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題名 新創公司經營之挑戰：SO計分卡與BSC之應用
Challenges in Managing a Startup Company: The Application of the SO Scorecard and the Balanced Scorecard作者 吳絡嘉
WU, LUO-JIA貢獻者 黃政仁
Huang, Cheng-Jen
吳絡嘉
WU, LUO-JIA關鍵詞 新創公司
經營挑戰
策略形成
策略執行
Startup company
Management Challenges
Strategy Formulation
Strategy Implementation日期 2024 上傳時間 4-Sep-2024 14:47:24 (UTC+8) 摘要 新創公司於創業之初，無可避免地將面臨資源有限、知名度不足等諸多挑戰，這些艱鉅難題勢必影響其未來永續發展。為協助新創公司跨越經營的挑戰，本研究以提供人工智慧解決方案之新創公司為研究對象。透過深入訪談，瞭解個案公司在經營中面臨的主要挑戰。隨後，本研究運用使命、願景及價值觀，為個案公司釐清發展方向，並借助SO計分卡，檢視內部優勢與外部契機，以及採取借力使力的思維，找尋合作夥伴，整合外部資源，彌補自身資源缺口，為個案公司量身打造一套卓越成長的策略藍圖。此外，本研究亦運用平衡計分卡，為個案公司制定兼顧技術發展與重視顧客需求的策略地圖，有助於公司在追求技術創新與滿足顧客需求間取得平衡。最後，本研究將深入探討個案公司如何落實SO計分卡與平衡計分卡，以克服經營上的各種挑戰，邁向永續經營的道路，開拓新創事業的無限前景。
Startups inevitably face numerous challenges such as limited resources and lack of recognition in their early stages, which can significantly impact their sustainable development. To assist startups in overcoming these management challenges, this study focuses on startups that provide artificial intelligence solutions. Through in-depth interviews, we aim to understand the main challenges faced by the case company in its management. Subsequently, this study establishes the company's mission, vision, and values to clarify its developmental direction. By utilizing the SO scorecard, we examine internal strengths and external opportunities, adopting a leveraging mindset to identify partners and integrate external resources to fill resource gaps, thereby creating a tailored strategic blueprint for the case company's outstanding growth. Additionally, this study employs the balanced scorecard to formulate a strategy map that balances technological development with customer needs, helping the company strike a balance between pursuing technological innovation and meeting customer demands. Finally, this study delves into how the case company implements the SO scorecard and balanced scorecard to overcome various management challenges, paving the way for sustainable growth and exploring the unlimited potential of the startup.參考文獻 一、中文部分 台灣證券交易所，2024，人工智慧產業鏈簡介， https://ic.tpex.org.tw/introduce.php?ic=5300&stk_code=1504，擷取日期：2024年5月31日。 吳安妮，2003，以策略為焦點 促效益之提昇 平衡計分卡之精髓、範疇及整合 (上)，會計研究月刊，第211期：45-54。 吳安妮，2017，談以SO計分卡形成「創新策略」，哈佛商業評論數位版， https://www.hbrtaiwan.com/article/16960/use-scorecard-to-make-a-new innovative-strategy，擷取日期：2024年05月30日。 吳安妮，2018，策略形成及執行：以BSC為核心，為公司創造「利」與「力」，臺北：臉譜出版。 吳安妮，2023，用AVM做對管理，臺北：遠見天下文化出版股份有限公司。 林麗冠（譯），2024，生成式AI時代，差異化的關鍵不是拚技術，而是拚策略！，哈佛商業評論數位版，https://www.hbrtaiwan.com/article/22941/strategy-not-technology-is-the-key-to-winning-with-genai，擷取日期：2024年06年04日。 國際數據資訊公司，2023，國際數據資訊公司預測全球人工智慧軟體收入於2027年將達到3070億美元， https://www.idc.com/getdoc.jsp?containerId=prUS51345023，擷取日期：2024年06月01日。 萬文隆，2004，深度訪談在質性研究中的應用，生活科技教育，第 37 卷第 4 期： 17-23。 資誠、台灣經濟研究院、電子時報，2023，2023台灣新創圈大調查：加溫企業合作催熟新創發展，https://www.pwc.tw/zh/publications/topic-report/assets/2023-start-up-ecosystem-survey.pdf，擷取日期：2024年06月04日。 資誠、財團法人資訊工業策進會、中華民國資訊軟體協會，2021，2021台灣中小企業轉型現況及需求調查，https://www.pwc.tw/zh/publications/topic-report/assets/sme-digitalisation-survey.pdf，擷取日期：2024年06月02日。 