1. NCCU Academic Hub
  2. Publications
  3. College of Commerce
  4. Theses
  5. Item

Publications-Theses

Article View/Open

Publication Export

Google ScholarTM

NCCU Library

Citation Infomation

Related Publications in TAIR

題名 永續經營的整合性解決方案－以 C 循環經濟公司為例
The Total Solution of Sustainable Operation－A Case Study of C Circular Economic Company
作者 陳揚介
Rickie, Chen
貢獻者 吳安妮
Wu, Anne
陳揚介
Rickie, Chen
關鍵詞 永續經營
SO 計分卡
永續平衡計分卡
作業價值管理
Sustainable operation
SO scorecard
Sustainable balanced scroecard
Activity value management
日期 2023
上傳時間 2-Aug-2023 13:27:08 (UTC+8)
摘要 　　本論文以個案研究法探討「新創」公司如何結合「永續」與「策略」，清楚定義環境、社會與公司治理 (Environmental, Social and Governance, ESG) 精神下世界的趨勢並且提供公司整合性解決方案之完整架構。以 SO (Strengths and Opportunities, SO) 計分卡、平衡計分卡以及作業價值管理等管理工具及相關理論基礎記錄個案公司如何透過其獨特專利之向上循環技術在永續經營上成功。
　　本研究透過 SO 計分卡、平衡計分卡及作業價值管理記錄個案公司永續營運的過程。首先確定個案公司之使命、願景及價值觀，整理其內部優勢、外部機會及四大重要條件，透過 SO 計分卡形成永續策略。形成永續策略後，透過平衡計分卡之策略地圖垂直連結個案公司四大構面的「研發、設計與行銷」三條主線及「形成產品與出售產品」兩大核心，並水平連結所有策略議題、策略目標、策略性衡量指標及其目標值。最後以作業價值管理精準、即時地衡量個案公司策略執行之狀況。
　　This thesis discusses how the highlighted case company combines “sustainability” and “strategy” through the case study method. It clearly defines the trend of ESG (Environmental, Social and Governance, ESG) and the company’s possible total solution’s structure; utilizes relevant management tools and theoretical foundation such as SO (Strengths and Opportunities, SO) scorecard, balanced scorecard, and activity value management to record how the case company uses its unique upcycled technology to achieve successful sustainable operation.
　　This research documents the case company’s formation, implementation, and measurement of sustainable operation through SO scorecard, balanced scorecard, and activity value management. First, it determines the mission, vision, and values of the case company and assesses its internal strengths, external opportunities, and four important conditions for generating sustainable strategy using SO scorecard. Next, it uses balanced scorecard to vertically connect the company’s four dimensions’ three main lines (research, design, and marketing) and two cores (production and sales); to horizontally connect all strategy issues, strategy targets, strategy measurement indicators, and target values for strategy measurement indicators. Finally, it measures case company’s strategy implementation status accurately and timely by activity value management.
參考文獻 一、中文部分
1. 田瀨和夫，2022，2030 永續企業革命：全方位 ESG 永續實踐攻略，鄭舜瓏譯，台北：城邦文化。
2. 呂祐萱，2022，政策失靈？我國限塑政策哪裡出了問題？眼底城事。
3. 吳安妮，2003，平衡計分卡之精隨、範疇及整合 <上>，會計研究月刊，第211期（6月）: 46。
4. 吳安妮，2017，談以 SO 計分卡形成「創新策略」，哈佛商業評論全球繁體中文版。
5. 吳安妮，2018，策略形成及執行：以 BSC 為核心，為企業創造「利」與「力」，台北：城邦文化。
6. 吳安妮，2019，企業策略的終極答案，台北：臉譜出版社股份有限公司。
7. 陳佳安，2015，台灣製鞋業面臨的挑戰，金屬中心。
8. 喬治．塞拉分，2022，目的與獲利 ESG 大師塞拉分的企業永續發展策略，廖月娟譯，台北：遠見天下文化。
9. 經濟部統計處，2023，工業產銷存動態調查產品統計，鞋類製造業，https://dmz26.moea.gov.tw/GMWeb/investigate/InvestigateDA.aspx。
二、英文部分
1. Abram, N. J., B. J. Henley, A. S. Gupta, T. J. R. Lippmann, H. Clarke, A. J. Dowdy, J. J. Sharples, R. H. Nolan, T. Zhang, M. J. Wooster, J. B. Wurtzel, K. J. Meissner, A. J. Pitman, A. M. Ukkola, B. P. Murphy, N. J. Tapper and M. M. Boer. 2021. Connections of Climate Change and Variability to Large and Extreme Forest Fires in Southeast Australia. Communications Earth & Environment, 2(8).
2. Cooper, R. and R. S. Kaplan. 1991. Profit priorities from activity-based costing. Harvard Business Review, 69(3): 130-135.
