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題 名 | 供應鏈管理部門實施「平衡計分卡」之個案分析=A Case Study on Balance Scorecard Implementation for the Supply Chain Management Division |
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作 者 | 張嘉行; 彭雅惠; 王克陸; | 書刊名 | 商管科技季刊 |
卷 期 | 4:3 2003.09[民92.09] |
頁 次 | 頁309-330 |
分類號 | 494.01 |
關鍵詞 | 平衡計分卡; 供應鏈管理; 績效指標; 企業改造; Balanced scorecard; Supply chain management; Performance evaluation; Process reengineering; |
語 文 | 中文(Chinese) |
中文摘要 | 本研究的目的,乃是透過實際發展個案公司「平衡計分卡」策略管理系統的程序、方法與具體計分模組,探討藉由平衡計分卡協助推動企業改造的可行性。個案公司是否能對其產品提供充份、穩定、及時與價格優勢的服務,以使其產品擁有市場競爭力,如何做好「供應鏈管理」的工作為其重要關鍵,因此希望運用平衡計分卡作為策略工具,以改善工作績效。研究期間自89年8月1日起至90年2月28日止,執行過程包含員工教育訓練、策略擬定、目標規劃、衡量指標之討論與確定及初步執行結果之檢討。研究結果顯示,平衡計分卡四個構面的績效指標中,學習與成長構面的指標達成率不佳,而企業內部流程的指標則反映出資產使用效率不佳,包括車輛使用率、堆高機妥善率及空箱、容器與可回收棧板的回收率不佳。在財務構面及顧客構面的指標,雖未完全達成預定目標,但其達成率已有九成。由個案公司的實施經驗發現,平衡計分卡需與獎酬制度相連結,如此才能產生激勵作用。在建立平衡計分卡的過程中,由於指標項目繁多且包括質性因素,因此績效評估指標與其重要度訂定不易,需透過溝通與協調,而對個案部門實施適當的教育訓練,是一種有效的溝通方式。 |
英文摘要 | This study examines the implementation process of the balanced scorecard (BSC) for the supply chain management division of a case company, and analyzes preliminary results after its application. Supply chain management is crucial to the operating performance of the subject firm. Timely product delivery is essential to its operations. BSC is used as a strategic tool to enhance the performance of the supply chain management division. The case study covers the period form August 1st, 2000 to February 28th, 2001. the implementation process involves BSC training and promotion, strategy development, group discussion and determination of the performance indexes. Analytical results reveal unsatisfactory scores for internal business processes, learning and growth, though improvement is observed in areas such as vehicle utilization, lifter arrangement, and the recycling of empty boxes, containers and pallets. Regarding the scores of performance measurements for financial and customer perspectives, they reach ninety percent of the stated goals. This case study demonstrates that performance measurements must be closely related to compensation. Notably, one of the main difficulties encountered during implementation was determining the performance measures, objective targets and their relative importance. Substantial training, communication and negotiation are required to ensure employee involvement, acceptance and commitment. |
本系統中英文摘要資訊取自各篇刊載內容。