數位發展部數位產業署，2022，人工智慧應用服務產業2023-2025專業人才需求推估調查， https://theme.ndc.gov.tw/manpower/cp.aspx?n=F91F6416AD6AA1C8&s=F5E9DB5F8DA26F45，擷取日期：2024年05月31日。 二、英文部分 Aldrich, H. 1999. Organizations evolving: Sage. Asif, S., and A. Sargeant. 2000. Modelling internal communications in the financial services sector. European Journal of Marketing 34 (3/4):299-318. Berry, M. 1998. Strategic planning in small high tech companies. Long Range Planning 31 (3):455-466. Birkigt, K., M. M. Stadler, and H. J. Funck. 1998. Corporate identity: grundlagen, funktionen, fallbeispiele: MI Wirtschaftsbuch. Boeker, W., and R. Wiltbank. 2005. New venture evolution and managerial capabilities. Organization Science 16 (2):123-133. Brown, T. S., and L. Norberg. 2001. Building Executive alignment, buy-in, and focus with the Balanced Scorecard SWOT. Boston, MA: Harvard Business Publishing. Chi, D.-J., and H.-F. Hung. 2011. Is the balanced scorecard really helpful for improving performance? Evidence from software companies in China and Taiwan. African Journal of Business Management 5 (1):224. DiMaggio, P. J., and W. W. Powell. 1983. The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review 48 (2):147-160. Evans, D. S., and B. Jovanovic. 1989. An estimated model of entrepreneurial choice under liquidity constraints. Journal of Political Economy 97 (4):808-827. Fagiolo, G., and A. Luzzi. 2006. Do liquidity constraints matter in explaining firm size and growth? Some evidence from the Italian manufacturing industry. Industrial and Corporate Change 15 (1):1-39. Flamholtz, E., and Y. Randle. 1990. Growing pains: How to make the transition from an entrepreneurship to a professionally managed firm. (No Title). Fombrun, C. J., and S. Wally. 1989. Structuring small firms for rapid growth. Journal of Business Venturing 4 (2):107-122. Foss, N. J. 1997. Resources and Strategy: A Brief Overview of Themes. Resources, firms, and strategies: A reader in the resource-based perspective 3. Giardino, C., S. S. Bajwa, X. Wang, and P. Abrahamsson. 2015. Key challenges in early-stage software startups. Proceedings of the International Conference on Agile Software Development. Helsinki, Finland:52-63. Glaister, K. W., and J. R. Falshaw. 1999. Strategic planning: still going strong? Long Range Planning 32 (1):107-116. Gumbus, A., and R. N. Lussier. 2006. Entrepreneurs use a balanced scorecard to translate strategy into performance measures. Journal of Small Business Management 44 (3):407-425. Hatch, M. J., and M. Schultz. 2001. Are the strategic stars aligned for your corporate brand. Harvard Business Review 79 (2):128-134. Holtz-Eakin, D., D. Joulfaian, and H. S. Rosen. 1994. Sticking it out: Entrepreneurial survival and liquidity constraints. Journal of Political Economy 102 (1):53-75. Ind, N. 1990. The Corporate Image: Strategies for Effective Identity Programmes: Kogan Page. Jensen, M. 2003. The role of network resources in market entry: Commercial banks' entry into investment banking, 1991–1997. Administrative Science Quarterly 48 (3):466-497. Kakati, M. 2003. Success criteria in high-tech new ventures. Technovation 23 (5):447-457. Kaplan, R. S. 1992. The balanced scorecard measures that drive performance: Harvard business review. Kaplan, R. S., and D. P. Norton. 