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題名 中小企業如何規劃績效評量系統(PMS)？以台灣一中小企業為例做分析
How do SMEs organize the performance measurement systems (PMS)? – Taking a Taiwanese company as an empirical case
作者 陳盈珊
Chen, Shandi
貢獻者 林月雲
Lin, Carol
陳盈珊
Chen, Shandi
關鍵詞 中小企業
績效評量系統
SME
performance measurement systems
日期 2014
上傳時間 3-二月-2015 10:21:18 (UTC+8)
摘要 中小企業如何規劃績效評量系統(PMS)？以台灣一中小企業為例做分析
The paper wishes to provide another angle of study in the performance measurement system (PMS) in SMEs by using a case. The topic was inspired by literatures that focus on PMS in SMEs. As widely understood, the importance of PMS has grown in the last 30 years and there were many PMS models. Yet, applying these PMS models to SMEs is still in doubt.
     This paper is interested in how SMEs implement their PMS without using any PMS models. In Taiwan, SMEs refer to enterprises with less than 200 employees. However, here in this paper we apply the U.S. definition, company with less than 500 employees, as our standard. The chosen company we studied has nearly 500 employees up to the end of 2013.
     In one literature - Performance Measurement System in SMEs (2005) - it concluded ten dimensions of PMS characteristics commonly used by popular PMS models. In order to examine the robustness of the PMS in the case company, these dimensions are used to make comparison. The result shows that the case company constructed a quite robust PMS by applying these dimensions. However, since there’s limited resource for SMEs to implement models, we recommend SMEs to use these dimension to examine their PMS instead of trying to find out the best model.
1. Chapter One: Introduction 1
     1.1. Research Backgrounds 1
     1.2. Research Motivation 3
     2. Chapter Two: Literature Review 6
     2.1. The Definition of PMS 6
     2.2. The Development of PMS Models 6
     2.3. Introduction of Commonly Used PMS Models 8
     2.4. The Obstacles for SMEs to Implement PMS Models 10
     3. Chapter Three: Case Study 13
     3.1. Research Questions 13
     3.2. Research Method 13
     3.3. Case Introduction 16
     3.4. The Design Process of PMS in the Case Company 17
     3.5. The Performance Measurement System in the Case Company 21
     4. Chapter Four: Research Results 26
     4.1. Evaluate the PMS in the Case Company 26
     4.2. Key Findings 31
     4.3. Implication to Business Practices 33
     4.4. Limitation of the Study and Areas for Future Research 34
     5. Chapter Five: References 35
     6. Chapter Six: Appendix 39
參考文獻 1. Atkinson, A. and Waterhouse, J.H. (1997), “A stakeholder approach to strategic performance measurement”, Sloan Management Review, 38, 25–37
     2. Barnes, M., Dickinson, T., Coulton, L., Dransfield, S., Field, J., Fisher, N., Saunders, I. and Shaw, D. (1998), “A new approach to performance measurement for small to medium enterprises”, In Proceedings of the Performance Measurement – Theory and Practice Conference, Cambridge, 14–17 July.
     3. Beretta, S. (2002), “Unleashing the integration potential of ERP systems. The role of process-based performance measurement systems”, Business Process Management, 8, 254–277.
     4. Bernardi, G. and Biazzo, S. (2003), “Organizzazionee processi: un modello di intervento, in SIAV”, Competenze per lo sviluppo: la relazione traorganizzazione e processi nelle PMI, Milan: Franco Angeli.
     5. Bierbusse, P. and Siesfeld, T. (1997), “Measures that matter”, Journal of Strategic Performance Measurement, 1, 6–11.
     6. Bititci, U.S., Carrie, A.S. and McDevitt, L. (1997), “Integrated performance measurement systems: a development guide”, International Journal of Operations and Production Management, 17, 522–534.
     7. Boldizzoni, D. and Serio, L. (eds) (2003), Innovazionee crescita nella piccola impresa, Milan: Il sole 24 ore.
     8. Bourne, M. (2001). Implementation Issues, Hand Book of Performance Measurement. London:
     9. GEE.
     10. Chearskul Pimsinee (2010), “An empirical investigation of performance measurement system use and organizational performance”, The Virginia polytechnic institute and state university, p1-17.
