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研究生:田中玉
論文名稱:平衡計分卡之設計─以國內M銀行信用卡部門為個案研究對象
指導教授:吳安妮吳安妮引用關係
學位類別:碩士
校院名稱:國立政治大學
系所名稱:會計學系
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:1998
畢業學年度:86
語文別:中文
論文頁數:161
中文關鍵詞:平衡記分卡
外文關鍵詞:信用卡
相關次數:
  • 被引用被引用:69
  • 點閱點閱:420
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  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:1
  在現今全球競爭激烈的環境中,商品的供給需求型態,已由供給面轉為需求面,成為顧客導向的新經濟社會。是以傳統的績效評估制度對現今的經濟環境而言,顯然是無法滿足企業在策略運用上所需的資訊,更會導致錯誤的決策及競爭機會的喪失。
  國外學者對平衡計分卡的的研究已進行多年,卻多偏向概括性的探討,加上國內這方面是首篇針對此一主題研究的,故本研究擬採用個案研究的方式,了解本國金融個案公司建立平衡計分卡的情形,並對欲研究的問題進行更深入的探討。
  本研究先針對個案公司所面臨的大環境進行探討,並對以往之作業方式檢討,確立出下列七大缺口:
  【缺口一】政策過於抽象
  【缺口二】教育訓練不足
  【缺口三】顧客滿意度問卷調查項目不夠明確也不完整
  【缺口四】日常營運因果關係薄弱
  【缺口五】太過側重效率面
  【缺口六】徵信照會規則未適時修改
  【缺口七】作業量與決策及教育訓練無關
  於是,針對個案公司以往所遇到的困境,個案公司決採用平衡計分卡的觀念來解決目前徵信作業中心所面臨的各項難題,並最後與獎懲制度相結合,真正落實於管理體系之中。
  本研究的目的,除了對平稀計分卡做歸納陳述外,並以國內一金融公司為研究對象,以個案研究的方式詳細說明此項制度對公司的效益及影響,可提供給相同產業之其他公司,或其他產業在考慮採行此新技術時之參考。
  In the present environment of drastic global competition, the modek of product has already transferred from supply to demand and that becomes customer - driven''s new economic society. For present economic environment, the traditional performannce system obviously doesn''t satisfy the information which the firm needs to employ in their scheme; moreover it leads erroneous decision and loses the competivtive opportunities.
  The extermal scholars have researched the balanced scorecard for many years but most of them are inclined toward generality research. This is the first time that the theme - research focuses on this respect in our country, so this research adopts the way which analyzes the individual case in order to recognize the use of the balanced scorecard.
  First, this research focuses on the study of the big environment which the company of this case faces, and reviews and discusses its former business operation and then establishes firmly seven big defect:
  DefectⅠ: Policy is too abstract.
  DefectⅡ:Educatinal training is not enough.
  DefectⅢ:The poll of customer satisfaction is not clear, definite, and complete.
  DefectⅣ:The cause and effect of daily business operation is weak.
  DefectⅤ:The place too much particular emphasis on efficiency.
  DefectⅥ:The rule about credit isn''t improved in time?
  DefectⅦ:The business operation is not relative to the decisions and the educational training.
  Therefore, focusing on the difficulty of the individual case, the company of this case decided to employ balanced scorecard to solve the problems which the company faces, putting the reward system into practice in the manaement control system.
  The purpose of this research is not only introducing the balanced scorecard but also setting a example by analyzing the individual case. And this research can supply a example for other companies in the same industry or other industries.
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