2001. Leading change with the balanced scorecard. Financial Executive 17 (6):64-64. Khaire, M. 2010. Young and no money? Never mind: The material impact of social resources on new venture growth. Organization Science 21 (1):168-185. Lingenfelder, M., and L. Spitzer. 1987. Determinanten der Realisierung und Wirkungen einer corporate identity. Arbeitspapier/Institut für Marketing, Universität Mannheim 62. Maier, H. D. 2000. Corporate Identity und Marketing-Identita¨t. In Corporate Identity: Grundlagen, Funktionen und Fallbeispiele, edited by K. Birkigt, Stadler, M. M., Funck, H.-J. Landsberg/Lech: Verlag Moderne Industrie: 161-178. Meyer, J. W., and B. Rowan. 1977. Institutionalized organizations: Formal structure as myth and ceremony. American Journal of Sociology 83 (2):340-363. Monck, C. S. 1990. Science parks and the growth of high technology firms. (No Title). Moore, G. A. 1991. Crossing the Chasm: Marketing and Selling Technology Products to Mainstream Customers: HarperBusiness. Picken, J. C. 2017. From startup to scalable enterprise: Laying the foundation. Business Horizons 60 (5):587-595. Rode, V. 2004. Corporate Branding von Gründungsunternehmen. Der erfolgreiche Aufbau der Unternehmensmarke, Wiesbaden. Rode, V., and C. Vallaster. 2005. Corporate branding for start-ups: the crucial role of entrepreneurs. Corporate Reputation Review 8:121-135. Schein, E. H. 1983. The role of the founder in creating organizational culture. Organizational Dynamics 12 (1):13-28. Simons, R. 1999. How risky is your company? Harvard Business Review 77:85-95. Singh, J. V., D. J. Tucker, and R. J. House. 1986. Organizational legitimacy and the liability of newness. Administrative Science Quarterly:171-193. Tawse, A., and P. Tabesh. 2023. Thirty years with the balanced scorecard: What we have learned. Business Horizons 66 (1):123-132. Terpstra, D. E., and P. D. Olson. 1993. Entrepreneurial start-up and growth: A classification of problems. Entrepreneurship Theory and Practice 17 (3):5-20. Timmons, J. A., S. Spinelli, and Y. Tan. 2004. New venture creation: Entrepreneurship for the 21st century. Vol. 6: McGraw-Hill/Irwin New York. Yin, R. K. 2009. Case study research: Design and methods. Vol. 5: Sage. 描述 碩士
國立政治大學
會計學系
111353037資料來源 http://thesis.lib.nccu.edu.tw/record/#G0111353037 資料類型 thesis dc.contributor.advisor 黃政仁 zh_TW dc.contributor.advisor Huang, Cheng-Jen en_US dc.contributor.author (Authors) 吳絡嘉 zh_TW dc.contributor.author (Authors) WU, LUO-JIA en_US dc.creator (作者) 吳絡嘉 zh_TW dc.creator (作者) WU, LUO-JIA en_US dc.date (日期) 2024 en_US dc.date.accessioned 4-Sep-2024 14:47:24 (UTC+8) - dc.date.available 4-Sep-2024 14:47:24 (UTC+8) - dc.date.issued (上傳時間) 4-Sep-2024 14:47:24 (UTC+8) - dc.identifier (Other Identifiers) G0111353037 en_US dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/153333 - 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) 111353037 zh_TW dc.description.abstract (摘要) 新創公司於創業之初，無可避免地將面臨資源有限、知名度不足等諸多挑戰，這些艱鉅難題勢必影響其未來永續發展。