餐廳平衡計分卡之研究 : 以星期五餐廳臺灣分公司為例

淡江大學機構典藏 > 商管學院 > 企業管理學系暨研究所 > 學位論文 > Item 987654321/33438

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题名:	餐廳平衡計分卡之研究 : 以星期五餐廳臺灣分公司為例
其它题名:	Research of balanced scorecard in T.G.I Friday's (Taiwan) inc. 餐廳平衡計分卡之研究 : 以星期五餐廳台灣分公司為例
作者:	毛漢蘭;Mao, Han-lan
贡献者:	淡江大學企業管理學系碩士班李月華;Lee, Yueh-hua
关键词:	平衡計分卡;餐廳;績效評估;The Balance Scorecard;Restaurant;Performance Measurement
日期:	2005
上传时间:	2010-01-11 04:06:57 (UTC+8)
摘要:	平衡計分卡（balance scorecard，BSC）此一被哈佛大學商學院評為近75年來最具影響力的管理概念之一，在國外已有相當多的企業實施成功，而國內部份企業已陸續導入，且宣稱成功的案例亦不在少數。本研究以台灣某家連鎖餐廳為個案研究對象，配合個案研究法探討個案餐廳現行營運概況及產業現況及未來發展，並透過個案餐廳之SWOT分析，制定能夠達成其願景之策略，進而為其規劃、設計一套具有全方位管理功能之平衡計分卡，期能裨益於個案餐廳在日益競爭的經營環境中，提升整體營運績效與持續性之競爭優勢。本研究具體研究目的描述如下：一、分析個案餐廳所屬餐飲產業之產業現況。二、澄清個案餐廳四大構面之願景，並根據個案餐廳的願景與使命，分別建立四大構面之績效評估指標。三、為個案餐廳設計一套依策略展開，並涵蓋財務、顧客、企業內部流程及成長與學習四大構面平衡計分卡之策略關係圖。四、希望本研究成果能為其他餐廳在應用平衡記分卡時，提供相關的資訊。本研究結論如下：一、個案餐廳現行管理制度 (一) 擁有願景卻無具體實施之策略。 (二) 績效衡量指標不健全。 (三) 績效衡量指標未完全與策略相連結。 (四) 獎酬制度不公。二、平衡計分卡對個案餐廳之益處 (一) 擬定具體策略並發展成具體行動方案。 (二) 協助個案餐廳解決目前所面臨的問題。 (三) 建立策略因果關係。 (四) 策略目標需跨部門達成，可促進部門合作。 The balanced scorecard has been the most influential concept of management for 75 years evaluated by the commercial college of Harvard. The concept has been carried out successfully in many foreign industries. In Taiwan, many companies are starting to inject the balanced scorecard into their company. However, some industries have adopted balance scorecard gradually and worked. Therefore, in this research, I intend to explore the general situation and development of one restaurant. Besides, I will adopt the analysis for SWOT to make the strategies of accomplishing the goals of the restaurant. The main objective of this research is to seek a benchmark index using the four mainframes of the balanced scorecard theory to identify a company’s strategic goals, evaluate the development of benchmark index, and evaluate the performance of the execution. The balanced scorecard can help in raising the performance level of the company and also in keeping its competitive advantages within the industry. The results of this research are shown as follows: 1. The original system of management of the restaurant: (1) It only has goals, but no strategies of accomplishing them. (2)The scale perforemance measurement indicator used isn’t fair enough. (3) The scale perforemance measurement indicator doesn’t totally combine with the strategies. (4) The bonus system isn’t fair. 2. The benefit of balance scorecard to the cram school. (1)It can make the strategies and turn them into the practical projects. (2) It can help the restaurant to solve the problems. (3)It can establish the caused-and-effect relation of performance driving factors and results. (4)It can make the departments cooperate.
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