平衡計分卡與EFQM整合模式建立之研究

Abstract

摘要 近年來平衡計分卡(Balanced Scorecard)已被廣泛的討論且應用在企業績效管理上。平衡計分卡是策略管理制度的一部份，可應用在績效管理制度方法與願景的建立上，但卻不能完全取代企業組織策略管理的績效衡量系統。它所選擇的構面是用來指引策略方向，促使管理階層和員工較能專注在核心競爭能力。但是企業組織如果不能運用完整性或全面性的衡量模式，則無法有效管理並檢核企業績效管理的實施成果。 飛利浦公司在導入平衡計分卡後再運用EFQM(European Foundation for Quality Management)卓越模式來強化企業績效管理評量系統的完整性，本研究主要是探討全球飛利浦(Philips)企業在績效管理上的模式，對其實施成果進行探討與研究，並提出一個平衡計分卡的整合模式供參考，以期引發新的管理思維，做為日後其它企業導入績效管理系統之應用參考。

Abstract Application of Balanced Scorecard (BSC) at enterprise’s performance management has been examined and implemented widely. Since BSC is one part of the strategy management systems. It establishes the organization based on the implementation of the performance management system and vision deployment. But it cannot replace the enterprise’s performance evaluation system. Measure of the BSC leads the enterprise strategy to right direction and turns both of the management and employee levels to concentrate further on their core competence. Therefore, if there is no effective way to manage and investigate the results of performance measures for all prospects, the evaluation methodology fails to look into the comprehensive prospects for enterprise performance management. Philips proposed the EFQM(European Foundation for Quality Management) assessment model to enhance the integrity of enterprise performance measuring system associated with BSC implementation. Objective of this thesis is first to review and explore the successful model made by Philips’s. Secondly, results of Philip's implementation on performance management will be discussed. Thirdly, integration model of BSC in this research will offer and contribute a new concept of performance management system for future enterprise.