應用平衡計分卡對業務人員績效影響之研究-以台灣散熱模組產業為例

Abstract

隨著電子資訊產品不斷的推陳出新，而產品價格卻快速的下跌，以中國大陸為主要生產基地的散熱模組廠商除了面臨客戶持續的降價壓力外，大陸地區的基本工資上漲與原物料價格波動起伏加劇，亦對企業經營帶來巨大的威脅與壓力，此時身為企業與客戶溝通橋樑的第一線業務人員角色更形重要。

業務人員的天職就是將公司的產品或服務成功的推銷給客戶，因此在工作生涯中必須不斷的面對被拒絕的挫折以及達成業績的壓力，因此組織領導者必須了解他們的需求與不滿並儘速提出解決方法。

平衡計分卡是企業在推動特定計畫時，衡量是否可行的一種方法，企業可以從財務構面以及非財務構面的顧客構面、內部流程構面、學習與成長構面等四個面向 衡量此特定計畫是否能夠執行。因此本研究以平衡計分卡來探討影響散熱模組產業的業務人員績效之因素。

研究結果顯示：學習與成長構面之人員流動率指標與業務績效呈現負相關，意即是當組織的人員流動率愈高時，愈不利業務人員的銷售推廣進而影響績效；另財務構面之組織獲利能力指標與存貨週轉率指標則與業務績效呈現正相關現象，當組織的獲利能力愈好與存貨週轉率愈高時，業務人員的績效愈好。

With the constant innovation of electronic information products, the prices have declined rapidly. The thermal module manufacturers which take mainland China as the main production base not only face the pressure of downward pricing from clients, but the rising of minimum wage and increasing of raw materials fluctuation also bring huge threats and pressures for company operation. Therefore, the role of first-line salesperson as a bridge between enterprises and customers becomes more important.

The salesperson’s duty is to sell the company’s products or services to customers successfully. In their working career, they must continue to face the setbacks of rejection and the pressure of sales targets. The leaders must understand their needs and dissatisfaction, and propose solutions as soon as possible.

Balanced Scorecard is a method to measure the feasibility as the enterprise promoting specific plans. Companies can measure the specific plans whether they can be implemented by the financial dimension as well as other three non-financial dimensions including customer, internal processes, learning and growth. Therefore, this study investigated the factors influencing salesperson’s performance in the thermal module industry by Balanced Scorecard.

The study found that the indicator of staff turnover rate in learning and growth dimension showed negative correlation. This means that when the organization's staff turnover rate is higher, it is more unfavorable for salesperson promoting, thereby affecting their performance. The indicators of organizational profitability and inventory turnover rate in financial dimension are positively correlated with sales performance, so when the organization has better profitability and inventory turnover rate is higher, the performance of salesperson is better.