review 6
2.1. The Definition of PMS 6
2.2. The Development of PMS Models 6
2.3. Introduction of Commonly Used PMS Models 8
2.4. The Obstacles for SMEs to Implement PMS Models 10
3. Chapter Three: Case Study 13
3.1. Research Questions 13
3.2. Research Method 13
3.3. Case Introduction 16
3.4. The Design Process of PMS in the Case Company 17
3.5. The Performance Measurement System in the Case Company 21
4. Chapter Four: Research Results 26
4.1. Evaluate the PMS in the Case Company 26
4.2. Key Findings 31
4.3. Implication to Business Practices 33
4.4. Limitation of the Study and Areas for Future Research 34
5. Chapter Five: References 35
6. Chapter Six: Appendix 39 |
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38. Tonchia, S. (2001), “Linking performance measurement systems to strategic and organizational choices”, International Journal of Business Performance Management, 2, 15–29. |
| Description: | 碩士
國立政治大學
國際經營管理英語碩士學位學程(IMBA)
101933018
103 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0101933018 |
| Data Type: | thesis |
| Appears in Collections: | [國際經營管理英語碩士學程IMBA] 學位論文
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