平衡計分卡運用於印刷業之研究：以國營A印刷公司為例

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Title:	平衡計分卡運用於印刷業之研究：以國營A印刷公司為例 An Assessment of Balanced Scorecard Implementation in Printing Industry: Case in a Company
Authors:	張力侯啟娉林翠蓉孫心儀
Contributors:	財金系
Keywords:	平衡計分卡印刷業政府機關 Balanced scorecard Printing industry
Date:	2011-12
Issue Date:	2017-08-28 10:49:15 (UTC+8)
Abstract:	臺灣印刷業屬於傳統內銷型產業，面臨e化時代來臨，消費需求減少，市場競爭日趨激烈。受到政府財政短縮、亟需提升施政績效的環境下，政府機關利潤中心也必須全面革新管理，以提升經營績效。由於個案公司對傳統的財務衡量指標過度倚賴，缺乏提供策略執行所需之及時性與攸關性資訊，影響組織競爭力與獲利能力的提升，因此建立一個策略性的經營績效指標，實乃刻不容緩之要務。本研究結果指出，在平衡計分卡四大構面中，個案公司認為「內部流程構面」最重要，其次為「顧客構面」，但個案公司現行績效管理制度中，其衡量指標多注重短期落後指標，且甚為缺乏顧客及學習成長構面等長期性領先指標，而受到重視短期績效以及員工心態積極性不足的影響，某些量化的衡量指標易流於形式。本文研究結果可提供個案公司管理當局關鍵績效評估指標，亦可作為政府相關單位及其他印刷公司未來在制訂及實施績效管理制度之參考。 Being threatened by electronic publishing, printing industry in Taiwan is now facing a hazard situation of oversupply. Consequently, the necessity of enhancing corporate management effectiveness has become crucial in order to overcome the challenge from high-tech innovation. The case A company, government own, is heavily relying on financial results shown on the statements which are not timely for better decision making. Nevertheless, it is difficult to find out the facts behind to raise competency and enhance profitability. Therefore, having an integrated performance appraisal system to satisfy all goals has become very crucial. The findings show that (1) internal process is the most important, and (2) customer expectation is the second. This is because current performance goals from case company focus on short-term not long-term.
Relation:	臺灣企業績效學刊 5:1 2011.12[民100.12] 頁125-152
Appears in Collections:	[Department of Banking & Finance ] periodical articles

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