     11. Chennell, A., Dransfield, S., Field, J., Fisher, N., Saunders, I. and Shaw, D. (2000), “OPM: a system for organisational performance measurement”, in Proceedings of the Performance Measurement –Past, Present and Future Conference, Cambridge,19–21 July.
     12. Compagno, C. (1997), “Qualità ed evoluzione organizzativa nella piccola e media impresa”, Small Business, 1, 39–66.
     13. de Waal, A. A. (2002), Quest for balance: the human element in performance management systems, New York: J. Wiley.
     14. Fitzgerald, L., Johnson, R., Brignall, S., Silvestro, R. and Voss, C. (1991), Performance Measurement in Service Businesses, London: CIMA.
     15. Funk, K. (2003), “Sustainability and performance”, MIT Sloan Management Review, 44, 65–71.
     16. Garengo Patrizia, Biazzo Stafano and Bititci Umit S.(2005), “Performance measurement system in SMEs”, International Journal of Management Reviews, vol.7, Issue 1
     17. Giraud Françoise, Zarlowski Philippe, Saulpic Olivier, Lorain Marie Anne, Fourcade François, Morales Jeremy (2011), the fundamentals of management control, Pearson.
     18. Greatbanks, R. and Boaden, R. (1998), “Can SMEs afford to measure performance?”, In Proceedings of the Performance Measurement – Theory and Practice Conference, Cambridge, 14–17 July.
     19. Hudson, M. and Smith, D. (2000), “Running before walking: the difficulties of developing strategic performance measurement systems in SMEs”, In the Proceedings of the 7th International Annual EurOMA Conference, Ghent, 4–7 June.
     20. Hussein, M., Gunasekaran, A. and Laitinen, E.K. (1998), “Management accounting system in Finish service firms”, Technovation, 18, 57–67.
     21. Hvolby, H-H. and Thorstenson, A. (2000), “Performance measurement in small and medium-sized enterprises”, In Proceeding of the International Conference on Stimulating Manufacturing Excellence in SMEs, Coventry, 17–19 April.
     22. Kaplan, R.S. & Norton, D.P. (1996), The Balanced Scorecard : Translating Strategy into
     23. Action, Boston, Harvard Business School Press
     24. Keegan, D.P., Eiler, R.G. and Jones, C.R. (1989), “Are your performance measures obsolete?” Management Accounting, 70, 45–50.
     25. Laitinen Erkki K., Chong Gin (2006), “How do small companies measure their performance?” Problems and Perspectives in Management, vol. 4, issue 3, p 1-4.
     26. Lynch, R. and Cross, K. (1991), “Measure Up! Yardsticks for Continuous Improvement”, Cambridge: Blackwell.
     27. Marchini, I. (1995), Il governo della piccola impresa, vol. 3 – La gestione delle funzioni, Genova: ASPI/INS-EDIT.
     28. Martins, R.A. and Salerno, M.S. (1999), “Use of new performance measurement system, some empirical findings”, In Managing Operations Networks – VI International EurOMA Conference, Venice, Italy, 7–8 June.
     29. Maskel, B. (1989). “Performance measures for world class manufacturing”, Management Accounting, 5, 32–33.
     30. McAdam, R. (2000), “Quality models in an SME context”, International Journal of Quality and Reliability Management, 17, 305–323.
     31. Meekings, A. (1995), “Unlocking the potential of performance measurement: a guide to practical implementation”, Public Money and Management, October–December, 5–12.
     32. Nanni, A.J., Dixon, J.R. and Vollman, T.E. (1992), “Integrated performance measurement: management accounting to support the new manufacturing realities”, Journal of Management Accounting Research, 4, 1–19.
     33. Neely Andy, Richards Huw, Mills John, Platts Ken, Bourne Mike (1997), “Designing performance measures: a structured approach”, International Journal of Operations & Production Management, vol. 17, No. 11, p. 1-6.
