供應鍊管理部門實施「平衡計分卡」之個案研究

Abstract

為平衡傳統的績效衡量偏重於財務面所產生的問題，哈佛大學教授羅伯•柯普朗﹝Robert Kaplan﹞與諾朗諾頓研究所﹝Nolan Norton Institute﹞的最高執行長大衛•諾頓﹝David Norton﹞以透過「財務、顧客、企業內部流程、學習與成長」等四個構面所組成的一個「平衡計分卡」﹝Balanced Scorecard﹞，做為讓員工與系統能達到最佳績效的工具，與做為企業達成長期發展的「願景」的一種策略。 現代的企業要達成其經營目標，必須對其產品能提供充份、穩定、及時與價格競爭的服務。幾乎所有的企業內部都有「供應鍊管理」的功能，「供應鍊管理」一般包含了企業對其原物料的請購、採購、庫存量的規劃、儲存，產品的庫存管理，與交貨的管理，甚至還包括了技術性質問題的客戶服務工作。企業做好其「供應鍊管理」的工作，可對其產品提供充份、穩定、及時與價格競爭服務，使其產品獲致市場競爭力。本研究的主題將藉由一個跨足消費性產業的個案公司的「供應鍊管理部門」﹝Supply Chain Management Division﹞，結合本研究以個案研究的方式，針對個案公司的這一個主要策略單位實行策略制定、傳播宣導過程與「平衡計分卡」的細部制度規劃，以實際架構個案公司「供應鍊管理部門」的「平衡計分卡」。 藉由本研究之經驗，可幫助國內企業學習如何訂定「供應鍊管理部門」的績效評估方法，使專業供應鍊管理人員可以明確地表現出日常工作的績效及對於公司或組織的具體貢獻，將員工個人目標與企業目標緊密結合，創造更好的成績。 本研究的結果顯示個案公司的「供應鍊管理部門」於研究期間內在「財務、顧客、企業內部流程、學習與成長」等四個構面都獲致顯著的成果。本研究的經驗實證並建議企業在推行「平衡計分卡」時，先讓人員充分了解「平衡計分卡」的「學習與成長構面」的意義，並於先期投入充分且適當的教育訓練資源，將會使企業員工對企業制訂績效評量系統產生出了高度的注意力與認同感，並降低員工對於新的管理制度所可能產生的防衛慣性。

To cope with the problems caused due to focus on finance aspect in traditional performance evaluation, Robert Kaplan, Professor of Harvard University and David Norton, CEO of Nolan Norton Institute, introduced a Balanced Scorecard as a tool to drive employee and system to achieve the best performance and a strategy to meet business long-term development vision through “ Financial Performance, Customer Satisfaction, Internal Efficiency, and People Learning and Growth” four performance measurement axis. Modern business must provide sufficient, stable, just in time and competitive product and service to meet its operation target. Almost all companies have the Supply Chain Management function, generally, inclusive material requisition plan, purchasing, stock plan / control, storage, product inventory and delivery management. In some business, Supply Chain Management even covers customer technical service. An enterprise will have its market competitiveness, if it makes a good job in Supply Chain Management. This thesis research will apply a case study approach with a specific company in consumer goods market to practice strategy making, introducing and training, delicate planning to build up a practical Balanced Scorecard in the company’s major strategic Division, Supply Chain management Division. It is expected, by the experience learned from this case study, to help the domestic business to make its professional Supply Chain Management staffs clearly show up their daily performance and the contribution to the company through implementing Balanced Scorecard to align employee target with business target to create better operation result. This case study concludes the Supply Chain management Division of the specific company has gotten obvious progress in four performance measurement axis during the research period, and we proved and suggest business make employee well understand the “People Learning and Growth” axis and allocate the appropriate training resource in the initial phase while introducing Balanced Scorecard, it will get peoples’ attention and consensus, and lower employee’s defensive routines to new system implement and application.