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| Title: | 從策略形態分析與策略診斷觀點探討策略管理架構之建構：以某公司為例 |
| Authors: | 吳政蓉 |
| Contributors: | 林宛瑩
吳政蓉 |
| Keywords: | 策略形態
平衡計分卡
績效管理
績效指標
strategic posture
Balanced Scorecard
performance management
performance drivers |
| Date: | 2005 |
| Issue Date: | 2009-09-18 15:00:26 (UTC+8) |
| Abstract: | 面對競爭激烈的經營環境，如何以優質的企業決策及執行力獲取競爭優勢，成為經營管理層重要的管理議題。本研究以國內某公司為個案研究對象，透過(1)檢視個案公司的策略內容，了解企業本身之策略形態(條件、環境與目標)、功能政策、組織方式與結構以及各項行動方案與績效衡量等之關聯性，(2)策略點態勢分析及平衡計分卡，診斷企業管理缺口並發展未來的策略方向及行動方案。(3)透過策略地圖與平衡計分卡之概念，將願景、策略內容與目標及衡量指標之因果關係轉化成策略執行的架構，以達成策略執行及目標績效管理的整合效果，協助個案公司建立一套有效的策略管理制度。(4)以相關係數分析驗證績效指標與策略目標間之關聯性，以作為未來改善之基礎。
本研究之主要研究結論包括：
ㄧ、經由分析個案公司的現行策略與經營形貌，體認在缺乏明確的公司願景及目標下，有限資源的分配順序無法產生共識，造成企業內部溝通成本過高及組織績效不彰的問題，個案公司有必要進一步釐清策略定位並規劃長期性的目標，將事業單位之目標與公司整體目標相聯結，以增進績效指標與策略目標之達成。
二、以策略形態之分析結果提供個案公司各單位主要主管對話之基礎，並經由內部整合會議之溝通討論，基於個案公司之核心能力及優勢，決議短期內將公司定位為產品追隨者，將企業目標聚焦於核心產業，長期則將以全方位方案解決提供者為企業目標，在事業與總體策略上，強調品牌業務經營之強化及快速擴大專案代工規模以獲得製造之規模經濟，並強化功能性產品與機械之開發能力，適度調整功能性架構，以強化橫向溝通及資源之整合綜效。在網絡定位策略上形成之共識包括增加價值鏈項目活動與深化專案代工業務之核心競爭力，增強在產業中的主導實力。
三、在建置組織績效管理架構上，則初步建構出組織績效各構面之衡量指標，並採用相關分析驗證現行績效指標與策略目標間之關聯程度，以作為個案公司日後進行策略管理之建議與未來持續改善之基礎。相關係數分析顯示，聯結程度不顯著之績效指標充分反映個案公司經由策略整合分析後，決議強調之策略發展方向。
Obtaining a competitive advantage via a well thought out strategy and its execution for value creation is one of the most important tasks for executives in today`s cutthroat market place. A listed Taiwanese enterprise was chosen as the subject company for this study. Focused efforts were directed to analyze the relationship between the subject company`s strategy and its actions in pursue as well as to diagnose its overall management performance. The results of this study were summarized in hope to provide the firm an organized framework for refining and mapping its strategic plans and developing its performance measuring system.
The approach of this study is guided in four sequential steps:
1. Examine the subject company`s strategic insight to understand the firms strategic posture (capability, environment, goal), functional policy, organization structure, and relationship between its action plans and measuring system;
2. Diagnose, by applying the methodology of Strategic Posture Analysis, the subject company`s performance management system and identify gaps between actions and its strategic direction for the corporate and its individual business units;
3. Develop the subject company’s strategy map and translate the mission and strategy of corporate and individual business units into a set of measuring build around the four perspectives within the framework of the Balanced Scorecard (BSC) as a template for investigating the subject company`s performance in relationship to its objectives; and
4. Test empirically the correlation between the key performance drivers and its strategic objectives to provide a gap analysis as the basis for its improvement planning.
The major findings and results from the study are summarized as follows:
1. The assessment on the subject company`s current strategies and its actual operations in practice revealed that its vision and mission have not been clearly communicated and consensus was lacking on priority of resource deployment among its executives. As a result, the subject company suffers from high communication cost and lagged performance. It is imperative that the subject company clarify its corporate vision and mission statement and long term strategic objectives to realign individual business units` actions to corporate long term strategic postures.
2. Through multiple interviews with its officers and their participation in analysis of the subject company`s overall strategic posture, consensus on strategies for both short term and long term were eventually achieved. Playing follower to the leading brands in the short term will continue while, in the long run, it will prepare itself to be a total solution provider in its selected markets. Dedicated efforts to strengthen its functional materials and equipment engineering platform as well as to expand its front end customer service capability were suggested. Due to the nature of its diverse business unit operations, the business unit executives agreed on a combined strategy portfolio–focusing branded business activities in value building; expanding OEM business for economies of scale while steering toward ODM; and adding E-Channel to broaden its communication and connection vehicles to the market and consumers. Organization may need to be restructured in such a way as to allow resource sharing and leveraging for better synergy. It was well recognized that increasing activities in the value chain together with enlarged OEM/ODM scale will naturally enhance the subject company`s driving position in its industrial network.
