以平衡計分卡系統建構策略聚焦組織之研究--以A公司為例

Abstract

日新月異的現代化社會裡，「資訊」將會主導一切，誰擁有更多更新的資訊，將會比別人更早一步來取得優勢。所以隨著人們的需求，可攜式與節能的電子產品將是日後被重視的一環，而電源管理IC就是扮演著這一環的關鍵重要角色，本研究將以台灣的類比IC設計公司為研究主題。 有很多的公司經理人會偏重在公司的財務狀況做為其主要考量的方向，但若是公司對於其他部分不重視，將留不住人才，公司的成長因為人才的流失而有所停頓，通常就不能達到永續經營的目標。所以若是以平衡計分卡的四的構面--財務構面，顧客構面，內部流程構面以及學習成長構面來做平衡考量，並將所有的公司資源分配在每個構面中，有系統的規劃出所應負責的單位，這樣將對於每個構面都有正向的幫助，如此將會使公司不僅在外部顧客端有著良好的回應之外，也將改進內部的流程以達到產品的最佳化，相同的也會對於內部人員學習與成長的肯定，這樣的平衡發展，會使公司的員工更有向心力，提升每個員工的本職學能以一對於公司的發展也會有積極、正向的幫助。 由於現在台灣的類比IC設計公司在價格與品質方面已經直逼外商，也因為大陸的代工崛起，所以在新IC的開發與客戶的支援能力將會是台灣IC設計公司優於外商的地方。但是也因為在一般公司裡管理階層對於公司的目標以及現階段的策略之認知與在下位的執行者有所落差，所導致整個公司的執行理念不一，而造成各部門做各部門的情況發生，如此的話將不能達到分工且合作的執行效果。所以將高層管理者的理念貫徹到執行者，並將相關資料以資訊系統的方式進行管理，這樣可以將相關的訊息由網際網路上或是在公司內部的網路直接監控，以期達到最即時、最有效的管理。使每個員工都有參與在其中，並且非常清楚了瞭解公司的方向與策略。 本研究實地的與個案公司高階經理者做深入訪談，以系統建構之雛形法來做為此研究的研究方法，並透過SWOT分析與平衡計分卡系統的方式來訂定出公司整個策略的方向，在營運時提出相關的管理方式，且以資訊系統的方式進行整個策略執行時的參考，以提高管理的效率與功效。 透過策略地圖連結組織的四大構面，並且依據本模式建立以策略為聚焦的核心，以期公司在實際運作上達到策略真正被貫徹，目標真正的被每個員工所了解。本研究也期許此方式能在相同或不同的產業被運用出來。

In a rapidly changing environment, information is the key to sustainable growth and companies have to be one step ahead of the competition to obtain this advantage. With increasingly strong demand, portable and energy-efficient electronic products will be an important part of the future. Solutions on how to improve the management effectiveness of an IC design company will play a role in the future. Many company consultants favor focusing on the financial matters of the company and neglect the other parts of the company. This might cause the company to have difficulty retaining talent and achieving the goal of effective management. But according to the Four Balanced Scorecard Dimensions analysis, financial matters of the company, customer satisfaction and employee development should all be considered equally. Allocating company resources equally to each of the four dimensions would affect the company in a positive way. It would help the company have a better customer service reputation. The company would have a better chance of achieving product optimization more efficiently and it would improve the learning ability of the employees. Such balanced development would create a company with a more centripetal force, enhance the job of each employee and have a positive influence on the company as a whole. As for current analog IC design, the terms of price and quality have been encroached upon by foreign competition. And because of the rise of OEM from China, the IC development and customer support capability in Taiwan would be a better choice for foreign investors. Unfortunately, in some companies, the general management of a company can be unaware of the goals and strategies of each department. Poor cooperation and confusion between the different departments may cause them to fail to achieve effective implementation, and create a difference in the execution of the company’s goals within each department. In order to achieve the ideal implementation of those policies, a company could manage the relevant information by using the appropriate computer software. It could be controlled directly from the Internet or an internal network and immediately go to management. All the employees would have to participate in them and be very clear in understanding the company's direction and strategies. In-depth interviews of some of the senior managers of the company used for this case study were conducted by using the Prototyping of Systems Development. Through SWOT analysis and the Balanced Scorecard approach, the company's overall strategic direction and operation was set to improve management efficiency and effectiveness. By using a strategy map, an organization can link the four dimensions, and according to this model, be built to focus on the core strategy. The company can achieve its goals in actual practice once the real strategy is implemented, and the real target has been understood by each employee. These methods can also be applied to different industries as well. Keywords: IC design company, Balanced Scorecard (BSC), The strategy-focused organization