平衡計分卡企業經營策略與限制管理整合模式建立之研究

Abstract

現代企業經營的最終目標就是為了照顧股東的最大利益；而企業為了追求此一企業價值的極大化，達成亮麗的營運績效表現，她必須要有高瞻遠矚的願景、清晰聚焦的策略，能有效貫徹的執行力，優秀的經營團隊，優質且忠誠的顧客，可以迅速反應的資訊與決策流程，還有具競爭力的營運模式等等，缺一不可。 但在以知識經濟為競爭常模的今天，以傳統財務績效為基礎的績效衡量系統只著重在有形資產的貢獻，無形資產的價值創造之貢獻是看不到的；在以知識經濟為主的現代企業競爭新「競」界，企業無形資產的價值比重早已超過有形資產的價值比重；上述所謂的無形資產，它們一般被稱為「智慧資本」；這也是新的績效衡量系統「平衡計分卡(BSC)」之所以被發展並提出的由來。 然而BSC經過10多年來在實務上應用的實證結果顯示，其所見長的乃是策略的發展與管理；而其發展出來的美麗新世界藍圖仍然無法自我實現，必須藉由實現流程的管理系統之輔助才能實現，而業界導入之成果之所以不如預期，原因很多，其中包括未與各種管理流程相連結，尤其是未與具有整體觀的流程管理方法相連結，其癥結實導因於此；這也是Kaplan批評的BSC為什麼導入不如預期的主要原因之一。 TOC限制管理方法與思維具有整體觀的思維，且有嚴謹因果邏輯關係，衡量指標簡潔而且聚焦，是一種優質且務實的流程管理方法與思維；本研究之目的是透過BSC與TOC衡量指標的匹配轉換，達到BSC與TOC整合連結的目標。 研究結果顯示BSC與TOC兩者之衡量指標透過直接關係，因果關係，衍生關係，以及統計相關關係四種轉換機制模式，可以成功的將兩者之衡量指標完成匹配轉換，並有效排除BSC衡量系統指標過多、難以聚焦、量化的困境，同時也可以排除追求局部績效的覆轍，並能以TOC限制管理的方法與思維有效且快速實現企業追求的整體之策略目標。

The final goal of running a modern business is to take care of shareholder's biggest benefit; But the business in order to seek this business value to be maximum and achieve the excellent management performance, it must need to take a long-term vision, to have a clear and focusing strategy, an effective execution, an excellent management team, to have high quality and loyal customer, to have rapidly respondent information and decision-making process, a high competitive business models and so on, entirely indispensable. But taking knowledge economy as competitive models today, it is not to see the value creation of the intangible asset contribution using the traditional finance performance as the base of performance measurement system which emphasize tangible asset contribution; In new business competition age by using the knowledge economy as the modern business competition, the intangible asset value proportion already surpasses the tangible asset value proportion; The above so-called intangible asset, they generally are called "the intellectual capital"; This also is an origin of new performance measurement system which the so-called Balanced ScoreCard (BSC) developed and proposed. For more than ten years passes by, through the real application test, the BSC has demonstrated its specialty is the strategy development and management; But it develops the beautiful new world blueprint still was not able to realized by itself; Its realization must need the assistance of management system of realization process; There were much causes to make the business introduced BSC was inferior to anticipated, including not to link to all kinds of management process methods, especially not to link to the process management methods with golbal view, its causes led to this; Why is this also the main causes Kaplan criticism BSC introduced was inferior to anticipated. The TOC constraints management methodology and its thinking having golbal view, also havng the rigorous causes and effects logic relations, its measuring indicators are simple and focuses, it is one kind high quality also practical process management methodology and thinking; The goal of this study is through BSC and TOC measuring indicators match mapping to achieve BSC and TOC integration. Results of the study showed that the BSC and TOC two management systems' measuring indicators can used four match mapping mechanisms listed below to match mapping BSC and TOC measuring indicators, there are direct relations, cause-and-effect logic relations, derivational relations and statistical correlation relations; And this can effectively removes the BSC systems' difficulty of too many measuring indicators, too difficult to focuses, too difficult to quantification, simultaneously also may remove the overturned cart of seeking local performance; Then people can use the TOC constraints management methodology and its thinking to effectively and fastly realize the golbal business strategy goals.