連接元件產業績效衡量評估模式之個案研究：以 J 公司為例

Abstract

長久以來績效衡量與管理制度即為企業持續的經營議題，績效衡量的指標形式先後出現如成本差異、投資報酬率、經濟價值到平衡計分卡等多樣形式，且衡量的角度從過去的單一財務角度拓展到全面多角面向。如何才能設計出允當且能有效執行的績效衡量評估系統，跟企業本身所處產業競爭狀況、企業願景、文化與內部流程管理系統等皆息息相關。多數實施績效管理制度的公司，因為採取片面的單一工具制度而未與內部流程或企業策略全面連結，造成無法達成預期改善目標，進而回頭使用無效的衡量指標。如何架構起一套符合企業自身特質及所屬產業環境之績效管理系統，將企業的願景，轉換成可有效執行的策略，並透過績效評估衡量與回饋，改善企業經營績效，將是本研究所要探討的內容。 本研究採取「個案研究法」，以連接元件產業之外部競爭環境及趨勢發展現況下，個案公司在其現行企業組織架構下之經營策略，透過企業個別競爭力分析與策略之研究，架構出一套能有效改善企業之經營能力，進而實現企業願景目標之績效衡量評估管理模式。 研究發現，在連接元件產業中相當多數企業其策略往往無法與關鍵績效指標進行有效連接，甚至無明確策略形成或是策略錯誤，平衡計分卡因擁有策略藍圖的視野概念，有助於企業釐清願景與策略，將策略之規劃與執行予以有效整合，透過策略與關鍵績效指標之有效連結，促成策略與行動的一致性，經由不斷的系統反饋與學習，創造更高經營績效。平衡計分卡若要成功導入，一定要有明確的願景，才能利用平衡計分卡的四個構面，展開不同的策略目標，進而連結至關鍵績效指標和不同的行動方案。另外過多的關鍵績效指標反而會讓組織陷入指標迷失，可從與策略連結度最高指標或是最需改善指標優先進行並分階段實施成效更大。

Performance measurement system is always the main task of all enterprises. The forms of performance index appear in many dimensions. By time sequence, there has been Cost Variances (CV), Return on Investment (ROI), Economic Value (EV) to Balanced Scorecard. The measurement objectives develop from a single financial point of view extended to diverse angles and dimensions. However, to design a suitable performance measurement system is highly related to enterprise’s respective industry competition, vision, culture and internal operation process. Because of choosing one-sided measurement and ignoring full linkage to strategy, most of companies failed to achieve their goals that they planned to and go back to other invalided performance indicators. This study would explore of how to build up a performance management system with enterprise characteristics and industry they belong to in order to convert vision into executable strategy, and how performance indicator’s feedback can improve business performance. The thesis is taking “case study “as research methodology. By observing the case company‘s structure and business strategy, especially from the scope of market development under connection component industry, we identify the company’s individual competitiveness and strategy. The purpose is to figure out a comprehensive package to optimize the company’s capability of building up effective business management and further enhance the performance measurement model as a tool to achieve the ultimate and sustainability corporate goal. Most enterprises’ key performance indicators (KPI) in connectivity component industry are unable to effectively link to their strategy, or even lacking clear strategy. Balanced Scorecard provides a view from strategic map which help enterprise clarify vision and strategy position. By integrating strategy planning and execution, plus effective linkage between strategy and KPIs can also enhance the synchronization capability between strategy and action. Through continuous feedback and learning also help enterprise create better operating result. It must require a clear corporate vision to carry out four dimension balanced scorecard and to conduct strategy goal by connecting KPIs and respective actions. Moreover, too many KPIs could also mislead target. We suggest choose those KPIs with highest strategic correlation or to prioritize those KPIs by its marginal effectiveness or implement KPIs by phases.