為協助新創公司跨越經營的挑戰，本研究以提供人工智慧解決方案之新創公司為研究對象。透過深入訪談，瞭解個案公司在經營中面臨的主要挑戰。隨後，本研究運用使命、願景及價值觀，為個案公司釐清發展方向，並借助SO計分卡，檢視內部優勢與外部契機，以及採取借力使力的思維，找尋合作夥伴，整合外部資源，彌補自身資源缺口，為個案公司量身打造一套卓越成長的策略藍圖。此外，本研究亦運用平衡計分卡，為個案公司制定兼顧技術發展與重視顧客需求的策略地圖，有助於公司在追求技術創新與滿足顧客需求間取得平衡。最後，本研究將深入探討個案公司如何落實SO計分卡與平衡計分卡，以克服經營上的各種挑戰，邁向永續經營的道路，開拓新創事業的無限前景。 zh_TW dc.description.abstract (摘要) Startups inevitably face numerous challenges such as limited resources and lack of recognition in their early stages, which can significantly impact their sustainable development. To assist startups in overcoming these management challenges, this study focuses on startups that provide artificial intelligence solutions. Through in-depth interviews, we aim to understand the main challenges faced by the case company in its management. Subsequently, this study establishes the company's mission, vision, and values to clarify its developmental direction. By utilizing the SO scorecard, we examine internal strengths and external opportunities, adopting a leveraging mindset to identify partners and integrate external resources to fill resource gaps, thereby creating a tailored strategic blueprint for the case company's outstanding growth. Additionally, this study employs the balanced scorecard to formulate a strategy map that balances technological development with customer needs, helping the company strike a balance between pursuing technological innovation and meeting customer demands. Finally, this study delves into how the case company implements the SO scorecard and balanced scorecard to overcome various management challenges, paving the way for sustainable growth and exploring the unlimited potential of the startup. en_US dc.description.tableofcontents 第壹章 緒論 1 第一節 研究動機與目的 1 第二節 研究問題 3 第三節 論文架構 4 第貳章 文獻探討 6 第一節 策略形成相關文獻 6 第二節 平衡計分卡相關文獻 10 第三節 新創公司相關文獻 16 第四節 研究之延伸 32 第參章 研究設計 34 第一節 研究方法 34 第二節 訪談設計 35 第三節 個案公司介紹 43 第肆章 研究結果 48 第一節 個案公司經營時面臨之挑戰 48 第二節 SO計分卡與平衡計分卡應用於新創公司 59 第三節 如何透過SO計分卡與平衡計分卡解決經營上之挑戰 88 第伍章 結論與建議 104 第一節 研究結論 104 第二節 研究貢獻與管理意涵 107 第三節 研究建議 108 第四節 研究限制 110 第五節 未來研究方向 110 參考文獻 112 zh_TW dc.format.extent 3215194 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0111353037 en_US dc.subject (關鍵詞) 新創公司 zh_TW dc.subject (關鍵詞) 經營挑戰 zh_TW dc.subject (關鍵詞) 策略形成 zh_TW dc.subject (關鍵詞) 策略執行 zh_TW dc.subject (關鍵詞) Startup company en_US dc.subject (關鍵詞) Management Challenges en_US dc.subject (關鍵詞) Strategy Formulation en_US dc.subject (關鍵詞) Strategy Implementation en_US dc.title (題名) 新創公司經營之挑戰：SO計分卡與BSC之應用 zh_TW dc.title (題名) Challenges in Managing a Startup Company: The Application of the SO Scorecard and the Balanced Scorecard en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 一、中文部分 台灣證券交易所，2024，人工智慧產業鏈簡介， https://ic.tpex.org.tw/introduce.php?ic=5300&stk_code=1504，擷取日期：2024年5月31日。 吳安妮，2003，以策略為焦點 促效益之提昇 平衡計分卡之精髓、範疇及整合 (上)，會計研究月刊，第211期：45-54。 吳安妮，2017，談以SO計分卡形成「創新策略」，哈佛商業評論數位版， https://www.hbrtaiwan.com/article/16960/use-scorecard-to-make-a-new innovative-strategy，擷取日期：2024年05月30日。 吳安妮，2018，策略形成及執行：以BSC為核心，為公司創造「利」與「力」，臺北：臉譜出版。 