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題名 從策略到執行：運用KPI落實策略目標之實證探討 - 以A銀行為例
From Strategy to Execution: An Empirical Analysis of KPI-Driven Strategy Implementation in Bank A作者 陳柏融
Chen, Po-Jung貢獻者 郭維裕
Kuo, Wei-Yu
陳柏融
Chen, Po-Jung關鍵詞 關鍵績效指標
績效管理制度
策略管理
企業治理
Key Performance Indicators
Performance Management System
Strategic Management
Corporate Governance日期 2026 上傳時間 2-Feb-2026 12:14:11 (UTC+8) 摘要 在金融環境快速變動與數位轉型加速的背景下，銀行如何確保策略能有效落實，已成為治理與永續發展的重要課題。本研究以A銀行為個案，探討其關鍵績效指標(KPI)制度如何作為策略執行的治理工具，並同時兼具績效評估與策略導向功能。研究採用質性個案研究法，透過內部文件分析、公開財報與參與式觀察，檢視A銀行自2018年至2024年間運用KPI落實策略目標、滾動修訂機制及其對財務與非財務績效的實際影響。 研究結果顯示，A銀行之KPI制度已形成「策略對齊、執行追蹤、滾動檢討、獎酬連動」之管理架構，有效提升策略落實及執行效率。制度引入數位化與永續發展相關指標，不僅支撐財務獲利的穩定成長，也促進非財務面向(如ESG、顧客體驗與員工參與)之落實。然而，研究亦發現制度仍存在指標權重偏向財務面的現象，以及即時回饋與員工參與機制尚待強化。據此，本研究提出四項制度精進建議：建立即時回饋機制、提高非財務KPI權重、導入整合式智慧儀表板與資料治理架構，以及深化 KPI 文化內化與員工參與度，以提升制度彈性與策略貫徹度。 本研究的貢獻在於提出一套結合策略管理、績效評估與企業治理的實務架構，並以銀行業為例驗證其可行性，對金融機構及其他高規範產業具參考價值。
In the context of rapid financial change and accelerating digital transformation, ensuring effective strategy execution has become central to banking governance and sustainable development. This study examines how Bank A employs its Key Performance Indicator (KPI) system as a strategic governance tool that integrates performance assessment with strategic alignment. Using a qualitative case study approach, the research analyzes internal documents, financial reports, and participant observations to explore how Bank A implemented KPIs to support strategic objectives, enable rolling adjustments, and influence both financial and non-financial performance. The findings indicate that Bank A has established a closed-loop KPI framework composed of strategic alignment, execution tracking, rolling review, and reward linkage, which enhances the consistency of strategy execution and improves organizational coordination. The inclusion of data analytics, sustainability metrics, and digitalization indicators supports stable financial growth while strengthening non-financial outcomes such as ESG performance, customer experience, and employee engagement. Nonetheless, the study identifies areas requiring improvement, including an overemphasis on financial indicators and insufficient real-time feedback and employee involvement. Four recommendations are proposed: developing real-time feedback mechanisms, increasing non-financial KPI weights, adopting intelligent dashboards, and deepening organizational KPI culture. This study contributes by offering a practical framework that integrates strategic management, performance evaluation, and corporate governance, and demonstrates its applicability within the banking industry, providing insights for financial institutions and other highly regulated sectors.參考文獻 Banco Santander. (2024). Annual report 2023.(https://www.santander.com/content/dam/santander-com/en/documentos/informe-financiero-anual/2023/ifa-2023-consolidated-annual-financial-report-en.pdf) Bourne, M., Franco, M., & Wilkes, J. (2018). Performance measurement and management: A system of systems perspective. International Journal of Production Research, 56(8), 2788–2799. Bititci, U. S., Garengo, P., Dörfler, V., & Nudurupati, S. S. (2015). *Performance measurement: Challenges for tomorrow.* International Journal of Management Reviews, 14(3), 305–327. ClearPoint Strategy. (2025). *17 key performance indicators every bank should track.*(https://www.clearpointstrategy.com/blog/bank-kpis) Denison, D. R. (1991). *Corporate culture and organizational effectiveness.