以平衡計分卡探討休閒農場之經營績效-以A農場為例

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2011

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近10年來,由於國民所得提高,國人已愈趨重視生活品質與休閒旅遊,而休閒農場正是符合此休閒型態的遊憩場所之一。當休閒旅遊風氣蓬勃發展之際,國內休閒農場亦隨此風潮成長,對消費者而言,在決策消費上擁有更多的選擇,但相對的,對於休閒農場的經營者,卻代表有更多競爭者在分食休閒農業這塊大餅,使得經營者面臨重大的威脅。如何有效管理以提升服務品質,才能在競爭激烈的休閒市場中擁有競爭優勢,掌握營運成長的動能,以利永續發展,實為重要之課題。 基於上述原因,本研究擬以美國哈佛大學教授Kaplan 與 Norton於1992年所提出的平衡計分卡(The Balanced Scorecard)的觀念,將願景轉化成策略,再經由財務、顧客、內部程序及學習與成長等四個構面加以區分,對休閒農場之經營策略進行探討,期能藉此找出績效指標與經營效率的關係。 故本研究之目的,除了對經營策略、平衡計分卡做歸納陳述外,並以宜蘭地區A農場為研究對象,採用文獻分析法及半結構性訪談法,探討其營運現況,進而對A農場的經營績效進行檢核。再依據結果建構A農場之經營績效指標,並採用層級分析法(AHP)運算,確認各構面策略及衡量指標的權重排序,完成適合A農場的衡量指標,提供A農場做為營運績效評估之參考。 研究結論如下: 一、A農場目前尚未建立明確的績效評估制度及指標。目前的營運績效,在激烈競爭的環境中,雖仍維持小幅度成長,但若能即早建構明確績效評估制度與衡量指標,對其願景之達成及獲利成長,應甚有助益。 二、本研究經由文獻分析及半結構性訪談,引導願景的建立與策略的擬定,共建構完成十四項策略目標及四十九項衡量指標,供A農場導入平衡計分卡,進行經營績效評估之參考。
Due to the GDP’s rising in this decade, our citizen have given more weight on living quality and relaxing tours, and the leisure farm is just to fit this style of tours. While this touring trend is overwhelmingly spreading at this moment, the number of leisure farms in Taiwan just comes up with this trend. It means that the consumers have more options to choose what they want, but to the farm owners, it means that the competition will be serious and threat to their business as well. The main subject for business runners is to think how to improve the service by its management in which they are able to hold the competitive edge of the market and survive. Based on above reasons, I plan to do this study by applying “The Balanced Scorecard”theory which was developed by Harvard University’s professors Kaplan and Norton in 1992, in which it turns runners’ vision into strategy, and divides it into finance, customer, internal process, and learning and growth four parts to deal with leisure farm business strategies. Hope through this methodology to find out the relationship between business performance and efficiency. The purpose of this study is not only to exam the business strategy and the theory of The Balanced Scorecard, but also to use A Farm in Ilan as the study case, in which I adopted the methods of research paper’s analysis and semi-structural interview to explore the business practical situation, and further to exam the performance of A Farm. And then, to use the results constructs the performance index of A Farm. I applied analysis of Hierarchy Phase to run my study in order to confirm the weighted order of its structural strategy and the measure index that could be correct to exam A farm’s performance. The Conclusion 1. A Farm does not have performance evaluation system and index yet so far. Even its business has mild growth in present competitive environment, if there are explicit performance evaluation system and index to itself, I think A Farm may have better growth in the future. 2. In this study, it came with the analysis of research papers and semi-structural interview, and induce the vision’s building and strategy planning. There are 14 strategic targets and 49 measure index being done, and they fit to the theory of The Balanced Scorecard for helping performance evaluation also.

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平衡計分卡, 休閒農場, 經營策略, Balanced scorecard, Leisure farming, Management strategy

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