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    Title: 臺日企業策略管理應用模式之比較研究 : 平衡計分卡模式之應用
    Other Titles: 臺日企業策略管理應用模式之比較研究 : 平衡計分卡模式之應用
    Comparative study of strategic management application model between Japanese and Taiwanese enterprises : the application of the balanced scorecard method
    Authors: 連秀美;Lien, Hsiu-mei
    Contributors: 淡江大學日本研究所碩士在職專班
    任燿廷;Jen, Eau-tin
    Keywords: 策略管理;平衡計分卡;策略地圖;KPI;ERP;Strategy Management;The Balanced Scorecard;Strategy Map;KPI;ERP;戦略管理;バランススコアカード;戦略マップ;KPI;ERP
    Date: 2009
    Issue Date: 2010-01-10 23:51:57 (UTC+8)
    Abstract:   Robert S. Kaplan& David P. Norton的平衡計分卡是一套落實組織策略目標的策略執行管理系統。協助企業從財務、顧客、內部流程及學習與成長等四個構面有效轉換企業願景與策略為行動方案,並結合績效管理與員工薪酬制度來推動企業改造。
      本研究為國內上市電腦公司其策略事業部個案研究。本研究的目的可分為三點。一、探討平衡計分卡的策略管理方法。二、從日本企業的經驗探討不同企業型態在平衡計分卡導入與執行上的問題。三、探討平衡計分卡與企業的資訊管理系統、激勵報酬與授權制度的銜接關係。期望引發企業重視組織的學習與成長構面,透過開發組織的無形資產,創造企業長期發展的利基。
      本研究之結論可歸納如下三點。
      一、策定個案事業部主要策略目標。運用平衡計分卡的模式系統化整理出其四個構面的KPI指標,並藉由策略地圖呈現其策略目標與執行的方向架構。
      二、從日本關西電力公司導入平衡計分卡管理模式的經驗,歸納企業導入平衡計分卡的必要條件,如掌握經營課題的全貌,選擇必要的解決方案;重視營運陣營的意見;活用企劃相關部門與人事部門的跨部門運作功能等三點。
    另外,人事以及財務制度結合上的重點有:人事制度上,企業應從終身雇用的角度留住人才,並輔以專業人才的增聘以及外部的交流與訓練,促進技術的創新與流通,刺激員工的學習與成長;財務制度上,應結合傳統財務預算制度,將經營資源策略轉換成財務成果,預算編列流程應涵蓋其他三個構面策略目標量度的短期績效。
      三、資訊管理系統與管理制度的相關調整。
    (一)與ERP資訊管理系統的結合,建立量化四個構面KPI指標所必要的資料庫,及時回饋策略執行的績效,提昇決策的速度與精準度。
      (二)與人事單位跨部門合作,建立公平、透明化的激勵報酬與授權管理制度,落實每位員工都是平衡計分卡策略管理的最佳執行者。
     Robert S. Kaplan & David P. Norton’s Balanced Scorecard is a strategy management system to implement the strategic objectives of the organization. It is four perspectives of financial, customer, internal-business-process, learning and growth, which effectively convert enterprise vision and strategy to action programs with combining employee performance management and reward systems to promote enterprise reform.
     This case study research is a strategic business unit of listed computer company in Taiwan. By the strategy management model of the Balanced Scorecard, to create strategy maps for this business unit and organize its KPI, besides, consider the experience of Japanese companies also introduced the Balanced Scorecard to explore the related issues on the execution.
     The purpose and conclusoin of this study can be divided into three items,
     1. To improve business performance and achieve the company’s overall objectives, drawing the strategic targets and direction of the action of this division, and systematically summing up its KPI in the framework of the Balanced Scorecard and strategy map.
     2. Take actual experience from Japan Kansai Electric Power companies had implemented the Balanced Scorecard, sorting out the necessary condition for successful implementation of the Balanced Scorecard will be as reference when the business unit is proceeding to implement.
     3. To explore the related links among the Balances Scorecard, information system, incentive system and enpowerment System of cooperation. Through that development of intangible assets, building the fundantion for long-term corporatyion development, and emphasize the importance of keeping learning and growth of organization.
    Appears in Collections:[日本研究所] 學位論文

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