* Academy of Management Review, 16(1),203. Doerr, J. (2018). *Measure what matters: How Google, Bono, and the Gates Foundation rock the world with OKRs.* Portfolio.(https://bpmtraining.net/wp-content/uploads/2021/07/Measure-What-Matters-John-Doerr.pdf) Doran, G. T. (1981). There's a S.M.A.R.T. way to write management's goals and objectives. *Management Review*, 70(11), 35–36. Drucker, P. F. (1954). *The practice of management.* Harper & Row.(https://api.pageplace.de/preview/DT0400.9781136356223_A23840485/preview-9781136356223_A23840485.pdf) Franco-Santos, M., Kennerley, M., Micheli, P., Martinez, V., Mason, S., Marr, B., ... & Neely, A. (2007). Towards a definition of a business performance measurement system. *International Journal of Operations & Production Management*, 27(8), 784–801. HSBC Holdings plc. (2023). Annual report and accounts 2023.(https://www1.hkexnews.hk/listedco/listconews/sehk/2024/0221/2024022100155.pdf) JPMorgan Chase & Co. (2024). Annual report 2023. https://www.jpmorganchase.com/content/dam/jpmc/jpmorgan-chase-and-co/investor-relations/documents/annualreport-2023.pdf Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard—Measures that drive performance. Harvard Business Review, 70(1), 71–79. Kaplan, R. S., & Norton, D. P. (1996). *The balanced scorecard: Translating strategy into action.* Harvard Business School Press.(https://resource.1st.ir/PortalImageDb/ScientificContent/62ac77d3-9709-40ab-b190-c30e28427535/The%20Balanced%20Scorecard%20Translating%20Strategy%20In%20Action.pdf) Mahboub, H. (2023). Measuring the Digital Transformation:A key performance indicators literature review. *Procedia Computer Science*, 225, 4570-4579. Ncontracts. (2024). *Risk management: Key performance indicators in banking.* (https://www.ncontracts.com/nsight-blog/key-performance-indicators-in-banking) Parmenter, D. (2015). *Key performance indicators: Developing, implementing, and using winning KPIs* (3rd ed.). Wiley.(https://kpiacademy.uk/wp-content/uploads/2022/04/Key-Performance-Indicators-KPI-Developing-Implementing-and-Using-Winning-KPIs-David-Parmenter-z-lib.org_.pdf) Schrage, M., Kiron, D., Candelon, F., Khodabandeh, S., & Chu, M. (2024). The future of strategic measurement: Enhancing KPIs with AI. MIT Sloan Management Review. (https://sloanreview.mit.edu/projects/the-future-of-strategic-measurement-enhancing-kpis-with-ai/) Werner, L., Yamada, M., Domingos, A., Leite, M., & Pereira, L. (2020). Exploring organizational resilience through key performance indicators. Journal of Industrial and Production Engineering, 38(1), 1–15. 玉山金控 (2024)。〈2023 sustainability report.〉(https://www.esunfhc.com/en/-/media/ESUNFHC/Files/CSR/FHC-CSR-Report/2023-Sustainability-ReportEnglish.pdf) 玉山銀行 (2024)。〈2023年年報〉(https://www.esunfhc.com/en/-/media/ESUNFHC/Files/Investor-Relations/About-ESUN/Annual-Reports/Annual-Reports-Bank/ESUN_Bank_Annual_Report_2023.pdf) 金融監督管理委員會(2018)。〈新聞稿〉(https://www.fsc.gov.tw/ch/home.jsp?id=2&parentpath=0) 描述 碩士
國立政治大學
國際金融碩士學位學程
113ZB1018資料來源 http://thesis.lib.nccu.edu.tw/record/#G0113ZB1018 資料類型 thesis dc.contributor.advisor 郭維裕 zh_TW dc.contributor.advisor Kuo, Wei-Yu en_US dc.contributor.author (Authors) 陳柏融 zh_TW dc.contributor.author (Authors) Chen, Po-Jung en_US dc.creator (作者) 陳柏融 zh_TW dc.creator (作者) Chen, Po-Jung en_US dc.date (日期) 2026 en_US dc.date.accessioned 2-Feb-2026 12:14:11 (UTC+8) - dc.date.available 2-Feb-2026 12:14:11 (UTC+8) - dc.date.issued (上傳時間) 2-Feb-2026 12:14:11 (UTC+8) - dc.identifier (Other Identifiers) G0113ZB1018 en_US dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/161370 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 國際金融碩士學位學程 zh_TW dc.description (描述) 113ZB1018 zh_TW dc.description.abstract (摘要) 在金融環境快速變動與數位轉型加速的背景下，銀行如何確保策略能有效落實，已成為治理與永續發展的重要課題。