實作企業績效管理系統─以某半導體廠為例

Abstract

面對全球化趨勢的到來，一個企業能仰賴的公司內部資訊已經不是財務報表能滿足的了。企業績效管理BPM(Business Performance Management)在現在的企業體中已經慢慢地取代以財務報表為主的舊方式。在各種績效管理的方式中，平衡計分卡BSC(Balanced Scorecard)是一個被廣為使用且行之有年的方法，在多年的演進之後之後，平衡計分卡和『策略』的連結乃是另一個重要的概念，它代表著整個公司的運作，可以透過良好的績效管理系統來達到把無形的策略目標轉化為每位員工能具體實踐的機制，讓全公司由上而下能共同為同樣的目標而努力。 本研究的目的，是依據平衡計分卡為核心，利用微軟的平衡計分卡軟體為基礎，搭配SQLSERVER資料庫及OLAP線上分析功能，以臺灣某半導體公司為研究對象，來實作一個績效管理系統雛形。藉以了解績效管理的架構並呈現具體的實驗結果。

Because of globalization, Business Performance Management (BPM) has gradually replaced outmoded financial statements which can no longer sufficiently serve the function of demonstrating the financial structure of a company. Among various BPM approaches, Balanced Scorecard (BSC) has already been regarded as an effective methodology by lots of corporations. After years of reforms and the linkage between BSC and “Strategy”, BPM can be used to support companies transferring intangible strategies into tangible working-objectives. In addition, it can help employers and employees developing their capabilities of achieving shared aims as well. The purpose of this research is to build a prototype of a BPM information system, using the solution of microsoft BSC with SQL Server database / OLAP, and a case study of a Taiwan semiconductor-manufacturing company. The outcome of the application is expected to further increase our understanding of BPM.