應用平衡計分卡探討影響台灣地區汽車路線貨運業者經營績效之研究以A公司為例

Abstract

中文摘要 應用平衡計分卡探討影響台灣地區汽車路線貨運業者經營績效之研究-以A公司為例

研究生：吳惠信 指導教授：陳光華教授

國立交通大學 管理學院高階主管管理碩士學程 摘 要 隨著商業型態的轉變，商業的交易朝著少量、多樣、高品質的方向轉變，所以運輸的方式也隨之改變，因此汽車路線貨運業由於產業運輸模式特性，對商業交易的重要性也日趨重要。並因應汽車路線貨運業者面對的競爭，已從台灣的地區性業者競爭轉變為面對全球的競爭，如何檢視汽車路線貨運業者的競爭力績效表現，是一項重要的課題。 由各相關文獻得知，平衡計分卡模式透過顧客、財務、內部流程及學習成長等四個關聯構面，分別建立績效衡量指標，以量化企業經營管理績效，更促進企業策略與長期目標、願景之達成。本論文以汽車路線貨運業者A公司為研究對象，以平衡計分卡為分析方法，分析汽車路線貨運業者A公司之經營績效，目的為分析個案公司之經營績效狀況、並對個案公司經營績效及決策提供建議及改善方向。 本論文最後提出結論與建議，提供汽車路線貨運業者在提升競爭力績效表現的一些參考，可從員工培育情形著手改善，並進而提升四個構面的績效。同時也提供未來可進一步研究的方向，本文認為可以針對四個構面中各項指標營運績效的關係進行研究，以提供業者更清楚的改善建議，是未來非常值得研究的議題。

關鍵字：汽車路線貨運業、平衡計分卡(BSC)

英文摘要 Research on Applying 「Balanced Scorecard」 to Evaluate Business Performance of the Taiwan area Route-permitted Transportation Company ─ A case study of Company A ─

Student: Wu Hui-Hsin Advisor: Prof. Chen Quang-Hua

College of Management National Chiao Tung University

Abstract As the business type is changing, transactions of business become more diversified, less in quantity and higher in quality, while types of transportation are also changing accordingly. The type of transportation is also more critical to enhance a company’s competitiveness. To cope with the globalization of Taiwan area route-permitted transportation industry, no single joiner of the industry could isolate itself from global competition. The issue on how to evaluate precisely on specific company in the route-permitted transportation industry will be an important issue. Learnt by various reports and research, the Balance Scorecard implants Key Performance Index-KPI to evaluate specific company’s performance and to adjust the company’s strategies so as to achieve its goal and vision. Model of Balance Scorecard evaluates its KPI through four factors, including Customers, Finance, Internal Procedures and Development respectively. This thesis is an empirical study on a Taiwan area route-permitted transportation company-Company A. By applying KPI as a model, this thesis evaluates Company A’s performance, and provides suggestions and practical solutions for Company A’s decision making and strategy adjustments. The conclusions and suggestions of this thesis offer references for performances management of route-permitted transportation industry. Through reinforcing and improvements on staff education and training, companies could improve their performances of above mentioned four factors. Moreover, this thesis also offers directions for further study, A more in-depth study on the relations between the four factors and to offer more clear and useful solutions for rout-permitted transportation industry will be worthwhile issue for the industry.

Key words: route-permitted transportation industry, Balance Scorecard (BSC)