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題名 策略形成與執行系統之設計與運用-以中小企業為例
The design and application of strategic formulation and implementation-a case study of SMEs
作者 林逸民
Lin, Yi min
貢獻者 吳安妮
Wu, Anne
林逸民
Lin, Yi min
關鍵詞 中小企業
策略九說
策略形成與執行系統
策略診斷性分析
綜效
SMEs
strategy nine
strategic formulation and implementation
analysis of diagnostic strategies
synergy
日期 2010
上傳時間 29-Sep-2011 16:39:05 (UTC+8)
摘要 國內大多數之公司皆為中小企業,其相較於大公司資源有限,並無一套有系統的策略形成與管理工具。此工具一直是管理階層重視之議題,然而從過去之文獻發現,策略形成的方法紛呈,最為著名的是Porter(1980)競爭策略,但此類文獻大部分皆為國外學者所著,因而本研究針對國內吳思華(2000)的策略九說,以個案實作之方式,闡明其亦能有效協助公司形成策略。
依據過往文獻發現,策略形成工具協助公司形成策略後,往往就不了了之,並無明確說明如何執行已形成之策略。本研究依據Kaplan and Norton(1992)提出之平衡計分卡概念,以吳安妮(2002)(2003)提出策略執行系統4.7.4為架構與策略診斷性系統分析,協助公司執行已形成之策略及分析公司有無水平或垂直缺口,以免導致公司擁有策略後,卻因執行的後繼無力,而無法展現成效。
最後,以免公司內部單位各自為政,造成資源浪費,因而依據Niven(2002)與吳安妮(2002)提供之觀念,使總公司、SBU與SSU三者之策略能有效連結,形成綜效。

關鍵字:中小企業、策略九說、策略形成與執行系統、策略診斷性分析、綜效。
Most domestic companies are all small and medium enterprises. The limitations in resources for small and medium enterprises are much greater, causing them to not have a systematic strategy formation and management tools. These management tools have been important management issues, however, the literature only found ways to form strategies, the most famous being the Porter (1980) competitive strategy, but most of these documents were all written by foreign scholars. One famous document written by domestic scholars by Wu Se-hwa (2000) strategy nine, wrote a case by case implementation of management tools can also effectively help companies clarify their strategy.
Based on previous literature found about the formation of strategic tools to assist companies to form policy, there is often no clear description of how the strategy has been formed. The study, based on Kaplan and Norton (1992) proposed the concept of the Balanced Scorecard, to Miss Anne (2002) (2003) proposed strategies for the implementation of the system 4.7.4 system architecture and analysis of diagnostic strategies to help companies execute strategy and has formed the analysis of the company to see whether they have horizontal or vertical gaps, so as not to cause the company to have a strategy, with the inability to perform follow-ups, and can not show results.
Finally, in order to avoid fragmented units within the company, resulting in waste of resources, which according to Niven (2002) and Anne Wu (2002) provided, thus allowing the head office, SBU and SSU`s strategy to effectively link the three to form a synergy.
Keywords: SMEs, strategy nine, strategic formulation and implementation, analysis of diagnostic strategies, synergy.
參考文獻 一、 中文部分
Porter, M. E. 1980. Competitive Strategy, 中譯名:競爭優勢,周旭華譯(1998),台北:天下遠見出版。
台灣區羽毛輸出業同業公會,2011。
司徒達賢,2005,策略管理新論─觀念架構與分析方法,台北:智勝文化。
行政院主計處第三局,2010,歷年統計資料。
吳安妮,2002,淺談平衡計分卡成功實施之精髓概念,會計研究月刊,第198期(5月):26-32。
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):45-54。
吳思華,2000,策略九說─策略思考的本質,台北:臉譜出版社。
財團法人中國紡織工業研究中心,2003,台灣運動休閒服飾品全球運籌策略研究。
劉中博,2008,汽車零組件廠商國際化經營策略研究─以東陽集團為例,國立政治大學企業管理學系碩士論文。
劉亭君,2010,策略與績效評估結合之研究─以國內某食品公司為例,國立政治大學會計學系碩士論文。
經濟部中小企業處,2010。
二、 英文部分
Barney, J. B. 1991. Firm resources and sustained competitive advantage. Academy of Management Journal 17 (1) : 97-120.
