臺灣博碩士論文加值系統

目前平衡計分卡的應用研究大抵皆以營利或非營利機構本體為對象，少有針對企業內部組織進行探討者。本研究著眼於具有特定功能與定位的企業內部組織應用平衡計分卡原則之績效評核，因作者實際參與該組織此項自發性活動之評估、制定與推動，因此得以清楚掌握該組織及其運作狀況的確切資訊。
本研究以日月光集團研發中核心產方案處所轄屬之四個實驗室為對象，應用平衡計分卡原則定義適當的財務、顧客、內部流程、創新學習等四大構面策略目標及相對應的關鍵績效指標，以問卷調查方式進行SPSS統計分析軟體，做描述性統計分析、信度分析、因素分析、單因素差異分析等方法找出建構平衡計分卡的方向與實際方法，依重要性排序後，訂出公司策略目標關鍵因子，並針對各項關鍵因子進行討論，擬定出日月光研發實驗室技術服務的經營策略及具體行動，提出研究結論與未來研究方向的建議。
最後借由平衡計分卡，以平衡計分卡的精神來引導組織將資源聚焦、並使策略落實執行，藉此提升員工基礎精神，使其組織更有系統的進行學習與成長。本研究所構建之經營策略及具體行動可用於技術服務部門進行績效管理，對於電子製造業，特別是包含多個實驗部門的績效管理最為適用，也可應用於其它相關產業。

Most of researches performed on Application of Balanced Scorecard focus currently on the object of profit-seeking or nonprofit-seeking organization itself, but discuss rarely into internal organization of enterprise. This thesis study will however, focus specifically on internal organization of enterprise having specific functionality as well as orientation and the principle of Balanced Scorecard applied thereby to performance management in particular. By writer’s personally participating in the evaluation, institution and promotion of such spontaneous activity implemented in the internal organization of enterprise, the detailed information with respect to the practical status of implementation of Balanced Scorecard is therefore, acquired quite accurately.
This thesis study aims to research specifically on the objects of four R&D Laboratories established under ASE Group and applies principle of Balanced Scorecard to determine appropriately the objective and/of strategy for four main factors in terms of finance, customer, internal process and innovation & learning, and corresponding Key Performance Indicators (KPI) thereof, and furthermore, by implementing the way of questionnaire survey, to perform SPSS on software and in the analysis of the method of descriptive statistics, reliability, factor and single-factor variance, figure out the substantial direction and practical method for establishment of Balanced Scorecard. After sorting the results of the foregoing by importance, the key factors in the overall business strategy and objective thereof can be accordingly indentified and moreover, respect key factor will be further discussed so as to form the operational strategies and specific measures taken by ASE R&D Laboratory for technical services and accordingly, set forth the conclusion of research performed and suggestions for advanced study thereafter.
Based eventually on the Balanced Scorecard, it is expected significantly to lead the organization to focus on the resource and realize the implementation of strategy pursuant to the essence of Balanced Scorecard so as to help organization with learning and growing much systematically. The operational strategies and specific measures established under this thesis study is expected to be applied by the division of technical services to performance management and particularly, them most suitably apply to the performance management incorporating multiple laboratories in the electronics manufacturing industry and might as well, to other relevant industries.

目錄I
表目錄II
圖目錄III
第一章 緒論
第一節 研究背景1
第二節 研究動機4
第三節 研究目的5
第四節 研究範圍與限制5
第五節 研究方法與架構7
第二章 文獻探討
第一節 平衡計分卡概述9
第二節 平衡計分卡相關研究13
第三節 績效管理與平衡計分卡的聯結15
第四節 平衡計分卡的實施16
第三章 研究方法
第一節 研究對象18
第二節 技術服務之平衡計分卡25
第三節 技術服務績效指標設定27
第四節 問卷設計37
第五節 資料分析方法38
第四章 研究分析
第一節 研發實驗室各構面之分析41
第二節 關鍵績效指標的產出44
第三節 關鍵績效指標差異性結果分析47
第五章 研究結果與討論
第一節 研究結果60
第二節 討論63
第六章 結論與建議
第一節 研究結果與結論66
第二節 研究建議69
參考文獻71
附錄78
表目錄
表2.1 企業生命週期各階段財務構面之考量與策略12
表3.1 日月光研發實驗室機械與可靠度特性服務項目及相關設備23
表3.2 日月光研發實驗室熱傳特性服務項目及相關設備23
表3.3 日月光研發實驗室材料特性服務項目及相關設備24
表3.4 日月光研發實驗室試片前處理與破壞分析服務項目及相關軟體與設備24
表3.5 日月光研發實驗室數值模擬服務項目及相關軟體25
表3.6 日月光研發實驗室技術服務平衡計分卡之績效指標36
表4.1 樣本分佈表40
表4.2 熱傳實驗室各個構面之分析41
表4.3 材料實驗室各個構面之分析42
表4.4 化學實驗室各個構面之分析43
表4.5 績效評估制度認知程度各構面信度與效度分析41
表4.6 績效衡量指標重要性程度信度與效度分析47
表4.7 個案對實驗室的績效評估制度目的很明確知覺分析49
表4.8 制定績效衡量指標時之考量依據知覺分析49
表4.9 集團績效共同性重要性分析50
表4.10 財務構面之重要性分析51
表4.11 顧客構面之重要性分析51
表4.12 內部流程構面之重要性分析52
表4.13 學習成長構面之重要性分析52
表4.14 平衡計分卡四構面之重要性分析53
表4.15 不同服務年資在實驗員績效衡量指標之變異數分析53
表4.16 不同服務年資在平衡計分卡四構面之變異數分析54
表4.17 不同服務年資在平衡計分卡顧客構面有明顯差異之因素表55
表4.18 不同學歷在實驗員績效衡量指標之變異數分析56
表4.19 不同學歷在平衡計分卡四構面之變異數分析56
表4.20 不同學歷在平衡計分卡各構面有明顯差異之因素表57
表5.1 差異性分析匯整60
表5.2 績效評估制度認知程度匯整61
表5.3 制定績效指標衡量依據匯整61
表5.4 平衡計分卡構面匯整62
表5.5 個人背景項在平衡計分卡上差異之匯整63
表6.1 平衡計分卡指標重要性排序65
表6.2 日月光研發實驗室技術服務的經營策略及具體行動66
表6.3 不同年資、學歷樣本特徵對平衡計分卡四個構面之指標差異67
圖目錄
圖1.1 平衡計分卡四大構面之績效指標及因果鏈3
圖1.2 平衡計分卡與組織願景與策略之結合3
圖1.3 研究流程架構7
圖2.1 顧客構面核心量度之間的因果鏈12
圖2.2 企業對顧客的價值量度13
圖2.3 企業內部流程價值鏈13
圖3.1 半導體產業供應鏈及台灣主要半導體企業位置圖19
圖3.2 主要半導體封裝型式示意圖19
圖3.3 日月光集團研發中心組織示意圖21
圖3.4 日月光核心產品方案處組織示意圖21
圖3.5 日月光研發實驗室技術服務之平衡計分卡26
圖3.6 日月光研發實驗室技術服務平衡計分卡策略目標之因果關係27

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