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    Title: 中華郵政公司績效管理制度之研究–以平衡計分卡為架構
    The Study of Chunghwa Post Company Performance Management System - A Balanced Scorecard Framework
    Authors: 黃政仁
    Huang, Cheng-Jen
    蕭逸強
    Hsiao, Yi Chiang
    Contributors: 會計系
    Keywords: 中華郵政; 績效管理; 平衡計分卡; 策略地圖   
    Chunghwa post; performance management; Balanced Scorecard; Strategy Map
    Date: 2017-11
    Issue Date: 2019-08-13 11:55:18 (UTC+8)
    Abstract: 本研究以目前面臨轉型的中華郵政公司為研究對象,以平衡計分卡架構,建立一套適合中華郵政的績效管理制度。根據中華郵政使命、願景和策略,並經中華郵政高階主管確認及建議下,完成包括策略性議題和策略性目標的中華郵政的策略地圖。本研究分別從平衡計分卡的四大構面對中華郵政主管和員工代表進行結構性的訪談。在此基礎下,本研究進一步根據深入訪談結果,形成以平衡計分卡為架構的績效管理制度。本研究希望藉由平衡計分卡將中華郵政之策略轉換為具體的行動,以維持其永續的競爭優勢。
    This study used Chunghwa Post Company, which is facing the transformation, as a research subject and applied Balance Scorecard as a framework to establish a performance management system. Based on Chunghwa Post`s mission, vision and strategies, and the suggestions made by the top management of Chunghwa Post, this study had completed Chunghwa Post`s Strategy Map. This study also conducted structural interviews with the supervisors and staff representatives from four different perspectives of Balance Scorecard. According to the in-depth interviews, this study had formed a strategic performance management system based on Balanced Scorecard. This study expects that the strategies of Chunghwa Post can be translated into specific actions to maintain its sustainable competitive advantage via Balance Scorecard.
    Relation: 當代會計, Vol.18, No.2, pp.121-153
    Data Type: article
    DOI link: https://doi.org/  10.6675/JCA.201711_18(2).01
    DOI: 10.6675/JCA.201711_18(2).01
    Appears in Collections:[Department of Accounting] Periodical Articles

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