Brown, T., P. Bush, and L. Norberg. 2001. Building executive alignment, buy-In, and focus with balanced scorecard SWOT. Balanced Scorecard Report (May-June) : 3-5.
Clark, B. and Montgomery, D. 1999. Managerial identification of competitors. Journal of Marketing 63 (July) : 67-83.
Cokins, G. 2004. Performance Management Finding the Missing Pieces to Close the Intelligence Gap. Hoboken, N. J.:Wiley Inc.
Felicity, K. and Leana, R. 2009. A resource-based view of micro-firm management practice. Journal of Small Business and Enterprise Development.16(3): 521-530.
Fernandes, K. J., V. Raja, and A. Whalley. 2006. Lessons from implementing the balanced scorecard in a small and medium size manufacturing organization. Technovation 26(April):623-634.
Konstantinos Anagnostopoulos, and E. George. 2010. Strategic plan in a Greek manufacturing company: a balanced scorecard and strategy map implementation International Journal of Business and Management 5. (Feb) :12-26.
Kaplan, R. S., and D. P. Norton. 1996. The Balanced Scorecard: Translating Strategy into Action. Boston, MA: Harvard Business School Press.
Kaplan, R. S., and D. P.Norton. 2004. Strategy maps: Converting intangible assets into tangible outcomes. Boston: Harvard Business School Press.
Michael T., and Wiersema F. 1995. The Discipline of Market Leaders, Perseus Book.
Niven, P. R. 2002. Balanced Scorecard Step-by-step. Hoboken New Jersey: John Wiley & Sons, Inc.
Porter, M. E. 1996. What`s is strategy? Harvard Business Review 2. (November-December.):61-78.
Yin, R. K. 1989. Case Study Research Design and Methods. London Sage.
Yin, R. K. 1999. Case Study Research Design and Methods. 3rded.Newburry Park:Sage Publication Inc.
描述 碩士
國立政治大學
會計研究所
98353033
99
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0098353033
資料類型 thesis
dc.contributor.advisor 吳安妮zh_TW
dc.contributor.advisor Wu, Anneen_US
dc.contributor.author (Authors) 林逸民zh_TW
dc.contributor.author (Authors) Lin, Yi minen_US
dc.creator (作者) 林逸民zh_TW
dc.creator (作者) Lin, Yi minen_US
dc.date (日期) 2010en_US
dc.date.accessioned 29-Sep-2011 16:39:05 (UTC+8)-
dc.date.available 29-Sep-2011 16:39:05 (UTC+8)-
dc.date.issued (上傳時間) 29-Sep-2011 16:39:05 (UTC+8)-
dc.identifier (Other Identifiers) G0098353033en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/50784-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計研究所zh_TW
dc.description (描述) 98353033zh_TW
dc.description (描述) 99zh_TW
dc.description.abstract (摘要) 國內大多數之公司皆為中小企業,其相較於大公司資源有限,並無一套有系統的策略形成與管理工具。此工具一直是管理階層重視之議題,然而從過去之文獻發現,策略形成的方法紛呈,最為著名的是Porter(1980)競爭策略,但此類文獻大部分皆為國外學者所著,因而本研究針對國內吳思華(2000)的策略九說,以個案實作之方式,闡明其亦能有效協助公司形成策略。
依據過往文獻發現,策略形成工具協助公司形成策略後,往往就不了了之,並無明確說明如何執行已形成之策略。本研究依據Kaplan and Norton(1992)提出之平衡計分卡概念,以吳安妮(2002)(2003)提出策略執行系統4.7.4為架構與策略診斷性系統分析,協助公司執行已形成之策略及分析公司有無水平或垂直缺口,以免導致公司擁有策略後,卻因執行的後繼無力,而無法展現成效。
最後,以免公司內部單位各自為政,造成資源浪費,因而依據Niven(2002)與吳安妮(2002)提供之觀念,使總公司、SBU與SSU三者之策略能有效連結,形成綜效。

關鍵字:中小企業、策略九說、策略形成與執行系統、策略診斷性分析、綜效。
zh_TW
dc.description.abstract (摘要) Most domestic companies are all small and medium enterprises. The limitations in resources for small and medium enterprises are much greater, causing them to not have a systematic strategy formation and management tools. These management tools have been important management issues, however, the literature only found ways to form strategies, the most famous being the Porter (1980) competitive strategy, but most of these documents were all written by foreign scholars. One famous document written by domestic scholars by Wu Se-hwa (2000) strategy nine, wrote a case by case implementation of management tools can also effectively help companies clarify their strategy.