3. Eisenhardt, K. M. 1989. Building Theories from Case Study Research. Academy of Management Review, 14(4): 532-550.
4. Flyvbjerg, B. 2011. Case Study. The Sage Handbook of Qualitative Research, 4: 301-306.
5. Galpin, T., J. L. Whitttington and G. Bell. 2015. Is Your Sustainability Strategy Sustainable? Creating a Culture of Sustainability. Corporate Governance, 15(1): 1-17.
6. Gunnar, F., T. Busch and A. Bassen. 2015. ESG and Financial Performance: Aggregated Evidence from More than 2000 Empirical Studies. Journal of Sustainable Finance & Investment, 5(4): 210-233.
7. Kaplan, R. S. and S. R. Anderson. 2004. Time-Driven Activity-Based Costing. Harvard Business Review, 82(11): 131-138.
8. Kaplan, R. S. and D. P. Norton. 1992. The Balanced Scorecard - Measures That Drive Performance. Harvard Business Review: 71-79.
9. Kaplan, R. S. 2009. Conceptual Foundations of the Balanced Scorecard. Handbooks of Management Accounting Research, 3: 1253-1269.
10. Kaplan, R. S. and D. McMillan. 2021. Reimagining the Balanced Scorecard for the ESG Era. Harvard Business Review.
11. Kates, R. W., T. M. Parris and A. A. Leiserowitz. 2012. What is Sustainable Development? Goals, Indicators, Values and Practice. Environmental Science and Policy for Sustainable Development, 47(3): 8-21.
12. Katsuyama, Y., M. Inastu and T. Shirakawa. 2019. Response of Snowpack to +2°C Global Warming in Hokkaido, Japan. Journal of Glaciology, 66(255): 83-96.
13. Krueger, P. 2015. Corporate Goodness and Shareholder Wealth. Journal of Financial Economics, 115(2): 304-329.
14. Mirvis, P., B. Googins and S. Kinnicutt. 2010. Vision, Mission, Values: Guideposts to Sustainability. Organizational Dynamics, 39 (October): 316-324.
15. Niven, P. R. 2002. Balanced Scorecard Step-by-Step: Maximizing Performance and Maintaining Results. New York, NY: John Wiley & Sons: 9.
16. Oliver, S. 1923. The Philosophy of Management. New York, Sir I. Pitman.
17. Parris, T. M. and R. W. Kates. 2003. Characterizing and Measuring Sustainable Development. Annual Review of Environment and Resources, 28: 559-586.
18. Porter, M. E. 1996. What is Strategic? Harvard Business Review, 74(6): 61-78.
19. Sterling, R. R. 1968. The Going Concern: An Examination. The Accounting Review, 43(3) (July): 481-502.
20. Tellis, W. 1997. Introduction to Case Study. The Qualitative Report, 3(2) (July).
21. Yin, R. K. 2009. Case Study Research: Design and Methods. Sage.
22. Yoon, B., J. H. Lee and J. H. Cho. 2021. The Effect of ESG Performance on Tax Avoidance—Evidence from Korea. Sustainability, 13(12).
23. Yüksel, İ. 2012. Developing a Multi-Criteria Decision Making Model for PESTEL Analysis. International Journal of Business and Management, 7(24) (October): 52-66.
描述 碩士
國立政治大學
會計學系
110353041
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0110353041
資料類型 thesis
dc.contributor.advisor 吳安妮zh_TW
dc.contributor.advisor Wu, Anneen_US
dc.contributor.author (Authors) 陳揚介zh_TW
dc.contributor.author (Authors) Rickie, Chenen_US
dc.creator (作者) 陳揚介zh_TW
dc.creator (作者) Rickie, Chenen_US
dc.date (日期) 2023en_US
dc.date.accessioned 2-Aug-2023 13:27:08 (UTC+8)-
dc.date.available 2-Aug-2023 13:27:08 (UTC+8)-
dc.date.issued (上傳時間) 2-Aug-2023 13:27:08 (UTC+8)-
dc.identifier (Other Identifiers) G0110353041en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/146405-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 110353041zh_TW
