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    題名: 平衡計分卡實行成效之研究 : 以中華電信行動通信分公司為例
    其他題名: Effectiveness of the implementation of the balanced scorecard : a case study of Chunghwa Telecom Mobile Business Group
    作者: 柳育菁;Liu, Yu-Ching
    貢獻者: 淡江大學會計學系碩士在職專班
    黃振豊;Huang, Cheng-Li
    關鍵詞: 平衡計分卡;Balanced Scorecard
    日期: 2011
    上傳時間: 2011-12-28 18:22:34 (UTC+8)
    摘要: 企業的永續經營必須仰賴有效的績效評估,自1992年Kaplan與Norton提出「平衡計分卡(Balanced Scorecard)」後,不但學術界爭相研究,企業界也紛紛導入實行,將平衡計分卡用來作為績效考核與策略管理的工具。學術界對平衡計分卡的研究甚多,但大多數著重在研究平衡計分卡在各個產業衡量指標的設計,或者是執行上的問題,甚少針對已施行平衡計分卡後的成效評估。
    本研究以中華電信行動通信分公司為研究個案,探討個案公司實行平衡計分卡以來的成效
    採質化及量化的研究方法,進行深度訪談及次級資料蒐集分析,研究個案公司實行平衡計分卡後歷年來的經營績效是否確實有效提升。另採用統計分析方法,研究個案公司平衡計分卡四大構面間關係是否顯著以及非財務構面對財務構面的影響,並藉由訪談內容分析來幫助個案公司了解其實行平衡計分卡所遭遇的問題,提供建議予個案公司參考。
    研究結果發現:
    一、個案公司實行平衡計分卡的成效明顯,策略目標與關鍵績效指標確實緊密連結,並能達成策略目標。
    二、顧客構面對財務構面、內部流程構面對顧客構面均呈現顯著的影響,顯示顧客構面對財務構面具有領先指標的效果。
    三、非財務構面對財務構面的影響有遞延的效果。
    The sustainable management of enterprises relies on the effective performance evaluation. Since the proposal of “Balanced Scorecard” by Kaplan and Norton in 1992, the academia has devoted in the study one after the other and the industry also introduces the Balanced Scoreboard for implementing performance assessment and means of strategic management. There is a great number of studies conducted on Balanced Scorecard in the academia, however the majority of such studies emphasized on the design of Balanced Scorecard in industry measures, issues of implementation, and even few have conducted performance assessment on the practice of Balanced Scorecard.
    The study takes Chunghwa Telecom Mobile Business Group as the study case, which explores the effectiveness since the implementation of the Balanced Scorecard in the company, adopting qualitative and quantitative research methods to conduct in-depth interview and analysis of secondary data collection. The case company has been analyzed for the effective enhancement of management performance in the past after the implementation of the Balanced Scorecard. The study also employs statistical analysis to analyze the significance of casualty among the four aspects of the Balanced Scorecard of the case company in addition to the influence of non-financial aspect on financial aspects. The content of interview is also analyzed to help the case company with understanding the problems encountered as the implementation of Balanced Scorecard by proposing recommendation as reference for the case company.
    Discoveries of Research Results:
    1. The effectiveness of case company implementing the Balanced Scorecard is significant, the strategic objectives and the key performance indicators are closely related to achieve the strategic objectives.
    2. The customer aspect shows significant impact on the financial aspect and the internal process aspect shows significant, indicating the customer aspect has leading indicator effect on the financial aspect.
    3. The non-financial aspect has deferred effect on the impact on financial aspect.
    顯示於類別:[會計學系暨研究所] 學位論文

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