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    Title: 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
    Authors: 楊家訓
    Contributors: 吳安妮
    楊家訓
    Keywords: 平衡計分卡
    Date: 2005
    Issue Date: 2009-09-11 17:55:43 (UTC+8)
    Abstract: 在競爭激烈,變化快速的今日,企業經營者面臨許多的挑戰。而在檢視經營成果時,不能只著重在傳統的財報分析,因財務績效本身所代表者,乃屬於一種「產出」性質,它們並不能具體不明顯地無知經營者該採取何種實質作法或途徑來突破現況,改善經營環境。另規劃經營者不能只知業績方向而不著力於策略的規劃與經營管理方式的改善與推廣,否則一旦碰到景氣低迷及產業萎縮則就會使企業遭到很大的經營危機。

    本論文希望藉助適合的方法能使企業經營者做規劃策略方向並知該從何著手來改善企業。平衡計分卡恰是很好的工具,其可在有明確的策略發展方向確實地實行並落實至企業的每一個階層甚而每一位員工,如此企業體就會在同一個方向下共同努力以避免經營風險並共創新高。因而本研究依循個案公司之願景,核心價值,使命與經營現況,逐步形成策略的基本分析,整合分析最終形成策略發展方向。再透過平衡計分卡的設計時策略發展方向與平衡計分卡整合以達到前往之目的。

    綜言之,本研究特以個案公司的條件及產業分析為體以規劃及形成策略發展方向,其後再與平衡計分共結合以徹底落實並執行策略方向。除此之外,本研究更希望透過對個案公司之研究能對電子零組件通路產業有所助益。有相關產業亦可從其中吸取經驗,達到知識及經驗交流的效果。
    In one fast, rapid and changeable business environment of today, business owner always must face more challenges. To review the operation results, business owner could not just emphasize traditional statements. The reason is that financial per-formance is just one output after operation and it could not clearly and obviously tell business owner to adopt what ways to break through current status in operation envi-ronment. And, business owner could not just know how to create billing but no views on strategy planning and management improvement. If not, once facing economic de-pression or industry shrink, business entity surely would have huge perils in its running.

    In this paper, we hope to assist business owner to get suitable ways in better strat-egy planning and also know how to do it for better improvement. Balance score card is one of good tool to let business owner physically implement related focuses to every department or even every employees after having one clear strategy development ways. Thus, everyone of business entity would endeavor together to avoid operation risks to create one new status and environment. In the research of this paper, it follows the vi-sion, core values, mission and current operation status of case studying company to gradually build fundamental and consolidated analysis in strategy development ways. After, passing through the design on balance score card, we let strategy development ways and balance score card be combined together.

    Finally saying, this paper bases on the conditions and industry analysis of case studying company to build strategy development ways then link it with balance score card and strategy development. In addition, it specially hopes to give new ideas in how to run electronic component distributor industry. Other similar industries also could get something of this paper for the purpose in knowledge and experience sharing.
    "目  錄 I
    圖 目 錄 III
    表 目 錄 IV
    第一章 緒 論 1
    第一節 研究背景暨研究動機 1
    第二節 研究問題 3
    第三節 研究範圍 4
    第四節 論文架構 4
    第二章 文獻探討 6
    第一節 策略形成之相關文獻 6
    第二節 平衡計分卡相關文獻 15
    第三節 研究延伸 28
    第三章 研究方法 32
    第一節 研究流程 32
    第二節 研究方法 33
    第四章 個案公司之產業及背景介紹 36
    第一節 產業介紹 36
    第二節 個案公司之背景介紹 44
    第五章 個案公司現行經營狀況檢視及未來策略發展方向 48
    第一節 個案公司現行之產業背景分析及策略思考構思 48
    第二節 策略發展方向 63
    第六章 個案公司策略發展方向與平衡計分卡 整合之設計與應用 68
    第一節 平衡計分卡導入前的自我診斷與評估 71
    第二節 彙總個案公司之企業願景及策略發展方向 72
    第三節 策略性議題之形成 73
    第四節 策略性議題與策略性目標之聯結 75
    第五節 依據策略目標建立衡量指標,並發展其彼此的因果關係 80
    第六節 為各策略目標之衡量指標尋獲適當的資料蒐集方法及其蒐集頻率 82
    第七節 建立策略地圖使其能串聯組織策略 85
    第八節 依據策略地圖做缺口分析 87
    第九節 建立平衡計分卡的作業規範與流程 97
    第七章 結論與建議 99
    第一節 研究結論 99
    第二節 研究限制 102
    第三節 研究建議 103
    第四節 研究貢獻 104
    參考文獻 106
    Reference: 一、中文部份:
    ARC遠擎管理顧問公司績效事業部譯,2001,《策略核心組織》。
    司徒達賢,2001,《策略管理精論-觀念架構與分析方法》。
    司徒達賢,2004,《策略管理案例解析》。
    伍忠賢,2003,《實用策略管理》。
    吳安妮,1993年1月,〈攸關性、正確性和及性-策略性管理會計〉,《會計研究月刊》第211期。
    吳忠華,2000,《策略九說:策略思考的本質》。
    林榮春,2004,《策略管理個案》。
    晏國祥,1992,《SWOT分與策略行銷核心之整合理論及實務運用》,國立政治大學國際貿易趼究碩士論文。
    陳安瑾,2002,〈平衡計分卡與績效管理制度〉,《會計研究月刊》第196期。
    湯明哲,2003,《策略精論-基礎篇》。
    楊錦洲,2004,《策略創造優勢》。
    戴國良,2004,《經營刺劃企劃全書》。
    二、英文部份
    Fred L. Fry, Charles R. Stoner and Laurence G. Weinzmmer, 1995, “Strategic
    George Luffman, Edward Lea, Stuart Sanderson and Brian Kenny, 1996, “Strat-egy Management”.
    Michael E. Porter, 1998 Compertitine Stroteng “Techiques for Analyzing Indus-tries and Competitors.
    Nils-Gorgan Olvn, Jay Roy, Magnus Wetter, 2002, “A Practical Guide to Using the Balanced Scorecard”.
    Olve et. All, 1991, “The Possible Focing Implementation”.
    Paul R. Niven, 2001, “Balanced Scoreoard Step by Step” (Maxinizing Perform-ance and Maintaining Result).
    Robert S. Kaplan & Darid P. Norton, 2002, “The Balance Scorecard”.
    Robert S. Kaplan & David P. Norton, 2001, “Stratagy-Focused Organization” (How Balance Scorecard Companies Thrive in the New Business Emi-ronment).
    Robert S. Kaplan & David P. Norton, 2005, “The Balance Scorecard: Measure That Drive Performance”, Harward Business Review, July. 1, 2005.
    Robert S. Kaplan & David P. Norton, 2005, “The office of Strategy Manage-ment”, Harward Bsuiness Reiew, Oct, 1, 2005.
    Robert S. Kaplan & David P. Norton, 2006, “Alignment: Using the Balance Scorecarcard to Create corporate Synergies”.
    Terry Brown, Patricia Bush and lennart Norberg, 2001, “Building Executine Aliginment, Buy-In focus with the Balance Scorecard SWOT”.
    W. Chan Kim and Renèe Mauborgine, 2005, “Blue Ocean Strategy”.
    Description: 碩士
    國立政治大學
    經營管理碩士學程(EMBA)
    89932047
    94
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0089932047
    Data Type: thesis
    Appears in Collections:[經營管理碩士學程EMBA] 學位論文

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