吳安妮，2023，用AVM做對管理，臺北：遠見天下文化出版股份有限公司。 林麗冠（譯），2024，生成式AI時代，差異化的關鍵不是拚技術，而是拚策略！，哈佛商業評論數位版，https://www.hbrtaiwan.com/article/22941/strategy-not-technology-is-the-key-to-winning-with-genai，擷取日期：2024年06年04日。 國際數據資訊公司，2023，國際數據資訊公司預測全球人工智慧軟體收入於2027年將達到3070億美元， https://www.idc.com/getdoc.jsp?containerId=prUS51345023，擷取日期：2024年06月01日。 萬文隆，2004，深度訪談在質性研究中的應用，生活科技教育，第 37 卷第 4 期： 17-23。 資誠、台灣經濟研究院、電子時報，2023，2023台灣新創圈大調查：加溫企業合作催熟新創發展，https://www.pwc.tw/zh/publications/topic-report/assets/2023-start-up-ecosystem-survey.pdf，擷取日期：2024年06月04日。 資誠、財團法人資訊工業策進會、中華民國資訊軟體協會，2021，2021台灣中小企業轉型現況及需求調查，https://www.pwc.tw/zh/publications/topic-report/assets/sme-digitalisation-survey.pdf，擷取日期：2024年06月02日。 數位發展部數位產業署，2022，人工智慧應用服務產業2023-2025專業人才需求推估調查， https://theme.ndc.gov.tw/manpower/cp.aspx?n=F91F6416AD6AA1C8&s=F5E9DB5F8DA26F45，擷取日期：2024年05月31日。 二、英文部分 Aldrich, H. 1999. Organizations evolving: Sage. Asif, S., and A. Sargeant. 2000. Modelling internal communications in the financial services sector. European Journal of Marketing 34 (3/4):299-318. Berry, M. 1998. Strategic planning in small high tech companies. Long Range Planning 31 (3):455-466. Birkigt, K., M. M. Stadler, and H. J. Funck. 1998. Corporate identity: grundlagen, funktionen, fallbeispiele: MI Wirtschaftsbuch. Boeker, W., and R. Wiltbank. 2005. New venture evolution and managerial capabilities. Organization Science 16 (2):123-133. Brown, T. S., and L. Norberg. 2001. Building Executive alignment, buy-in, and focus with the Balanced Scorecard SWOT. Boston, MA: Harvard Business Publishing. Chi, D.-J., and H.-F. Hung. 2011. Is the balanced scorecard really helpful for improving performance? Evidence from software companies in China and Taiwan. African Journal of Business Management 5 (1):224. DiMaggio, P. J., and W. W. Powell. 1983. The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review 48 (2):147-160. Evans, D. S., and B. Jovanovic. 1989. An estimated model of entrepreneurial choice under liquidity constraints. Journal of Political Economy 97 (4):808-827. Fagiolo, G., and A. Luzzi. 2006. Do liquidity constraints matter in explaining firm size and growth? Some evidence from the Italian manufacturing industry. Industrial and Corporate Change 15 (1):1-39. Flamholtz, E., and Y. Randle. 1990. Growing pains: How to make the transition from an entrepreneurship to a professionally managed firm. (No Title). Fombrun, C. J., and S. Wally. 1989. Structuring small firms for rapid growth. Journal of Business Venturing 4 (2):107-122. Foss, N. J. 1997. Resources and Strategy: A Brief Overview of Themes. Resources, firms, and strategies: A reader in the resource-based perspective 3. Giardino, C., S. S. Bajwa, X. Wang, and P. Abrahamsson. 2015. Key challenges in early-stage software startups. Proceedings of the International Conference on Agile Software Development. Helsinki, Finland:52-63. Glaister, K. W., and J. R. Falshaw. 1999. Strategic planning: still going strong? Long Range Planning 32 (1):107-116. Gumbus, A., and R. N. Lussier. 