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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/74283


    Title: 平衡計分卡之推行及平台的建立-以某被動元件公司為例
    The implementation of the BSC and establishment of the platform:A case study of a passive components designer and manufacturer
    Authors: 羅文豪
    Lo, Wen Hao
    Contributors: 郭維裕
    Kuo, Wei Yu
    羅文豪
    Lo, Wen Hao
    Keywords: 管理會計
    平衡計分卡
    策略管理
    策略地圖
    Management accounting
    Balanced scorecard
    Strategy management
    Strategy map
    Date: 2013
    Issue Date: 2015-04-01 10:08:54 (UTC+8)
    Abstract: 企業管理工具在市場上琳琅滿目，但也是影響企業競爭力的核心要素。管理工具（各種規章制度、目標管理、績效考核、員工職業發展規劃、ISO9000質量管理標準體系等）對實現組織運行的穩定性、規範性有獲得較高的效率且有明顯的推動作用。管理工具例舉如:企業戰略工具，領導力工具，人力資源工具，銷售與營銷工具，運作管理工具，金融財務工具，事業規劃工具.
    管理會計是依照現行現象產生數據來做管理依據.其中以平衡計分卡（Balanced Scorecard, BSC）為公認最具效力之管理工具，近年來在國內亦開始受到企業界之注意。但管理會計推廣及執行到位並成功運用者更為少數。本研究將以國內一被動元件製造商做為研究對象，利用個案研究之方式，探討平衡計分卡制度導入初期及策略地圖的產出過程。
    本研究將導入過程分為「導入前評估」、「實施計畫及進度規劃」、「策略形成」、「策略圖架構」、「衡量指標設計」、「行動方案規劃」等六大部分，依照過程來顯現策略地圖的產出，部門溝同平台的建立，勾畫出公司體系的共同語言，建立共同的目標，已達到事業推廣的策略行為.
    Lots of management tools on the market , they are also the key element to affect the Enterprise competitiveness . Management tools ( Regulations , Goal Management , Performance Assessment , Career Management , ISO9000 quality management system , and so on ) enhance the efficiency in the stability and standard of organization management and also has obvious promotion .
    Management tools ex: Enterprise strategy tool , Leadership tools , Human resource tool , Sales and marketing tool , Operating tool , Financial tool, Carrier Management tool .
    Management accounting is based on the data occurred by the current condition . The balanced scorecard ( BSC ) is acknowledged to be the most powerful management tool and also starts to be noticed by the enterprises in recent years . But only few people can promote and implement it successfully .
    This thesis conducts a case study of an EMI components manufacturer implementing the balanced scorecard and forming the strategy map .
    The steps of implementing the balance scorecard include analyzing demand , planning project, forming strategy , instituting strategy map , designing KPI and scheduling actions. Following these steps to institute the strategy map , establish the communication platform between departments , form the common language , set the same goal to achieve the strategy of the business extension .
    第一章　緒論 6
    第一節　研究背景及動機 6
    第二節　研究方法及範圍 8

    第二章　文獻探討及理論基礎 11
    第一節　平衡計分卡重點內容之相關文獻 11
    第二節　平衡計分卡之四七四要素分析 25
    第三節　建構策略核心組織之五大原則 31

    第三章　研究架構及方法 35
    第一節　研究流程架構 35
    第二節　個案研究方法 37

    第四章　產業簡介及個案公司分析 40

    第一節　所屬產業探討 40
    第二節　個案公司主要五大市場分析 51
    第三節　個案公司背景概況 58

    第五章　個案研究 62
    第一節　實施平衡計分卡專案之動機 62
    第二節　個案導入六大步驟 63
    5.2.1　導入前評 63
    　5.2.2 實施計畫及進度規劃 65
    　5.2.3 策略形成：從SWOT-Scorecard引導出策略 66
    　5.2.4 策略圖架構：制定策略性議題與目標 77
    　5.2.5 衡量指標設計：選擇指標至確認資料來源 83
    　5.2.6 行動方案規劃：從對應表發展出行動方案 87

    第六章　結論及建議 92
    6.1.1策略主軸的形成 92
    6.1.2建立策略地圖 94
    6.1.3衡量指標的制定 97
    6.1.4行動方案的規劃 101

