以平衡計分卡模式探討績效評估的應用研究-以半導體設備製造商A 公司為例

Abstract

本論文之研究針對個案公司在2003 年至2006 年之間在無形資產所實施的各方案與其策略間的連結狀況進行分析研究，由於人力資本、資訊資本及組織資本是平衡計分卡在學習與成長構面的主要範疇，也是策略執行與落實中的驅動因素，因此特別需要在整合與連結上協調的功能。績效管理是人力資源資訊系統重要一個模組，也成為人力資源策略的重點方案，個案公司使用績效管理，除了可以提供績效評估的主體架構之外，對於組織溝通、資訊交換及人力訓練及發展計劃也有顯著的幫助。

本研究採質性的個案研究法切入（一）提升企業績效的管理過程，並以平衡計分卡的觀點分析績效評估的流程 ?（二）探討平衡計分卡中的學習成長構面等企業資訊系統實施？探討半導體設備製造產業在市場發展的整合策略中，其績效管理的成果及衍生問題。

本研究的目的在於以實務的觀點，運用質性研究之紮根理論探討個案公司高階經理人就本身的經驗而言對於績效管理的看法與認知以及企業在學習與成長構面執行力之實務觀點與運作方式。所得之研究發現如下： （一）績效管理系統，就是策略回饋及學習的平台及程序。（二）績效管理系統就是企業整體績效溝通參考及輔助工具，並成為無形資產整合及連結的工具。形成策略地圖之連結與整合-績效管理模式的策略工具。

This thesis is to report the case study of linking intangible assets and strategy between the year of 2003 to 2006 in A Company. Human capital, Information capital and Organizational capital are the three key driving on Learning and Growth Perspective of the Balanced Scorecard (BSC). A company emphasize the coordination in succession and implement respectively programs to be a high-performance and most competitive enterprise.

Performance management is an important module of Human Information Systems and become one of the key schemes of human resources strategy. For A company, performance management system is the important approach of appraisal and feedback. The system help apparently organization communication, information exchange and the collection for manpower training and development of intangible assets.

This research adopts the case study of qualitative research to observe: (1)the process of the enterprise performance improvement in the perspective of the BSC.(2)the implementation of information system among the Learning and Growth perspective and the issue from performance management of the company grown strategy of the semiconductor industry. By taking the grounded theory to analyze A company practice, the research provide the other approach of Performance management system to be (1)the role as tunnel, platform to combine the intangible assets (2)the alignment and integration of intangible assets to translate the Strategy into Operational Terms.