設計策略地圖整合的平衡計分卡:以台灣花卉產業為例

Abstract

針對台灣的花卉產業，本論文將應用策略地圖理念來整合其平衡計分卡裡的各項關鍵績效指標。本質上，這些關鍵績效指標將從兩項重要觀點來強調其設計。對垂直觀點來說，這將致力於區隔出位於公司層次、供應鏈層次以及產業層次裡關鍵績效指標的差異。對水平觀點來說，這是從財務、學習與創新、內部流程以及顧客四階段構面來整合這些關鍵績效指標。在策略地圖理念下設計出關鍵績效指標的因果關係模式之後；接著依台灣五條花卉供應鏈問卷調查的統計結果，再訂定出不同層次與不同構面中的各項關鍵績效指標的目標值及允差值。然後透過Cognos軟體，在花卉資料倉儲上實作出所有的關鍵績效指標。針對上述三個不同的層次，再分別比較其關鍵績效指標實際值與目標值的差異來判斷其績效。又在策略地圖整合下，統計學裡的迴歸分析技術則用來驗證各項關鍵績效指標的因果關係模式之有效性。

The well-known strategy map concept has been applied to integrating the Key Performance Indexes (KPIs) of balanced scorecard for the flower industry in Taiwan. Essentially two important viewpoints are emphasized for the design of KPIs. For the vertical viewpoint, the effort is to distinguish the KPIs at the firm level, at the supply chain level, and at the industry level. For the horizontal viewpoint, the effort is to integrate the KPIs from the financial, the learning and innovation, the internal process, and the customer perspectives. After designing the causality model of the KPIs under the strategy map, the target value of each KPI with its tolerance at each level and at each perspective is specified from a questionnaire-based survey with respect to the five flower supply chains in Taiwan. Then all the KPIs have been implemented through a flower data warehouse based on software Cognos. There the actual values and the target values are compared for evaluating the performances at three different levels. Also the regression analysis in statistics is used to validate the causality model of the KPIs under the strategy map.