Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/25080
標題: 平衡計分卡的規劃與導入之研究-以某台商紙業公司為例
A Study of Balanced Scorecard Program and Implementation –An Example from A Carton Company in China
作者: 劉振山
Liu, Chen-Shan
關鍵字: 平衡計分卡;Balanced Scorecard;策略管理;績效管理;Strategy Management;Performance Management
出版社: 高階經理人碩士在職專班
引用: 1、ARC遠擎管理顧問公司 譯,2009,Robert S.Kaplan & David P.Norton 著,策略核心組織:以平衡計分卡有效執行企業策略,臉譜文化出版。 2、于泳泓 譯,2009,Paul R.Niven著,平衡計分卡最佳實務:按步就班成功導入,商周出版。 3、朱道凱 譯,2008,Robert S.Kaplan & David P.Norton 著,平衡計分卡:化策略為行動的績效管理工具,臉譜文化出版。 4、周海濤、李永賢、張蘅 譯,2009,Robert K. Yin 著,個案研究-設計與方法,五南圖書出版股份有限公司 5、高子梅、何霖 譯,2006,Robert S.Kaplan & David P.Norton 著,策略校準:應用平衡計分卡創造組織最佳綜效,臉譜文化出版。 6、陳正平 等譯,2004,Robert S.Kaplan & David P.Norton 著,策略地圖:串聯組織策略從形成到徹底實施的動態管理工具,臉譜文化出版。 7、黃超吾 著,2008,成功導入平衡計分卡首部曲 :戰略擬定直射靶心,人本企業管理顧問有限公司出版。 8、連晉階,2006,平衡計分卡規劃及導入之研究-以C電子公司為例,國立中興大學高階經理人班碩士學位論文。 9、黃憲鐘,2006,台灣國際獅子會之貢獻暨發展策略以平衡計分卡的應用,國立成功大學高階管理碩士在職專班碩士論文。 10、中國造紙工業年度報告,2009。 11、臺灣造紙公會統計報告,2012年6月。
摘要: 
中小企業在兩岸經濟發展中扮演極重要的角色。西元2000年後,個案公司跟隨客戶西進大陸,十幾年來經過經濟規模的成長與景氣循環之衝擊,使得公司的成長率與毛利率受到擠壓,甚至面臨公司存亡的壓力,因此公司高階管理者正積極尋求變革,提升競爭優勢,以期企業永續經營.

本研究以一個台商紙業公司為研究對象,採用「個案研究法」,以平衡計分卡之理論為基礎,藉由文獻閱讀、資料蒐集、實際觀察、深入訪談等方式,探討個案公司高階管理者為公司設計一套適用的平衡計分卡制度與解決導入平衡計分卡面臨問題的過程。

經過研究發現,個案公司藉導入平衡計分卡為管理策略的工具,重新正視並釐訂企業文化及核心價值,進行人力資源盤點及教育訓練,建立全員溝通,凝聚團隊共識,加速資訊的整合與即時回應,整頓並提升內部流程效率與服務品質,提升顧客滿意度與顧客價值,期望建立良好長久穩定的顧客關係,以達成公司期待的績效。

Small and median-sized companies have played a very important role in the economic development of Taiwan and Mainland China. The company we studied followed its clients and moved to Mainland China in 2000. It has gone through the growth in scales and impacted by the economic cycles for the past decade. Its growth rate and gross profit have both been negatively affected and it has even been under the pressure of being eliminated from the market. As such, the top management of the company has rigorously worked hard to search for ways to innovate and hopefully the competitive advantage can be enhanced and the company can improve continuously.

The target company in the study is a Taiwanese-owned company in the paper industry. The study adopted a case study methodology which is theoretically built in Balanced Scorecard (BSC). We conducted the study by going through literature review, data collection, practical observation and in-depth interviews with an attempt to investigate the processes encountered by the top management when he tried to initiate and implement a BSC in the company.

Findings from the study indicate that the target company used the BSC as a strategic tool to realign its corporate culture and core value. It refocused its human resources and education training to build better communication among members of the company and nurture consensus among them. Therefore, information inside the company can be integrated and timely response is possible. As a result, the company can have a better performance by increasing its efficiency and service quality, customer satisfaction and value, and a long-term and stable relationship with its customers.
URI: http://hdl.handle.net/11455/25080
其他識別: U0005-3101201314471200
Appears in Collections:高階經理人碩士在職專班

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