以AHP輔助平衡計分卡建立指標及策略分工之研究

Abstract

本研究主要是以平衡計分卡的理論架構輔以AHP方法來建立平衡計分卡指標及執行策略分工。大部分企業經營失敗的主要原因是策略無法有效被執行，而平衡計分卡無疑是近十年來針對此問題所發展出來最熱門有效的管理制度及觀念。然而，企業實施平衡計分卡時常遭遇各種問題，以至於成功實施平衡計分卡的企業比例依舊不高。 實證研究乃以個案公司為例，提出企業如何導入制定平衡計分卡，以克服文獻中所述的大部分實施平衡計分卡的企業所面臨的問題。 本次研究的主要成果及結論如下： 1.提出以AHP評估平衡計分卡指標之於策略目標的相對重要性，進而篩選出平衡計分卡指標 2.提出以AHP評估平衡計分卡指標之於各組織單位的相對重要性，進而篩選出各組織單位所負責的平衡計分卡指標，此即策略分工 3.提出模型架構，藉由BSC指標本身及與各組織單位的相關權重，還有企業經營結果數據，自動產生策略達成率及部門績效 4.提出績效獎金如何與BSC的執行結果作連結 5.提出以AHP輔助建立BSC及策略分工的具體案例 6.預期可以克服本文蒐集之國外文獻中所提，實施BSC可能遭遇的大部分問題

In this research, we focus on using the balanced scorecard theory with AHP to structuring the measure indexes and allocating the resources to strategy. Most the reasons of failure on managing the business is that the strategy can’t be effectively executed. The balanced scorecard is certainly the most hot and effective theory to solve such questions in recently decade. Though there are many problems when implements the BSC, the successful ratio of implementing the BSC is still in the low level. The study is really using a company as a case, bring out how a company structure the BSC to conquer the most problems of implementing the BSC mentioned in the literature. The major contributions of this study are as follows： 1.Using the AHP to evaluate the weights of the brainstorming indexes and further to decide the BSC. 2.Using the AHP to evaluate the weights of the departments based on the BSC and further to decide the responsible BSC of each departments. That is allocating the resources to strategy. 3.Creating a model that can automatic evaluate the performance of the strategy and the departments by the results of operating. 4.Bring out how to link the performance bonus with the executing results of the BSC. 5.Bring out a really case of structuring the Balanced Scorecard and allocating the resources to strategy with AHP 6.Following the processes of the case, it will conquer the most problems of implementing the BSC mentioned in the literature.