以平衡計分卡建構企業績效管理系統之研究

Abstract

本研究乃是以平衡計分卡的管理方法建構企業績效管理資訊系統。透過研究內容，除了可以了解何謂企業績效管理以及平衡計分外，也透過個案分析進行平衡計分卡導入實務及了解資訊技術在企業進行績效管理時所扮演的角色。 本研究之關鍵結論如下：一、企業績效管理並非單指績效的管理，更是企業策略的管理。二、企業績效管理系統將成為未來企業內部資訊基礎建設不可或缺的重要系統。三、企業進行績效管理，除了提升營運效率外，更可以讓員工了解公司的願景與策略，確認全體一致性的目標。四、平衡計分卡之所以能廣為現今企業所推崇與採用，其關鍵在於同時強調財務與非財務因素重要性的基本精神。五、企業高階經理人的支持與各個功能單位全力配合是企業績效管理系統建構專案不可缺少的要素。六、唯有適當的績效管理工具搭配符合效益之資訊技術，才能符合現今企業進行績效管理所需。七、企業規模並非決定企業能否進行績效管理的關鍵因素。

This study investigates the construction of EPM (enterprise performance management) information system based on BSC (balanced scorecard). Through the practice of constructing EPM based on BSC, this study illustrates how to implement BSC and how to conduct performance management by information techniques. The key conclusions of this study are as following: First, the EPM is not only for managing the performance. It is also for managing strategies in the enterprise. Second, the EPM system will become the essential system of the information infrastructure of enterprises. Third, when enterprise executes performance management, it can make the operation much more efficient. The employees will also realize the visions and strategies in the enterprise. And they will have the same goals as enterprise. Fourth, there are more and more enterprises using balanced scorecard now. The key point is that it emphasizes the importance of both financial and non-financial factors. Fifth, to implement the EPM system, it will need the full support from high level managers and all functional units in the enterprise. Sixth, to meet the needs of executing the performance management, we will need not only the appropriate performance management tools but also the information techniques. Seventh, the scale of enterprise is not the key factor to decide whether it can execute the performance management well or not.