本研究以A銀行為個案，探討其關鍵績效指標(KPI)制度如何作為策略執行的治理工具，並同時兼具績效評估與策略導向功能。研究採用質性個案研究法，透過內部文件分析、公開財報與參與式觀察，檢視A銀行自2018年至2024年間運用KPI落實策略目標、滾動修訂機制及其對財務與非財務績效的實際影響。 研究結果顯示，A銀行之KPI制度已形成「策略對齊、執行追蹤、滾動檢討、獎酬連動」之管理架構，有效提升策略落實及執行效率。制度引入數位化與永續發展相關指標，不僅支撐財務獲利的穩定成長，也促進非財務面向(如ESG、顧客體驗與員工參與)之落實。然而，研究亦發現制度仍存在指標權重偏向財務面的現象，以及即時回饋與員工參與機制尚待強化。據此，本研究提出四項制度精進建議：建立即時回饋機制、提高非財務KPI權重、導入整合式智慧儀表板與資料治理架構，以及深化 KPI 文化內化與員工參與度，以提升制度彈性與策略貫徹度。 本研究的貢獻在於提出一套結合策略管理、績效評估與企業治理的實務架構，並以銀行業為例驗證其可行性，對金融機構及其他高規範產業具參考價值。 zh_TW dc.description.abstract (摘要) In the context of rapid financial change and accelerating digital transformation, ensuring effective strategy execution has become central to banking governance and sustainable development. This study examines how Bank A employs its Key Performance Indicator (KPI) system as a strategic governance tool that integrates performance assessment with strategic alignment. Using a qualitative case study approach, the research analyzes internal documents, financial reports, and participant observations to explore how Bank A implemented KPIs to support strategic objectives, enable rolling adjustments, and influence both financial and non-financial performance. The findings indicate that Bank A has established a closed-loop KPI framework composed of strategic alignment, execution tracking, rolling review, and reward linkage, which enhances the consistency of strategy execution and improves organizational coordination. The inclusion of data analytics, sustainability metrics, and digitalization indicators supports stable financial growth while strengthening non-financial outcomes such as ESG performance, customer experience, and employee engagement. Nonetheless, the study identifies areas requiring improvement, including an overemphasis on financial indicators and insufficient real-time feedback and employee involvement. Four recommendations are proposed: developing real-time feedback mechanisms, increasing non-financial KPI weights, adopting intelligent dashboards, and deepening organizational KPI culture. This study contributes by offering a practical framework that integrates strategic management, performance evaluation, and corporate governance, and demonstrates its applicability within the banking industry, providing insights for financial institutions and other highly regulated sectors. en_US dc.description.tableofcontents 第一章 緒論 1 第一節 研究背景與動機 1 第二節 研究目的與問題 1 第三節 研究範圍與限制 2 第四節 研究流程與架構 2 第二章 文獻探討 3 第一節 KPI理論基礎與策略管理連結 3 第二節 不同時期的理論流派與制度演化 4 第三節 當代主流制度介紹 5 第四節 國內外文獻及案例探討 10 第三章 研究方法 17 第一節 研究設計與資料來源 17 第二節 研究架構 17 第三節 資料分析方法 18 第四節 研究限制 19 第四章 個案分析與探討 20 第一節 A銀行概況與研究背景 20 第二節 A銀行KPI制度架構與運作機制 22 第三節 A銀行策略落實成效 31 第四節 研究發現與制度建議 38 第五章 結論 40 參考文獻 43 zh_TW dc.format.extent 789690 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0113ZB1018 en_US dc.subject (關鍵詞) 關鍵績效指標 zh_TW dc.subject (關鍵詞) 績效管理制度 zh_TW dc.subject (關鍵詞) 策略管理 zh_TW dc.subject (關鍵詞) 企業治理 zh_TW dc.subject (關鍵詞) Key Performance Indicators en_US dc.subject (關鍵詞) Performance Management System en_US dc.subject (關鍵詞) Strategic Management en_US dc.subject (關鍵詞) Corporate Governance en_US dc.title (題名) 從策略到執行：運用KPI落實策略目標之實證探討 - 以A銀行為例 zh_TW dc.title (題名) From Strategy to Execution: An Empirical Analysis of KPI-Driven Strategy Implementation in Bank A en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) Banco Santander. (2024). Annual report 2023.