2006. Entrepreneurs use a balanced scorecard to translate strategy into performance measures. Journal of Small Business Management 44 (3):407-425. Hatch, M. J., and M. Schultz. 2001. Are the strategic stars aligned for your corporate brand. Harvard Business Review 79 (2):128-134. Holtz-Eakin, D., D. Joulfaian, and H. S. Rosen. 1994. Sticking it out: Entrepreneurial survival and liquidity constraints. Journal of Political Economy 102 (1):53-75. Ind, N. 1990. The Corporate Image: Strategies for Effective Identity Programmes: Kogan Page. Jensen, M. 2003. The role of network resources in market entry: Commercial banks' entry into investment banking, 1991–1997. Administrative Science Quarterly 48 (3):466-497. Kakati, M. 2003. Success criteria in high-tech new ventures. Technovation 23 (5):447-457. Kaplan, R. S. 1992. The balanced scorecard measures that drive performance: Harvard business review. Kaplan, R. S., and D. P. Norton. 2001. Leading change with the balanced scorecard. Financial Executive 17 (6):64-64. Khaire, M. 2010. Young and no money? Never mind: The material impact of social resources on new venture growth. Organization Science 21 (1):168-185. Lingenfelder, M., and L. Spitzer. 1987. Determinanten der Realisierung und Wirkungen einer corporate identity. Arbeitspapier/Institut für Marketing, Universität Mannheim 62. Maier, H. D. 2000. Corporate Identity und Marketing-Identita¨t. In Corporate Identity: Grundlagen, Funktionen und Fallbeispiele, edited by K. Birkigt, Stadler, M. M., Funck, H.-J. Landsberg/Lech: Verlag Moderne Industrie: 161-178. Meyer, J. W., and B. Rowan. 1977. Institutionalized organizations: Formal structure as myth and ceremony. American Journal of Sociology 83 (2):340-363. Monck, C. S. 1990. Science parks and the growth of high technology firms. (No Title). Moore, G. A. 1991. Crossing the Chasm: Marketing and Selling Technology Products to Mainstream Customers: HarperBusiness. Picken, J. C. 2017. From startup to scalable enterprise: Laying the foundation. Business Horizons 60 (5):587-595. Rode, V. 2004. Corporate Branding von Gründungsunternehmen. Der erfolgreiche Aufbau der Unternehmensmarke, Wiesbaden. Rode, V., and C. Vallaster. 2005. Corporate branding for start-ups: the crucial role of entrepreneurs. Corporate Reputation Review 8:121-135. Schein, E. H. 1983. The role of the founder in creating organizational culture. Organizational Dynamics 12 (1):13-28. Simons, R. 1999. How risky is your company? Harvard Business Review 77:85-95. Singh, J. V., D. J. Tucker, and R. J. House. 1986. Organizational legitimacy and the liability of newness. Administrative Science Quarterly:171-193. Tawse, A., and P. Tabesh. 2023. Thirty years with the balanced scorecard: What we have learned. Business Horizons 66 (1):123-132. Terpstra, D. E., and P. D. Olson. 1993. Entrepreneurial start-up and growth: A classification of problems. Entrepreneurship Theory and Practice 17 (3):5-20. Timmons, J. A., S. Spinelli, and Y. Tan. 2004. New venture creation: Entrepreneurship for the 21st century. Vol. 6: McGraw-Hill/Irwin New York. Yin, R. K. 2009. Case study research: Design and methods. Vol. 5: Sage. zh_TW
