企業建立平衡計分卡之個案研究-以A運動用品公司為例

Abstract

本研究以A運動用品公司為研究個案，旨在探討其經營績效評估指標，並引據平衡計分卡之概念，透過文獻分析及內部經營管理人員之訪談，以明瞭個案公司經營現況與經營績效評估指標內涵，進而建構個案公司之經營績效評估指標，並採以分析層級程序法（Analytic Hierarchy Process, AHP）分析各層級之權重表現，研究結果發現如下： 一.個案公司現今主要採以五項經營策略，期能達成｢世界第一的羽球用品品牌｣之願景目標；目前尚未有明確的績效評估制度，僅以少數財務性指標進行績效評估。 二.本研究建構個案公司平衡計分卡之經營績效評估指標，共分為財務等四構面，下分有建全的財務結構等十五項策略目標，並開展成五十五項經營績效評估指標，內容涵蓋深度與廣度，指標間更具有互斥性與周延性。 三.綜觀經營績效指標層級權重分析結果，｢顧客構面｣為目前個案公司經營最重視之構面，其次為企業內部流程構面，再其次為財務構面，最不重視則為學習與成長構面。 基於上述結果，本研究建議個案公司應及早落實資訊化之績效評估及員工教育訓練制度，並同時強化顧客服務與存貨管理之控制，以更平衡性地提升其競爭力。而針對未來研究，建議可以因素分析法建構指標內容；或進行時間序列性研究，比較各時期營運績效之變化，進而提出實證的研究結果。

The purpose of this study was to explore the performance appraisal indicators for a sports equipment company. By adopting the concept of Balanced Scorecard, analyzing related documents and papers as well as interviewing the managers of the company, we could thus understand the management and content of the performance appraisal indicators and further construct the performance appraisal indicators for the company. Analytic Hierarchy Process (AHP) was also employed and obtained the following results: 1.This case applied 5 major business strategies to reach the goal of “the leading badminton brand in the world.” However, except for the evaluation based on a few financial indicators, there hadn’t been any specific performance appraisal system in this case. 2.A Balanced Scorecard of performance appraisal indicators was established in this study. There were 4 perspectives, including 15 strategy objectives, and further expand to 55 performance appraisal indicators which involved both depth and breadth, exhaustive and mutually exclusive as well. 3.According to the results, “customer perspective” was among the most important to the case; the followings were internal perspective and financial perspective. Learning and growth perspective was the least important. In conclusion, this study suggested that the case should implement a performance appraisal system and hold training course for employees along with enhancing customer services as well as the inventory management to improve competitiveness. For the future study, factor analysis approach was advised. Alternatively, studies based on time series such as comparisons of performance between different periods could as well lead to useful results