|Abstract: ||在目前競爭激烈之環境下,企業越來越強調:(1)與顧客及供應商相連結, (2)重視顧客之區隔,(3)強調創新及革新,(4)重視員工之素質及成長,(5)強調跨功能之團隊合作,(6)強化作業程序面之規劃及控制,及(7)發揮投入、生產、及產出之績效評估的效果等,俾獲致競爭優勢。1990年,哈佛大學教授Robert Kaplan及實務界之Nolan Norton公司的CEO---David Norton,二位負責規劃平衡計分卡(Balanced Scorecard)制度,該制度主要在探討如何將公司、策略事業單位(SBU)、部門、或個人之策略具體行動化,且如何將策略與績效衡量結合一體。 本研究係透過對台灣之製造業及服務業之經理人員訪談及問卷方式發現:不同公司因有不同之願景、任務、及使命,所以其平衡計分卡之四個構面之目標及其衡量指標皆不相同;又有時一項目標可能會有多種指標來衡量。總之,不同產業,甚至相同產業不同公司,也會有不同之平衡計分卡內容。所以每家公司皆需發展符合自己之競爭策略、優點、缺點、及目前需求之平衡計分卡,而非一味地從其他公司中模仿過來,否則易造成平衡計分卡之不適宜,如此不僅無法獲得平衡計分卡之利益,反受其害。 又本研究發現:平衡計分卡在不同實施階段會遭遇到不同之問題。其中第一階段:「了解並評估平衡計分卡之可行性」中最大之問題為人為面問題,尤其人的參與度低、個人利益置於公司利益之前、及管理者間的敵意等,皆易導致此實施階段之失敗。 第二階段:「發展平衡計分卡」,遭遇之最大問題為技術面之問題,如評估各種衡量方法之相對重要性、需將品質資料數量化、及確認衡量方法之可行性及衡量指標等問題皆為必需克服之技術面重要問題。 又「執行平衡計分卡」此第三階段所面臨之問題較少,如技術面之需高度發展資訊系統及績效資料報導,人為面之可計算性,及組織面之獎勵制度之建立等問題。 又最後一階段「回饋與學習面」所遭遇之問題最少,如學習性組織之如何發展,及非正式回饋組織之成立等為此階段之重點問題。 總之,平衡計分卡在不同實施階段所遭遇之問題不同,為促進平衡計分卡之成效,吾人得努力改進其問題。|
In the competitive environment, companies emphasize more on the following tools of competitive advantages: 1. integration with customers and suppliers, 2. segmentation of customers, 3. innovation and creation, 4. employees' development and growth, 5. cross-functional team work, and 6. performance measures in input, process, and output. In 1990, Kaplan and Norton set up a project about: "Balanced Scorecard". In recent few years, in order to gain competitive advantages, a lot of companies from U.S.A have implemented and applied balanced scorecard. So, many U.S.A companies have gained a lot of benefits from balanced scorecard, for example, increasing market share, or profits. All in all, balanced scorecard can integrate company's strategy, financial performance, customer performance, internal process, and employees' learning and growth together. This article investigates different goals and indicators of the balanced scorecard with four perspective among different companies with various visions and missions by interviewing managers and questionnaires for manufacturing and service industries in Taiwan. In addition, company goal can measure by different indicators. In sum, the content of the balanced scorecard should be designed differently among industries, even among companies in the same industry. Therefore, the company should develop its own unique balanced scorecard based on its competitive strategies, strength, weakness and imitation. This article also found the balanced scorecard encountered different difficulties in each implementation stages. In the first stage---understanding and evaluating the feasibility of the balanced scorecard, the main problems were behavioral problems. Especially, low involvement, focusing more on personal interests than company's interests, and hostility among management lead to failure. The second state---development of the balanced scorecard. Technical difficulties are the biggest problems confronted by the company. Such as evaluation of the relative importance among various measurements, translation of quality data into quantity data and identification of the feasibility of measurements and indicators and main problems to be overcome in this stage. The company faced less problems in the third stage---implementing the balanced scorecard. This stage concerned about highly developing information systems and report of performance in technical aspect, valid measurements in behavioral aspect and incentive system in organizational aspect. The last stage---feedback and learning met the least problems. The main issues are how to facilitate the learning organization and hot to establish the informal organization of feedback. In brief, there are different problems in different stages to implement balanced scorecard. In order to advance the effects of balanced scorecard, we need work hard to improve those problems.