建構價值基礎管理整合模式

Abstract

本文參考過去學者對價值基礎管理(Value-based management)之文獻及其架構內容，以Knight之理論為主，整合出一套價值基礎管理架構，其內部層級分為：目標、策略、績效評估標準、企業流程、企業效率及決策，主要是加入企業效率此一層級，指在投入與產出之間，如何提升其效率，以及用何種工具來提昇效率；而在縱跨各個層級亦加入一個構面：組織文化，以此構面來探討組織內部對於價值基礎管理之接受度，並且瞭解企業內部員工是否擁有創造價值之價值氣候。本文以此整合模式，來檢驗企業之價值活動，並分析以期歸納出台灣企業在價值基礎管理上的成效，並找出其實行價值基礎管理是否有面臨問題或困難點。 本文從眾多金融公司中，挑選表現優異之個案公司--中國信託商業銀行為代表，以訪談及蒐集關於中信銀各相關報導與資訊，分析其過去之價值活動，找出其實行價值基礎管理是否有面臨問題或困難點，並對銀行業上以價值基礎管理的觀點提出建議。

This paper, refers to the literature and the structure about Value-Based Management (VBM), proposes a new VBM structure modified from Knight’s theory of VBM. Our VBM model takes Goal, Strategy, Performance Measure, Corporate Process, Corporate Efficiency, Operation Decisions, and Organization Culture as the internal layers part. Amongst, the Corporate Efficiency is the new layer we included to measure the method and tools used to promote the efficiency between input and output. Besides, the part that influences all layers: Organization Culture, included to confer the degree of acceptance of VBM in an organization and to understand whether the employees have value climate to create value. We apply the new integrated VBM structure to exam the enterprise’s value action, and analyze the effects of VBM in Taiwan’s Industries. We also expect to find out the difficulties and problems that might occur in implementing VBM. This paper takes Chinatrust Commercial Bank as the empirical study. We collect all the related information about Chinatrust Commercial Bank and apply our new VBM structure to analysis the past value action and the performance of Chinatrust Bank. We propose some suggestions and ideas to the bank industry regarding their performance and difficulties they find in implementing VBM.