以平衡計分卡理念建立安全衛生管理績效指標

Abstract

摘 要 近年來，平衡計分卡的概念已被廣泛作為學術研究上的探討，但將計分卡的理念運用在安全衛生管理領域的相關研究卻很少見；更沒看過採用計分卡的理念結合分析層級程序法(Analytic Hierarchy Process, AHP)來發展出安全衛生管理績效指標量測表之相關研究。

有鑑於此，本研究目的將以平衡計分卡理念建立安全衛生管理績效指標量測表，探討專家評估安全衛生績效指標權重排序而成功的產出簡明易懂的安全衛生管理績效指標量測表及計分卡制度，並採用一年(四季)時間實地實證的在TFT-LCD產業之三個製造廠推動量測，而其成功的結果使得個案公司的安全衛生政策在管理流程中由上到下，讓每位員工皆能完全了解並具體落實策略目標，其實施之效益可提供業界做為參考及評估之依據。

推動過程中之重要結論如右：一、透過深度量測結果證實平衡計分卡確實能達到企業的安全衛生政策及目標；二、就本研究之個案公司而言，其推動安全衛生管理績效指標計分卡時已注意到內部流程及學習與成長亦是關鍵因素，藉由發展此二構面可幫助財務構面之提昇；三、 平衡計分卡導入須高階經營者及主管百分之百支持及持續執行使能發揮其綜效。

ABSTRACT

Balance Score Card (BSC) concept has attracted many academic researched in recent years. However, the topics regarding to industrial safety and health management scope are very few and applications of the combination of BSC and AHP to develop key performance indicator and performance measurement on industrial safety and health management research is even fewer. In view of this, the research purpose of this thesis will use BSC and analytic hierarchy process (AHP) to establish key performance indicator (KPI) and performance measurement for industrial safety and health management system. A simple and easy to understand measurement table and weighting of KPI is made from expert opinion analysis. This management system has been applied to a TFT-LCD manufacture factory for a year, measured data showed that every one in the factory learned the company’s industry safety and health strategy well and had followed the KPI on their jobs during the year. Key performance indicators established in this research would be good reference for other TFT-LCD companies to follow. There are important conclusions in running this system: (1) Company’s industrial safety and health goal and strategy can be done by performing BSC. (2) The company learned that Internal dimension and Learn and Grow dimension are important to safety and health management system. By improving these two dimensions, the financial dimension of the company also be improved. (3) Implementing this system to company system needs top manager’s support, and maintaining the system running will be befit the company’s management system.

Keyword：TFT-LCD , balanced scorecard , safety and health management system , KPI , AHP analysis