dc.description.abstract (摘要) 　　本論文以個案研究法探討「新創」公司如何結合「永續」與「策略」，清楚定義環境、社會與公司治理 (Environmental, Social and Governance, ESG) 精神下世界的趨勢並且提供公司整合性解決方案之完整架構。以 SO (Strengths and Opportunities, SO) 計分卡、平衡計分卡以及作業價值管理等管理工具及相關理論基礎記錄個案公司如何透過其獨特專利之向上循環技術在永續經營上成功。
　　本研究透過 SO 計分卡、平衡計分卡及作業價值管理記錄個案公司永續營運的過程。首先確定個案公司之使命、願景及價值觀，整理其內部優勢、外部機會及四大重要條件，透過 SO 計分卡形成永續策略。形成永續策略後，透過平衡計分卡之策略地圖垂直連結個案公司四大構面的「研發、設計與行銷」三條主線及「形成產品與出售產品」兩大核心，並水平連結所有策略議題、策略目標、策略性衡量指標及其目標值。最後以作業價值管理精準、即時地衡量個案公司策略執行之狀況。		zh_TW
dc.description.abstract (摘要) 　　This thesis discusses how the highlighted case company combines “sustainability” and “strategy” through the case study method. It clearly defines the trend of ESG (Environmental, Social and Governance, ESG) and the company’s possible total solution’s structure; utilizes relevant management tools and theoretical foundation such as SO (Strengths and Opportunities, SO) scorecard, balanced scorecard, and activity value management to record how the case company uses its unique upcycled technology to achieve successful sustainable operation.
　　This research documents the case company’s formation, implementation, and measurement of sustainable operation through SO scorecard, balanced scorecard, and activity value management. First, it determines the mission, vision, and values of the case company and assesses its internal strengths, external opportunities, and four important conditions for generating sustainable strategy using SO scorecard. Next, it uses balanced scorecard to vertically connect the company’s four dimensions’ three main lines (research, design, and marketing) and two cores (production and sales); to horizontally connect all strategy issues, strategy targets, strategy measurement indicators, and target values for strategy measurement indicators. Finally, it measures case company’s strategy implementation status accurately and timely by activity value management.		en_US
dc.description.tableofcontents 壹、 緒論　1
一、 研究動機及目的　1
二、 研究問題　3
三、 研究架構　5
貳、 文獻探討　8
一、 永續經營之使命、願景及價值觀　8
二、 SO 計分卡－永續經營之創新策略的形成　12
三、 平衡計分卡－永續經營之創新策略的執行力　15
四、 作業價值管理－永續經營之作業價值創造　19
五、 本研究之延伸　24
參、 研究方法　26
一、 個案研究法　26
二、 研究流程　28
肆、 個案背景介紹　30
一、 產業介紹　30
二、 個案公司介紹　31
三、 競爭對手公司介紹　35
伍、 永續經營的整合性解決方案　37
一、 使命、願景及價值觀　38
二、 C 公司之內部優勢　40
三、 C 公司之外部機會　42
四、 四大重要條件　44
五、 SO計分卡產生永續策略　46
六、 策略地圖　48
七、 平衡計分卡　58
八、 作業價值管理　67
陸、 結論　85
一、 研究結論　85
二、 研究限制　87
三、 未來研究建議　88
柒、 參考文獻　89
一、 中文部分　89
二、 英文部分　89		zh_TW
dc.format.extent 2491819 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0110353041en_US
dc.subject (關鍵詞) 永續經營zh_TW
dc.subject (關鍵詞) SO 計分卡zh_TW
dc.subject (關鍵詞) 永續平衡計分卡zh_TW
dc.subject (關鍵詞) 作業價值管理zh_TW
dc.subject (關鍵詞) Sustainable operationen_US
dc.subject (關鍵詞) SO scorecarden_US
dc.subject (關鍵詞) Sustainable balanced scroecarden_US
dc.subject (關鍵詞) Activity value managementen_US
dc.title (題名) 永續經營的整合性解決方案－以 C 循環經濟公司為例zh_TW
dc.title (題名) The Total Solution of Sustainable Operation－A Case Study of C Circular Economic Companyen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 一、中文部分
1. 田瀨和夫，2022，2030 永續企業革命：全方位 ESG 永續實踐攻略，鄭舜瓏譯，台北：城邦文化。
2. 呂祐萱，2022，政策失靈？我國限塑政策哪裡出了問題？眼底城事。
3. 吳安妮，2003，平衡計分卡之精隨、範疇及整合 <上>，會計研究月刊，第211期（6月）: 46。
4. 吳安妮，2017，談以 SO 計分卡形成「創新策略」，哈佛商業評論全球繁體中文版。
5. 吳安妮，2018，策略形成及執行：以 BSC 為核心，為企業創造「利」與「力」，台北：城邦文化。
6. 吳安妮，2019，企業策略的終極答案，台北：臉譜出版社股份有限公司。
7. 陳佳安，2015，台灣製鞋業面臨的挑戰，金屬中心。
8. 喬治．塞拉分，2022，目的與獲利 ESG 大師塞拉分的企業永續發展策略，廖月娟譯，台北：遠見天下文化。