(https://www.santander.com/content/dam/santander-com/en/documentos/informe-financiero-anual/2023/ifa-2023-consolidated-annual-financial-report-en.pdf) Bourne, M., Franco, M., & Wilkes, J. (2018). Performance measurement and management: A system of systems perspective. International Journal of Production Research, 56(8), 2788–2799. Bititci, U. S., Garengo, P., Dörfler, V., & Nudurupati, S. S. (2015). *Performance measurement: Challenges for tomorrow.* International Journal of Management Reviews, 14(3), 305–327. ClearPoint Strategy. (2025). *17 key performance indicators every bank should track.*(https://www.clearpointstrategy.com/blog/bank-kpis) Denison, D. R. (1991). *Corporate culture and organizational effectiveness.* Academy of Management Review, 16(1),203. Doerr, J. (2018). *Measure what matters: How Google, Bono, and the Gates Foundation rock the world with OKRs.* Portfolio.(https://bpmtraining.net/wp-content/uploads/2021/07/Measure-What-Matters-John-Doerr.pdf) Doran, G. T. (1981). There's a S.M.A.R.T. way to write management's goals and objectives. *Management Review*, 70(11), 35–36. Drucker, P. F. (1954). *The practice of management.* Harper & Row.(https://api.pageplace.de/preview/DT0400.9781136356223_A23840485/preview-9781136356223_A23840485.pdf) Franco-Santos, M., Kennerley, M., Micheli, P., Martinez, V., Mason, S., Marr, B., ... & Neely, A. (2007). Towards a definition of a business performance measurement system. *International Journal of Operations & Production Management*, 27(8), 784–801. HSBC Holdings plc. (2023). Annual report and accounts 2023.(https://www1.hkexnews.hk/listedco/listconews/sehk/2024/0221/2024022100155.pdf) JPMorgan Chase & Co. (2024). Annual report 2023. https://www.jpmorganchase.com/content/dam/jpmc/jpmorgan-chase-and-co/investor-relations/documents/annualreport-2023.pdf Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard—Measures that drive performance. Harvard Business Review, 70(1), 71–79. Kaplan, R. S., & Norton, D. P. (1996). *The balanced scorecard: Translating strategy into action.* Harvard Business School Press.(https://resource.1st.ir/PortalImageDb/ScientificContent/62ac77d3-9709-40ab-b190-c30e28427535/The%20Balanced%20Scorecard%20Translating%20Strategy%20In%20Action.pdf) Mahboub, H. (2023). Measuring the Digital Transformation:A key performance indicators literature review. *Procedia Computer Science*, 225, 4570-4579. Ncontracts. (2024). *Risk management: Key performance indicators in banking.* (https://www.ncontracts.com/nsight-blog/key-performance-indicators-in-banking) Parmenter, D. (2015). *Key performance indicators: Developing, implementing, and using winning KPIs* (3rd ed.). Wiley.(https://kpiacademy.uk/wp-content/uploads/2022/04/Key-Performance-Indicators-KPI-Developing-Implementing-and-Using-Winning-KPIs-David-Parmenter-z-lib.org_.pdf) Schrage, M., Kiron, D., Candelon, F., Khodabandeh, S., & Chu, M. (2024). The future of strategic measurement: Enhancing KPIs with AI. MIT Sloan Management Review. (https://sloanreview.mit.edu/projects/the-future-of-strategic-measurement-enhancing-kpis-with-ai/) Werner, L., Yamada, M., Domingos, A., Leite, M., & Pereira, L. (2020). Exploring organizational resilience through key performance indicators. Journal of Industrial and Production Engineering, 38(1), 1–15. 玉山金控 (2024)。〈2023 sustainability report.〉(https://www.esunfhc.com/en/-/media/ESUNFHC/Files/CSR/FHC-CSR-Report/2023-Sustainability-ReportEnglish.pdf) 玉山銀行 (2024)。〈2023年年報〉(https://www.esunfhc.com/en/-/media/ESUNFHC/Files/Investor-Relations/About-ESUN/Annual-Reports/Annual-Reports-Bank/ESUN_Bank_Annual_Report_2023.pdf) 金融監督管理委員會(2018)。〈新聞稿〉(https://www.fsc.gov.tw/ch/home.jsp?id=2&parentpath=0) zh_TW
