企業策略校準與績效管理之研究－以某記憶體公司為例

Abstract

現今資訊化的快速發展與科技的進步，多數企業開始打造適合現況流程的資訊系統，以輔助企業的業務流程，藉此加強企業本身的核心競爭力。而在當前網路經濟中，人們把多數的精力放在策略制定方面，而忽略了實施策略的部份。\r\n本研究以管理控制的概念試圖補足企業績效衡量的盲點，提升實施策略執行的效益，以記憶體模組產業為研究對象，透過內部與外部的資料收集分析該產業架構以了解企業內外之環境。藉由深度訪談的方式，先釐清個案公司整體策略與競爭策略之架構，並以IDEF0 (Integration Definition for Function Modeling)建模方法為企業建立流程模型，藉此深入探討企業績效衡量的方法。\r\n最後，透過雙構面的作業基礎成本制(two-dimensional activity-based cost)與平衡計分卡(Balanced Scorecard)的四構面將企業各構面的目標進行連結，進而建議個案公司建立以流程為導向並能反映策略的管理控制系統。\r\n研究結果發現企業績效衡量上無法以組織整體面向統一進行考核，各部門只能仰賴部門主管的經驗以建立對應的衡量指標，經由研究將策略、流程與指標透過平衡計分卡、流程管理與作業基礎成本制的結合，讓公司以流程為基礎所建立的績效指標，能夠反映出公司的事實面、策略面與平衡面。

Because of the improvement of information and technology, most of the enterprises are going to build the information system which is fitted for their current business process to strengthen their core competition. Currently, in the internet economy, manager who spend their major time on formulating the strategy, but invest less time on how to implement the strategy.\r\nThis study attempted to compensate the blind side of the enterprise performance measurement by the conception of management control to promote the benefit of strategy implementation. This study is mainly probed a company in DRAM module industry. According to the information from inside and outside, it analyze the structure in this industry. Then, figuring out the structure of strategy by deep interview, and using IDEF0 to build the process model for case company to probe how they measure the performance.\r\nFinally, it used the two-dimensional activity-based cost and four perspectives of balanced scorecard to link the goal, then suggesting the case company to build a management control system based on process that could reflect their strategy.\r\nThe results show that the case company couldn’t measure their division by the viewpoint of entirely organization. Each division only could rely on their manager’s experience to construct the measuring indicator. Via this study, it integrated strategy, process and measuring indicator by balanced scorecard, process management and activity-based cost. Giving a suggestion for the case company which could build the measuring indicator, and that could reflect the fact, strategic and balanced view for the company.