9. 經濟部統計處，2023，工業產銷存動態調查產品統計，鞋類製造業，https://dmz26.moea.gov.tw/GMWeb/investigate/InvestigateDA.aspx。
二、英文部分
1. Abram, N. J., B. J. Henley, A. S. Gupta, T. J. R. Lippmann, H. Clarke, A. J. Dowdy, J. J. Sharples, R. H. Nolan, T. Zhang, M. J. Wooster, J. B. Wurtzel, K. J. Meissner, A. J. Pitman, A. M. Ukkola, B. P. Murphy, N. J. Tapper and M. M. Boer. 2021. Connections of Climate Change and Variability to Large and Extreme Forest Fires in Southeast Australia. Communications Earth & Environment, 2(8).
2. Cooper, R. and R. S. Kaplan. 1991. Profit priorities from activity-based costing. Harvard Business Review, 69(3): 130-135.
3. Eisenhardt, K. M. 1989. Building Theories from Case Study Research. Academy of Management Review, 14(4): 532-550.
4. Flyvbjerg, B. 2011. Case Study. The Sage Handbook of Qualitative Research, 4: 301-306.
5. Galpin, T., J. L. Whitttington and G. Bell. 2015. Is Your Sustainability Strategy Sustainable? Creating a Culture of Sustainability. Corporate Governance, 15(1): 1-17.
6. Gunnar, F., T. Busch and A. Bassen. 2015. ESG and Financial Performance: Aggregated Evidence from More than 2000 Empirical Studies. Journal of Sustainable Finance & Investment, 5(4): 210-233.
7. Kaplan, R. S. and S. R. Anderson. 2004. Time-Driven Activity-Based Costing. Harvard Business Review, 82(11): 131-138.
8. Kaplan, R. S. and D. P. Norton. 1992. The Balanced Scorecard - Measures That Drive Performance. Harvard Business Review: 71-79.
9. Kaplan, R. S. 2009. Conceptual Foundations of the Balanced Scorecard. Handbooks of Management Accounting Research, 3: 1253-1269.
10. Kaplan, R. S. and D. McMillan. 2021. Reimagining the Balanced Scorecard for the ESG Era. Harvard Business Review.
11. Kates, R. W., T. M. Parris and A. A. Leiserowitz. 2012. What is Sustainable Development? Goals, Indicators, Values and Practice. Environmental Science and Policy for Sustainable Development, 47(3): 8-21.
12. Katsuyama, Y., M. Inastu and T. Shirakawa. 2019. Response of Snowpack to +2°C Global Warming in Hokkaido, Japan. Journal of Glaciology, 66(255): 83-96.
13. Krueger, P. 2015. Corporate Goodness and Shareholder Wealth. Journal of Financial Economics, 115(2): 304-329.
14. Mirvis, P., B. Googins and S. Kinnicutt. 2010. Vision, Mission, Values: Guideposts to Sustainability. Organizational Dynamics, 39 (October): 316-324.
15. Niven, P. R. 2002. Balanced Scorecard Step-by-Step: Maximizing Performance and Maintaining Results. New York, NY: John Wiley & Sons: 9.
16. Oliver, S. 1923. The Philosophy of Management. New York, Sir I. Pitman.
17. Parris, T. M. and R. W. Kates. 2003. Characterizing and Measuring Sustainable Development. Annual Review of Environment and Resources, 28: 559-586.
18. Porter, M. E. 1996. What is Strategic? Harvard Business Review, 74(6): 61-78.
19. Sterling, R. R. 1968. The Going Concern: An Examination. The Accounting Review, 43(3) (July): 481-502.
20. Tellis, W. 1997. Introduction to Case Study. The Qualitative Report, 3(2) (July).
21. Yin, R. K. 2009. Case Study Research: Design and Methods. Sage.
22. Yoon, B., J. H. Lee and J. H. Cho. 2021. The Effect of ESG Performance on Tax Avoidance—Evidence from Korea. Sustainability, 13(12).
23. Yüksel, İ. 2012. Developing a Multi-Criteria Decision Making Model for PESTEL Analysis. International Journal of Business and Management, 7(24) (October): 52-66.		zh_TW