服務業標竿管理之績效差異分析---理論與應用(II)

Abstract

在2005 年，服務業的產值已占全國GDP 的73.5%，同時服務業的就業人口已 超過總就業人口的58%，因此如何維持並提升服務產業的競爭力實維繫著我國的經 濟發展。標竿（benchmarking）管理已被實務界廣泛肯定為一有用的管理手法，然而標 竿管理能否成功的關鍵就在於準確分析收集到的資訊，瞭解本身和標竿的績效差異 （performance gap）之意義和原因。唯有正確無誤的資料分析結果，管理者才能對症下 藥，制定真正對提昇績效與競爭力有幫助的對策。在服務系統上，因服務本身具有價值 無形（intangible）的特性，難以客觀轉為會計成本，使得資訊分析無法完全地以傳統生 產成本的手法加以處理，而變得困難。 本研究為多年期研究之第二部份，整體研究主要著重在服務系統的標竿管理實行流 程中的資料分析。研究的目的在於提供一套適合標竿管理活動的量化（quantitative）分 析方法，可將收集到的績效資料進行量化分析以對系統做診斷。此量化分析方法能克服 服務系統所面對的難題，且其分析結果能夠幫助管理者了解組織的現況、與標竿的差距 及造成差距的各項因素和影響程度，以做為管理者的輔助決策工具。 延續上一年度(目前正在執行中)所發展量化的績效差異分析模型和相關應用手法， 接續的研究工作首先將利用單純財務構面上的杜邦模型（DuPont model）來驗證量化績 效差異分析模型的實用性；並預計將量化的績效差異分析推廣至能考量各績效構面的模 型上。針對一般服務業的特性，首先發展建立標竿管理績效評估方法與選擇績效指標 的一般性思考架構，以及發展量化績效差異分析模型的架構；最後將以倉儲服務業做 一案例說明和驗證。本研究除了將可對服務業之標竿管理與績效評估提供一完整的探 討和整理，並且所發展的績效差異分析模型，在學理上是新的突破，不僅能滿足服務業 的特性，同時也能應用於其他領域標竿管理績效分析之用。

In 2005, service industry has contributed 73.5% of GDP, and the percentage of Taiwan's workforce employed in service industry has risen to 58%. How to enhance the competitive strength of Taiwan’s service industry becomes a key for Taiwan’s economic growth. Benchmarking process has been proved to be a practically useful tool in business practices. There are several major steps in a benchmarking process including: (1) problem (benchmarking) scope and peer group definition, (2) data collection, (3) performance analysis and (4) actions for improvements. Performance gap analyses are especially critical to successful benchmarking activities. Correct performance gap diagnosis between evaluated unit and the best practice provides better understanding of causes to the gap and helps decision makers to take effective actions and set improvement targets properly. However, it is a great challenge for service systems because service is intangible and hard to quantify and transform to monetary values. The proposed work is the second part of a multi-year project. The ultimate goal of the project is to develop a quantitative performance gap analysis model that can handle the challenges faced by service industry benchmarking. The model is able to provide decision makers the information about the factors causing the gap and the influential magnitude of each factor. Continuing the on-going but promised work on developing a theoretical performance gap diagnosis model and its applications (interfaces), model verification will be conducted as the first part of the proposed work. DuPont models and corresponding data are used as prototype verification, particularly in the structural aspect. Once the model is verified, the service systems are the target applications. A general decision framework to build the performance evaluation system and the performance gap analysis model will be studied and proposed. A case study of warehousing systems will be used to demonstrate the effectiveness of the framework and the models. If concluded successfully, intangible performance in service systems can be analyzed quantitatively. An effective performance gap analysis, not based on experiences and subjective judgments, can thus be integrated to increase the successful rate of benchmarking activities.