從生命力角度分析企業經營績效-以機車製造廠為例

Abstract

摘 要 企業舊典範專注在短期利益或競爭力上的經營績效，只用生產力、利潤和財物性資產來衡量企業的財富。當企業業績或利潤下滑，通常以裁員方式來削減人工成本，雖然短期內提升了生產力與營運績效，但是裁員造成了員工情緒沮喪、懷疑心態，導致工作效率與品質下降，也種下了另一次企業經營績效衰退的原因。資產負債表、財務報表及投資的快速回收，是企業經營的規則，卻不是完整的企業經營指南，因為財務指標無法充分表達企業組織的生命力。 卓越企業應包括獲利能力、「顧客導向」的企業經營理念、社會責任、永續經營、彈性與創新能力、作業的效能、企業領導者與企業願景、企業文化等條件，企業從「經營面」要讓股東滿意，從「管理面」要讓員工滿意，從「社會面」要讓顧客滿意。端視各企業經營歷史與環境的差異，其獲利與永續發展的能力亦有所不同，其可能是原因，可能是過程，也可能是結果。 醫學針對人體發展了一套「體檢表」，用以檢測人體各次系統之功能表現，以判斷人體的健康情形，再據以進行預防保健或疾病診治之醫療行為，以延長其壽命。但是一般「體檢表」只著重「身體」的健檢，而對人「心」、「靈」的診斷則尚嫌不足。人身若未能與「心」、「靈」合一，若生命缺乏正信、正念的價值，將無法發揮個人生命的活力。 同理，企業皆以「生產力」、「競爭力」及財務報表等指標，來評估其「經營績效」。企業過去種種努力於提高企業生產力、組織競爭力的研究，只是某種程度解釋了企業向前和向上的動力，卻不能完全解釋企業活力的來源，即促進企業永續經營的生命力。「聖人畏因，凡夫怕果」、「相由心生」，除了以生產力、競爭力來診斷企業經營績效之外，應重新省思企業經營的本質，回歸企業永續經營與長期競爭力的核心－生命力。 本研究擬針對機車產業「生命力」加以探討，並嘗試建構一套生命力指標，以提供企業界一新的思考角度和評估模式。我們認為，企業組織生命力管理指標概念性探討，將有助於企業內部和外部的人士來觀照企業的現狀，找出企業績效不彰之問題所在，進而協助企業改善經營績效和永續經營。

關鍵字：生產力、競爭力、經營績效、永續經營、生命力、機車產業

Abstract The traditional valuation of corporations relies on productivity, profitability, and capital assets. However, these measures tend to focus on the short-term aspect of a corporation’s competitiveness and performance. The drawback of such an approach is that it does not fully reflect a corporation’s vitality.

When profitability shrinks, companies usually begin layoffs in an attempt to reduce costs. Although it may make the numbers look better on the surface, the layoffs may also demoralize employees and cause work quality to fall.

The challenge facing many corporations today is multi-faceted by nature. Not only do they have to satisfy customers, but managerially speaking they also need to satisfy shareholders and employees. Therefore, companies seeking to be remarkable should encompass earning capacity, customer-orientation, social responsibility, sustainability, innovation, flexibility, efficiency, corporate culture, leadership and vision. So where does earning capacity come from? The answer is that it depends on the history and the background of the corporation in question, and it could be the cause, the process, or the result.

Medical science has developed many physical examination measures for the human body. However, the emphasis of these measures is on the body, and little attention is spent on the mind and soul. Similarly, most companies only believe in measures such as productivity and other financial indicators to evaluate performance. Past researches did a great job explaining a company’s productivity and competitiveness, but not its vigor and vitality.

This research aims at the “vitality” of motorcycle industry, attempting to construct a set of vitality measures in order to offer a new perspective to businesses. We think that conceptual discussions about a company or an organization’s vitality will contribute to a better understanding of a company’s current situation internally and externally, eventually helping corporations improve their performance.

Keywords: Productivity, Competitiveness, Management Performance, Sustainable Management, Vitality, Motorcycle Industry