| 摘要: | 本研究期藉建構一個具有成本與利益考量之環境平衡計分卡，來了解推動綠色策略的重要因素，並應用於當今台灣電子業綠色策略之績效評估。以平衡計分卡 (The Balanced Scorecard [BSC] of Environment) 為基礎，利用分析網路程序法 (Analytic Network Process, ANP) 結合外部整體環境分析 (Political, Economic, Social, and Technological analysis, PEST Analysis) 及BOCR分析 (Benefits, Opportunities, Costs, and Risks Analysis, BOCR Analysis) 中的利益 (benefit) 和成本 (cost) 之內部環境分析，透過整合專家問卷得各評估因素之相對重要性，進而得知環境平衡計分卡各構面之效益分析，以及其構面和個別因素之權重。
在結合BSC、PEST、ANP以及應用BOCR的成本與利益思考下，透過文獻回顧及兩次問卷調查建構出完善的評估架構，共五個構面及二十九項評估量度。藉由財務構面、顧客構面、內部程序構面、學習與成長構面及擴展之環境構面為主，架構各評估項目，並因研究問題的重點在於利益及成本，故僅將評估量度轉換區分在利益及成本之下，做為兩個ANP網路進行重要性評估。最後，獲得較重要之績效評估構面為「環境構面」及「顧客構面」，並且需注重「學習與成長構面」及「內部流程構面」之成本管控。最後，針對權重最大之環境及顧客構面中的顧客滿意度和能源效率，進行敏感度分析，結果變動幅度甚小，可推論本建議模型相當穩健。
本研究結論可知：1 區分評估項目之影響面向而形成各自之ANP網路，可有利重要性評估更為確實；2 可仿製研究步驟及權重計算，建構符合需求之環境平衡計分卡；3 可透過確定關鍵構面及因素，有助於管理者進行策略管理與控制，以期該綠色策略在考量到內外部環境因素下，能達到成功推動之目標。
The goal of this study is to construct a balanced scorecard of environment under two control criteria of benefits and costs, use it to find out the key function of implement green strategy, and apply the result on electronics industry’s performance evaluation of green strategy in Taiwan. On the basis of the balanced scorecard of environment, this study also combines the analytic network process (analytic network process, ANP), BOCR analysis (Benefits, Opportunities, Costs, and Risks [BOCR] Analysis), and PEST analysis (Political, Economic, Social, and Technological analysis) to get the weight of each factor of evaluations and perspectives from analysis of the expert questionnaires.
This study establishes the basic evaluative framework including literature review and two expert questionnaires adopting the balance scorecard of environment with 5 perspectives and 29 elements. The ANP’s expert questionnaire approach dug out the important dimensions and factors for the weight from experts’ aspects under two control criteria of benefits and costs for simplicity. Finally, two of the key factor evaluations are customer perspective and environmental perspective. On the other hand, the innovation perspective and learning and internal process perspective need more cost control. A sensitive analysis is also made to assure the model to be robust.
The result found three points: 1 the application of ANP with BOCR can make the pairwise comparison of importance more certainty; 2 company can be modeled on the process to construct the balanced scorecard of environment; 3 managers can identify key perspectives and elements to control strategies to successfully implement the goal of green strategy. |