     34. Noci, G. (1995), “Accounting and non-accounting based measures of quality-based performances in small firms”, International Journal of Operations and Production Management, 15, 78–106.
     35. Schneiderman, A. (1999), “Why balanced scorecards fail”, Journal of Strategic Performance Measurement, Special edition, 6, 6–11.
     36. Tenhunen, J., Rantanen, H. and Ukko, J. (2001), “SME-oriented Implementation of a Performance Measurement System”, Lahti, Finland: Department of Industrial Engineering and Management, Lappeenranta University of Technology.
     37. Tenhunen Jarkko, Ukko Jahani, Markus Tapio, Rantanen Hannu (2002), “Designing a performance measurement system: A case study in the telecom business”, Frontiers of e-business research.
     38. Tonchia, S. (2001), “Linking performance measurement systems to strategic and organizational choices”, International Journal of Business Performance Management, 2, 15–29.
描述 碩士
國立政治大學
國際經營管理英語碩士學位學程(IMBA)
101933018
103
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0101933018
資料類型 thesis
dc.contributor.advisor 林月雲zh_TW
dc.contributor.advisor Lin, Carolen_US
dc.contributor.author (作者) 陳盈珊zh_TW
dc.contributor.author (作者) Chen, Shandien_US
dc.creator (作者) 陳盈珊zh_TW
dc.creator (作者) Chen, Shandien_US
dc.date (日期) 2014en_US
dc.date.accessioned 3-二月-2015 10:21:18 (UTC+8)-
dc.date.available 3-二月-2015 10:21:18 (UTC+8)-
dc.date.issued (上傳時間) 3-二月-2015 10:21:18 (UTC+8)-
dc.identifier (其他 識別碼) G0101933018en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/73269-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 國際經營管理英語碩士學位學程(IMBA)zh_TW
dc.description (描述) 101933018zh_TW
dc.description (描述) 103zh_TW
dc.description.abstract (摘要) 中小企業如何規劃績效評量系統(PMS)？以台灣一中小企業為例做分析zh_TW
dc.description.abstract (摘要) The paper wishes to provide another angle of study in the performance measurement system (PMS) in SMEs by using a case. The topic was inspired by literatures that focus on PMS in SMEs. As widely understood, the importance of PMS has grown in the last 30 years and there were many PMS models. Yet, applying these PMS models to SMEs is still in doubt.
     This paper is interested in how SMEs implement their PMS without using any PMS models. In Taiwan, SMEs refer to enterprises with less than 200 employees. However, here in this paper we apply the U.S. definition, company with less than 500 employees, as our standard. The chosen company we studied has nearly 500 employees up to the end of 2013.
     In one literature - Performance Measurement System in SMEs (2005) - it concluded ten dimensions of PMS characteristics commonly used by popular PMS models. In order to examine the robustness of the PMS in the case company, these dimensions are used to make comparison. The result shows that the case company constructed a quite robust PMS by applying these dimensions. However, since there’s limited resource for SMEs to implement models, we recommend SMEs to use these dimension to examine their PMS instead of trying to find out the best model.		en_US
dc.description.abstract (摘要) 1. Chapter One: Introduction 1
     1.1. Research Backgrounds 1
     1.2. Research Motivation 3
     2. Chapter Two: Literature Review 6
     2.1. The Definition of PMS 6
     2.2. The Development of PMS Models 6
     2.3. Introduction of Commonly Used PMS Models 8
     2.4. The Obstacles for SMEs to Implement PMS Models 10
     3. Chapter Three: Case Study 13
     3.1. Research Questions 13
     3.2. Research Method 13
     3.3. Case Introduction 16
     3.4. The Design Process of PMS in the Case Company 17
     3.5. The Performance Measurement System in the Case Company 21
     4. Chapter Four: Research Results 26
     4.1. Evaluate the PMS in the Case Company 26
     4.2. Key Findings 31