Based on previous literature found about the formation of strategic tools to assist companies to form policy, there is often no clear description of how the strategy has been formed. The study, based on Kaplan and Norton (1992) proposed the concept of the Balanced Scorecard, to Miss Anne (2002) (2003) proposed strategies for the implementation of the system 4.7.4 system architecture and analysis of diagnostic strategies to help companies execute strategy and has formed the analysis of the company to see whether they have horizontal or vertical gaps, so as not to cause the company to have a strategy, with the inability to perform follow-ups, and can not show results.
Finally, in order to avoid fragmented units within the company, resulting in waste of resources, which according to Niven (2002) and Anne Wu (2002) provided, thus allowing the head office, SBU and SSU`s strategy to effectively link the three to form a synergy.
Keywords: SMEs, strategy nine, strategic formulation and implementation, analysis of diagnostic strategies, synergy.
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 2
第三節 研究貢獻 5
第四節 研究架構 6
第貳章 文獻探討 8
第一節 策略形成之有關文獻 8
第二節 策略執行系統之有關文獻 18
第三節 研究延伸 35
第參章 研究方法 42
第一節 觀念性架構 42
第二節 個案研究法 44
第三節 研究流程 45
第肆章 個案公司介紹 48
第一節 產業概況 48
第二節 個案公司簡介 52
第伍章 個案分析 59
第一節 總公司之策略形成系統 59
第二節 總公司之策略執行系統 78
第三節 總公司策略連結至SBU策略 108
第四節 SBU策略連結至SSU策略 112
第陸章 結論與建議 125
第一節 研究結論 125
第二節 研究限制 128
第三節 研究建議 129
參考文獻 131
zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0098353033en_US
dc.subject (關鍵詞) 中小企業zh_TW
dc.subject (關鍵詞) 策略九說zh_TW
dc.subject (關鍵詞) 策略形成與執行系統zh_TW
dc.subject (關鍵詞) 策略診斷性分析zh_TW
dc.subject (關鍵詞) 綜效zh_TW
dc.subject (關鍵詞) SMEsen_US
dc.subject (關鍵詞) strategy nineen_US
dc.subject (關鍵詞) strategic formulation and implementationen_US
dc.subject (關鍵詞) analysis of diagnostic strategiesen_US
dc.subject (關鍵詞) synergyen_US
dc.title (題名) 策略形成與執行系統之設計與運用-以中小企業為例zh_TW
dc.title (題名) The design and application of strategic formulation and implementation-a case study of SMEsen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 一、 中文部分zh_TW
dc.relation.reference (參考文獻) Porter, M. E. 1980. Competitive Strategy, 中譯名:競爭優勢,周旭華譯(1998),台北:天下遠見出版。zh_TW
dc.relation.reference (參考文獻) 台灣區羽毛輸出業同業公會,2011。zh_TW
dc.relation.reference (參考文獻) 司徒達賢,2005,策略管理新論─觀念架構與分析方法,台北:智勝文化。zh_TW
dc.relation.reference (參考文獻) 行政院主計處第三局,2010,歷年統計資料。zh_TW
dc.relation.reference (參考文獻) 吳安妮,2002,淺談平衡計分卡成功實施之精髓概念,會計研究月刊,第198期(5月):26-32。zh_TW
dc.relation.reference (參考文獻) 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):45-54。zh_TW
dc.relation.reference (參考文獻) 吳思華,2000,策略九說─策略思考的本質,台北:臉譜出版社。zh_TW