3. A strategy map in the framework of BSC was developed for correlation analysis between the current performance drivers and key strategic objectives. Weak correlations were identified in many of the subject company`s key activities which suggest the needs for further review upon its strategy setting and execution practice before a BSC concept-based strategic performance management system could be applied effectively to integrate performance across organization. |
| Reference: | ㄧ、中文部份
1. 專書
司徒達賢，2001。策略管理新論－觀念架構與分析方法。智勝文化出版，台北。
司徒達賢，2003。策略管理案例解析觀念與實例，智勝文化出版，台北。
朱道凱譯，1999。平衡計分卡－資訊時代的策略管理工具，臉譜文化出版，台北。原著R. Kaplan and D. Norton “The Balanced Scorecard—Translating Strategy into Action” (1996)。
伍忠賢，1998，實用策略管理：企業求勝之道，遠流出版事業，台北。
陳正平等譯，2004。策略地圖。原著R. Kaplan and D. Norton “Strategy Maps－Converting Intangible Assets into Tangible Outcomes” (2003)。
黃營杉譯，1999。策略管理，華泰文化事業，台北。原著 Charles W.L. Hill and Gareth R. Jones “Strategic Management Theory－An Integrated Approach” (1998)”。
劉珊如譯，2001。策略核心組織，臉譜文化出版，台北。原著R. Kaplan and D. Norton “The Strategy-Focused Organization—How Balanced Scorecard Companies Thrive in the New Business Environment” (2000)。
戴國良著，2004。經營策略企劃全書－新事業與專案最佳實務解析，商周出版社，台北。
2. 期刊及論文
于泳泓，2002，從台灣企業成功導入平衡計分卡實例談企業現狀剖析與導入架構檢核，會計研究月刊，第198期，頁16-26。
于泳泓，2002，平衡計分卡導入的三大步驟要點與手法，會計研究月刋第199期，頁83-92。
于泳泓，2002，從台灣企業成功導入平衡計分卡實例談製造業導入之成效、各階段進程與產出，會計研究月刊，第204期，頁 118-129。
于泳泓，2002，從台灣企業成功導入平衡計分卡實例談服務業導入之成效、各階段進程與產出，會計研究月刊，第205期，頁 33-42。
甘錦添，2003，以平衡計分卡為策略管理工具之研究－以某印前系統供應商為例，大同大學事業經營研究所碩士論文。
李長榮，2005，平衡計分卡之導入－以電子零件通路為例，國立台灣科技大學管理研究所碩士班碩士論文。
吳安妮，2001，策略為焦點的組織—平衡計分卡的公司如何在新企業環境中取勝，會計研究月刊，第189期，頁114-115。
吳安妮，2002，淺談平衡計分卡成功實施之精髓概念，會計研究月刊，第198期，頁26-32.
吳安妮，2003，平衡計分卡之精髓、範疇及整合（上），會計研究月刊，第211期，頁45-55。
吳嘯，2000，平衡計分卡實施應考慮之問題，會計研究月刋，第179期，頁35-40。
周齊武、Haddad、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，頁63-74。
柯承恩、羅澤裕，1998，跨世紀管理控制新方法-平衡計分卡規劃與設計之本土經驗，會計研究月刊，第155期，頁28-38。
陳依蘋，2004，績效管理的迷思─關鍵指標聚焦策略 雙向溝通發展職能，會計研究月刊，第223期，頁46。
陳依蘋，2004，變動時代引領企業創造卓越績效的策略地圖，會計研究月刊，第224期，頁33。
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碩士論文。
鄭惠之，2000，平衡計分卡與績效獎效管理，會計研究月刊，第179期，頁18-25。
鄭惠之，2003，平衡計分卡與執行力，會計研究月刊，第211期，頁28。
二、英文部分
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Davis, S. and T. Albright, 2004. An investigation of the effect of Balanced Scorecard implementation on financial performance. Management Accounting Research 15: 135-153.
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Hammer, M. 1990. Re-engineering Work: Don’t Automate, Obliterate. Harvard Business Review, July-August:104-112.
Johanson, H. J., P. McHugh, A. J. Pendlebury and W. A. Wheeler. 1993. Business Process Reengineering –Breakpoint Strategies For Market Dominance.
Kaplan, R.S. and D.P. Norton 1996. Translating Strategy into Action, Boston Massachusetts, Harvard Business School Press。
Kaplan, R.S. and D.P. Norton 2003. Strategy Maps－Converting Intangible Assets into Tangible Outcomes, Boston Massachusetts, Harvard Business School Press。
Kaplan, R.S. and D.P. Norton 2000. The Strategy-Focused Organization—How Balanced Scorecard Companies Thrive in the New Business Environment, Boston Massachusetts, Harvard Business School Press。
Kaplan, R.S. and D.P. Norton 1996, Using The Balance Scorecard as a Strategic Management System, Harvard Business Review, Jan-Feb, P77。
Kasurinen, T., 2002. Exploring management accounting change: the case of balanced scorecard implementation. Management Accounting Research 13: 323-343.
Kim, J., Suh, E. and Hwang, H. 2003. A model for evaluating the effectiveness of CRM using the balanced scorecard. Journal of Interactive Marketing 17 (2), 5-19.
Malmi, T., 2001. Balanced scorecards in Finnish companies: A research note. Management Accounting Research 12.
Malina, M. A. and F. H. Selto. 2001. Communication and Controlling Strategy: An Empirical Study of the Effectiveness of the Balanced Scorecard. Journal of Management Accounting Research (13): 47-90.
Martinsons, M., R. Davison, and D. Tse. 1999.The balanced scorecard: a foundation for the strategic management of information systems. Decision Support Systems 25: 71-88.
Steward, W.E. 2001, Balance Scorecard for projects, Project Management Journal, Sylva, Mar 2001, Vol.32, Iss.1, P38-53. |
| Description: | 碩士
國立政治大學
經營管理碩士學程(EMBA)
93932302
94 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0093932302 |
| Data Type: | thesis |
| Appears in Collections: | [經營管理碩士學程EMBA] 學位論文
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