     4.3. Implication to Business Practices 33
     4.4. Limitation of the Study and Areas for Future Research 34
     5. Chapter Five: References 35
     6. Chapter Six: Appendix 39		-
dc.description.tableofcontents 1. Chapter One: Introduction 1
     1.1. Research Backgrounds 1
     1.2. Research Motivation 3
     2. Chapter Two: Literature Review 6
     2.1. The Definition of PMS 6
     2.2. The Development of PMS Models 6
     2.3. Introduction of Commonly Used PMS Models 8
     2.4. The Obstacles for SMEs to Implement PMS Models 10
     3. Chapter Three: Case Study 13
     3.1. Research Questions 13
     3.2. Research Method 13
     3.3. Case Introduction 16
     3.4. The Design Process of PMS in the Case Company 17
     3.5. The Performance Measurement System in the Case Company 21
     4. Chapter Four: Research Results 26
     4.1. Evaluate the PMS in the Case Company 26
     4.2. Key Findings 31
     4.3. Implication to Business Practices 33
     4.4. Limitation of the Study and Areas for Future Research 34
     5. Chapter Five: References 35
     6. Chapter Six: Appendix 39		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0101933018en_US
dc.subject (關鍵詞) 中小企業zh_TW
dc.subject (關鍵詞) 績效評量系統zh_TW
dc.subject (關鍵詞) SMEen_US
dc.subject (關鍵詞) performance measurement systemsen_US
dc.title (題名) 中小企業如何規劃績效評量系統(PMS)？以台灣一中小企業為例做分析zh_TW
dc.title (題名) How do SMEs organize the performance measurement systems (PMS)? – Taking a Taiwanese company as an empirical caseen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 1. Atkinson, A. and Waterhouse, J.H. (1997), “A stakeholder approach to strategic performance measurement”, Sloan Management Review, 38, 25–37
     2. Barnes, M., Dickinson, T., Coulton, L., Dransfield, S., Field, J., Fisher, N., Saunders, I. and Shaw, D. (1998), “A new approach to performance measurement for small to medium enterprises”, In Proceedings of the Performance Measurement – Theory and Practice Conference, Cambridge, 14–17 July.
     3. Beretta, S. (2002), “Unleashing the integration potential of ERP systems. The role of process-based performance measurement systems”, Business Process Management, 8, 254–277.
     4. Bernardi, G. and Biazzo, S. (2003), “Organizzazionee processi: un modello di intervento, in SIAV”, Competenze per lo sviluppo: la relazione traorganizzazione e processi nelle PMI, Milan: Franco Angeli.
     5. Bierbusse, P. and Siesfeld, T. (1997), “Measures that matter”, Journal of Strategic Performance Measurement, 1, 6–11.
     6. Bititci, U.S., Carrie, A.S. and McDevitt, L. (1997), “Integrated performance measurement systems: a development guide”, International Journal of Operations and Production Management, 17, 522–534.
     7. Boldizzoni, D. and Serio, L. (eds) (2003), Innovazionee crescita nella piccola impresa, Milan: Il sole 24 ore.
     8. Bourne, M. (2001). Implementation Issues, Hand Book of Performance Measurement. London:
     9. GEE.
     10. Chearskul Pimsinee (2010), “An empirical investigation of performance measurement system use and organizational performance”, The Virginia polytechnic institute and state university, p1-17.
     11. Chennell, A., Dransfield, S., Field, J., Fisher, N., Saunders, I. and Shaw, D. (2000), “OPM: a system for organisational performance measurement”, in Proceedings of the Performance Measurement –Past, Present and Future Conference, Cambridge,19–21 July.
     12. Compagno, C. (1997), “Qualità ed evoluzione organizzativa nella piccola e media impresa”, Small Business, 1, 39–66.
     13. de Waal, A. A. (2002), Quest for balance: the human element in performance management systems, New York: J. Wiley.
     14. Fitzgerald, L., Johnson, R., Brignall, S., Silvestro, R. and Voss, C. (1991), Performance Measurement in Service Businesses, London: CIMA.