    參考文獻 105
    附件 香港大學以此公司撰寫個案 108
    Reference: 一、中文參考文獻
    1. 大前研一，2007，新企業參謀，江裕真譯，台北：城邦文化公司。
    2. 方慶榮，2003，平衡計分卡管理制度之設計及運用－以陽光社會福利基金會為案例，國立政治大學企業管理系未出版碩士論文。
    3. 吳安妮，2003，平衡計分卡之精髓、範疇及整合，會計研究月刊第211期，第45-55頁。
    4. 吳佩霙，2003，推行平衡計分卡後對組織、員工及績效影響之研究－以某個案公司為例，國立政治大學會計系未出版碩士論文。
    5. 周齊武、Hadded、吳安妮、施能錠，2001，探索實施平衡計分卡可能遭遇之問題，會計研究月刊第183期，第63-74頁。
    6. 范良芳，2006，台灣電感產業成長策略之探討－以AG公司為例，國立清華大學高階經營管理碩士在職專班未出版碩士論文。
    7. 彼得．杜拉克，1999，管理的實踐，詹文明、周文祥、江政連譯，台北：中天文化公司。
    8. 曾麗芬，2000，實施平衡計分卡之問題研究－以某銀行為例，國立政治大學會計系未出版碩士論文。
    9. 黃俊程，2002，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未出版碩士論文。
    10. 楊家訓，2005，策略形成與平衡計分卡之設計－以電子零組件通路商為研究對象，國立政治大學經營管理碩士學程未出版碩士論文。
    11. 蔡至潔，2002，平衡計分卡導入過程、實施問題及解決之道－以個案公司為例，國立政治大學會計系未出版碩士論文。
    12. 盧繼剛，2007，平衡計分卡在組織之整合與綜效研究－以某會計師事務所為例，國立政治大學經營管理碩士學程未出版碩士論文。
    13. 謝旻欣，2006，平衡計分卡對組織文化影響之研究－個案研究，國立政治大學會計系未出版碩士論文。


    二、英文參考文獻
    1. Bognanno, M. A.. 2008. Why the BSC is just as effective for small and medium-sized firms. Balanced Scorecard Report [January – February]: 14-16.
    2. Cobbold, I., and G. Lawrie. 2002. The development of the balanced scorecard as a strategic management tool. Proceedings of the PMA Conference. Boston, MA. USA.
    3. Kallás, D. and A. C. A. Sauaia. 2006. Balanced scorecard implementation for strategy management: Variation of manager opinion in real and simulated companies. Developments in Business Simulation and Experiential Learning [33]: 197-203.
    4. Kaplan, R., and D. P. Norton. 1992. The balanced scorecard: Measures that drive performance. Harvard Business Review [January – February]: 71-79.
    5. ______, 1996. The balanced scorecard: Translating strategy into action. Harvard Business School Press.
    6. ______, 2000. The strategy focused organization: How balanced scorecard companies thrive in the new business environment. Harvard Business School Press.
    7. ______, 2001. On balance. CFO [Feb]: 73-77.
    8. ______, 2003. Strategy Maps: Converting Intangible Assets into Tangible Outcomes. Harvard Business School Press.
    9. LaCasse, P.. 2007. Initiative management: Putting strategy into action. Balanced Scorecard Report [November – December]: 7-10.
    10. Moses, R. and D. Goldblatt. 2004. Organize and manage your BSC implementation: With program management. Balanced Scorecard Report [May – June]: 9-11.
    11. Niven, P. 2002. Balanced scorecard step be step: Maximizing performance and maintaining results. New York, NY : John Wiley & Sons.
    12. Norton, D. P., and R. H. Russell. 2005. Use the SFO assessment to make strategy exectuation a core competency. Balanced Scorecard Report [September – October]: 1-5.
    13. Parmenter, D. 2003. Balanced scorecard . Accountancy Ireland [February]:14-17.
    14. Porter, M. E.. 1996. What is strategy? Harvard Business Review [November – December]: 61-78.
    15. Rigby, D. K.. 2001. Management tools and techniques: A survey. California Management Review 43 [2]: 139-160.
    16. Schneiderman, A.. 1999. Why balanced scorecard fail. Journal of strategic performance measurement [January]:6-10.
    17. Treacy, M., and F. Wiersema. 1993. The discipline of market leaders: Choose your customers, narrow your focus, dominate your market. Harvard Business Review [January – February]: 84-93.
    Description: 碩士
    國立政治大學
    經營管理碩士學程(EMBA)
    100932015
    102
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0100932015
    Data Type: thesis
    Appears in Collections:[Executive Master of Business Administration] Theses

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