航空快遞業營運績效指標之研究--以F公司為例

Abstract

傳統經營績效衡量方式已無法滿足現今企業需求，企業組織必須將經營績效與策略結合起來，以準確的反應企業現狀、提供策略執行的準則、及衡量策略的有效性。 公司企業之績效管理衡量屬多面向，包括效率、效能、經濟以及公平（4Es）等指標。績效管理之重點有二，績效指標與績效評量方法或技巧。 平衡計分卡，係提供一全面性衡量績效之架構，除了財務面，另還包括顧客面、內部流程以及學習與發展等面向。將組織目標具體轉化為行動，以創造組織競爭優勢；其以四個面向之連結，將組織之願景與策略轉換成目標與績效量度，協助組織「聚焦」（Focus），並整合（Align）有限資源，有效協助組織目標之達成。

Traditional operational performance measurement could not meet the need of enterprise currently，as the organizations themselves have to incorporate operational performance with business strategies to response the updated development of work at real time in accuracy，which would provide right and effective information to decision-makers for further actions

Performance measurement represents multiple dimensions of enterprise， which includes effecicency， effectiveness， economic and equality. There are two key focuses of performance management: performance indicators and method of measurement.

BSC covers overall performance in finance aspect， customer aspect，internal business process aspect， and learning and growth aspect respectively. By leveraging BSC tool，management could transform corporate vision and strategy into action plan and performance indicators with solid measurement. It would facilitate organizations to achieve corporate goals effectively with both concentrating core business and aligning limited resources.