     15. Funk, K. (2003), “Sustainability and performance”, MIT Sloan Management Review, 44, 65–71.
     16. Garengo Patrizia, Biazzo Stafano and Bititci Umit S.(2005), “Performance measurement system in SMEs”, International Journal of Management Reviews, vol.7, Issue 1
     17. Giraud Françoise, Zarlowski Philippe, Saulpic Olivier, Lorain Marie Anne, Fourcade François, Morales Jeremy (2011), the fundamentals of management control, Pearson.
     18. Greatbanks, R. and Boaden, R. (1998), “Can SMEs afford to measure performance?”, In Proceedings of the Performance Measurement – Theory and Practice Conference, Cambridge, 14–17 July.
     19. Hudson, M. and Smith, D. (2000), “Running before walking: the difficulties of developing strategic performance measurement systems in SMEs”, In the Proceedings of the 7th International Annual EurOMA Conference, Ghent, 4–7 June.
     20. Hussein, M., Gunasekaran, A. and Laitinen, E.K. (1998), “Management accounting system in Finish service firms”, Technovation, 18, 57–67.
     21. Hvolby, H-H. and Thorstenson, A. (2000), “Performance measurement in small and medium-sized enterprises”, In Proceeding of the International Conference on Stimulating Manufacturing Excellence in SMEs, Coventry, 17–19 April.
     22. Kaplan, R.S. & Norton, D.P. (1996), The Balanced Scorecard : Translating Strategy into
     23. Action, Boston, Harvard Business School Press
     24. Keegan, D.P., Eiler, R.G. and Jones, C.R. (1989), “Are your performance measures obsolete?” Management Accounting, 70, 45–50.
     25. Laitinen Erkki K., Chong Gin (2006), “How do small companies measure their performance?” Problems and Perspectives in Management, vol. 4, issue 3, p 1-4.
     26. Lynch, R. and Cross, K. (1991), “Measure Up! Yardsticks for Continuous Improvement”, Cambridge: Blackwell.
     27. Marchini, I. (1995), Il governo della piccola impresa, vol. 3 – La gestione delle funzioni, Genova: ASPI/INS-EDIT.
     28. Martins, R.A. and Salerno, M.S. (1999), “Use of new performance measurement system, some empirical findings”, In Managing Operations Networks – VI International EurOMA Conference, Venice, Italy, 7–8 June.
     29. Maskel, B. (1989). “Performance measures for world class manufacturing”, Management Accounting, 5, 32–33.
     30. McAdam, R. (2000), “Quality models in an SME context”, International Journal of Quality and Reliability Management, 17, 305–323.
     31. Meekings, A. (1995), “Unlocking the potential of performance measurement: a guide to practical implementation”, Public Money and Management, October–December, 5–12.
     32. Nanni, A.J., Dixon, J.R. and Vollman, T.E. (1992), “Integrated performance measurement: management accounting to support the new manufacturing realities”, Journal of Management Accounting Research, 4, 1–19.
     33. Neely Andy, Richards Huw, Mills John, Platts Ken, Bourne Mike (1997), “Designing performance measures: a structured approach”, International Journal of Operations & Production Management, vol. 17, No. 11, p. 1-6.
     34. Noci, G. (1995), “Accounting and non-accounting based measures of quality-based performances in small firms”, International Journal of Operations and Production Management, 15, 78–106.
     35. Schneiderman, A. (1999), “Why balanced scorecards fail”, Journal of Strategic Performance Measurement, Special edition, 6, 6–11.
     36. Tenhunen, J., Rantanen, H. and Ukko, J. (2001), “SME-oriented Implementation of a Performance Measurement System”, Lahti, Finland: Department of Industrial Engineering and Management, Lappeenranta University of Technology.
     37. Tenhunen Jarkko, Ukko Jahani, Markus Tapio, Rantanen Hannu (2002), “Designing a performance measurement system: A case study in the telecom business”, Frontiers of e-business research.
     38. Tonchia, S. (2001), “Linking performance measurement systems to strategic and organizational choices”, International Journal of Business Performance Management, 2, 15–29.		zh_TW