dc.relation.reference (參考文獻) 財團法人中國紡織工業研究中心,2003,台灣運動休閒服飾品全球運籌策略研究。zh_TW
dc.relation.reference (參考文獻) 劉中博,2008,汽車零組件廠商國際化經營策略研究─以東陽集團為例,國立政治大學企業管理學系碩士論文。zh_TW
dc.relation.reference (參考文獻) 劉亭君,2010,策略與績效評估結合之研究─以國內某食品公司為例,國立政治大學會計學系碩士論文。zh_TW
dc.relation.reference (參考文獻) 經濟部中小企業處,2010。zh_TW
dc.relation.reference (參考文獻) 二、 英文部分zh_TW
dc.relation.reference (參考文獻) Barney, J. B. 1991. Firm resources and sustained competitive advantage. Academy of Management Journal 17 (1) : 97-120.zh_TW
dc.relation.reference (參考文獻) Brown, T., P. Bush, and L. Norberg. 2001. Building executive alignment, buy-In, and focus with balanced scorecard SWOT. Balanced Scorecard Report (May-June) : 3-5.zh_TW
dc.relation.reference (參考文獻) Clark, B. and Montgomery, D. 1999. Managerial identification of competitors. Journal of Marketing 63 (July) : 67-83.zh_TW
dc.relation.reference (參考文獻) Cokins, G. 2004. Performance Management Finding the Missing Pieces to Close the Intelligence Gap. Hoboken, N. J.:Wiley Inc.zh_TW
dc.relation.reference (參考文獻) Felicity, K. and Leana, R. 2009. A resource-based view of micro-firm management practice. Journal of Small Business and Enterprise Development.16(3): 521-530.zh_TW
dc.relation.reference (參考文獻) Fernandes, K. J., V. Raja, and A. Whalley. 2006. Lessons from implementing the balanced scorecard in a small and medium size manufacturing organization. Technovation 26(April):623-634.zh_TW
dc.relation.reference (參考文獻) Konstantinos Anagnostopoulos, and E. George. 2010. Strategic plan in a Greek manufacturing company: a balanced scorecard and strategy map implementation International Journal of Business and Management 5. (Feb) :12-26.zh_TW
dc.relation.reference (參考文獻) Kaplan, R. S., and D. P. Norton. 1996. The Balanced Scorecard: Translating Strategy into Action. Boston, MA: Harvard Business School Press.zh_TW
dc.relation.reference (參考文獻) Kaplan, R. S., and D. P.Norton. 2004. Strategy maps: Converting intangible assets into tangible outcomes. Boston: Harvard Business School Press.zh_TW
dc.relation.reference (參考文獻) Michael T., and Wiersema F. 1995. The Discipline of Market Leaders, Perseus Book.zh_TW
dc.relation.reference (參考文獻) Niven, P. R. 2002. Balanced Scorecard Step-by-step. Hoboken New Jersey: John Wiley & Sons, Inc.zh_TW
dc.relation.reference (參考文獻) Porter, M. E. 1996. What`s is strategy? Harvard Business Review 2. (November-December.):61-78.zh_TW
dc.relation.reference (參考文獻) Yin, R. K. 1989. Case Study Research Design and Methods. London Sage.zh_TW
dc.relation.reference (參考文獻) Yin, R. K. 1999. Case Study Research Design and Methods. 3rded.Newburry Park:Sage Publication Inc.zh_TW