利用平衡計分卡結合PZB理論建立管理部門績效之研究

Abstract

在企業競爭日趨激烈與毛利下降的今天，除了透過產品與技術面的領先或創新之外，管理方法的改變與管理效率的提升，也是提高企業競爭力的一個重要工作。平衡計分卡是一個全方位的架構，能將企業之願景與策略轉換成可衡量與實施的行動。 研究內容以建立與提升管理部門管理績效目標為研究目的，採用平衡計分卡之理論，透過結合企業願景與部門目標方式，建立個案企業管理部門適用的平衡計分卡，並利用訂定策略目標、行動計畫與關鍵指標設計等方式，明確的讓目標轉化為實際行動。 另外從服務品質的角度，運用PZB Model參考SERVQUAL量表及專家訪談形成問卷，使用問卷調查法，探討同仁之間對各項管理績效因子之重要度與滿意度之間的差距，並透過重要度－滿意度模式的分析，找出可進行改善之項目，作為管理部門改善與提升管理效率的參考依據。 本研究透過個案實例進行探討與研究，採用平衡計分卡來將企業願景與部門目標相結合，能讓部門目標更能符合企業期待與需求。研究結果完成個案公司平衡計分卡建立與問題分析，並歸納採用平衡計分卡結合PZB理論之優點為：1. 部門目標與公司目標相結合，更容易凝聚共識。2. 透過管理品質問卷，易於找出管理相關問題。3. 管理資訊透明，提高人員認同度。

Under the circumstances that the competition between companies is getting fiercer and that the gross profit is getting lower, to raise the company’s competitive advantages, it is vital to improve the managerial methods and increase the managerial efficiency besides innovating the products and the technologies. Balanced scorecard is one kind of comprehensive framework, which switches the company’s vision and strategy into the measurable and feasible action plan. The research purpose is to build and increase the managerial efficiency of the management department and the theory of balanced scorecard is adopted in this study. Through combining the corporation’s vision and the goal of the department, the specific balanced scorecard for the management department in the case study was developed and built up. Besides, the strategic goals, the action plans, and the key indicator design were set up and used to convert the goals into practical actions. In terms of the service quality, the questionnaire was developed based on PZB model, SERVQUAL measurement, and expert interviews. The differences of the importance and satisfaction of each managerial performance factor among the employees were investigated with the questionnaire results. By analyzing the importance-satisfaction model, the items for improvements were found and were taken as the reference for managerial department improvements and managerial efficiency. By investigating the case in this study, the company’s vision and the department goal were combined with the balanced scorecard, thus making the department goal meet the company’s expectation and demand. The specific balanced scorecard for the case company has been built up and the problem analysis is finished in this study. The advantages combining the balanced scorecard and PZB theory are listed as below. First, it is easier to form the common consensus by combining the department’s and the company’s goals. Second, it is easier to find the managerial problems by conducting the questionnaire survey regarding the managerial quality. Third, the identification degree of the employees would be increased if the managerial information is transparent.