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研究生:劉長昀
研究生(外文):Liu Chang-Yun
論文名稱:以平衡計分卡觀點探討企業核心資源與經營效率--以台灣某電子公司為例
論文名稱(外文):Linking Operating Efficiency to Core Resources Based on the Balance Scorecard Framework--The Case Study of a Electronic Company in Taiwan
指導教授:張石柱張石柱引用關係
指導教授(外文):Shyr Juh Chang
學位類別:碩士
校院名稱:國防管理學院
系所名稱:國防財務資源研究所
學門:商業及管理學門
學類:財務金融學類
論文種類:學術論文
論文出版年:2002
畢業學年度:90
語文別:中文
論文頁數:75
中文關鍵詞:核心資源平衡計分卡績效指標資料包絡分析法
外文關鍵詞:core resourceBalanced Scorecardperformance indicatorData Envelopment Analysis
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  • 被引用被引用:61
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隨著數位技術的突飛猛進,及網際網路的普遍,電子高科技產業所面臨的競爭,越來越激烈。企業如何依據策略導向,整合及強化內部核心資源(Core Resources),創造競爭優勢,是企業得以持續經營之利基所在。
本研究以某電子公司為研究對象,以策略管理之觀點,探討個案公司之經營效率與核心資源,及長期競爭優勢之培養。本研究首先採用資料包絡分析法(Data Envelopment Analysis ; DEA)進行個案公司經營效率之評估;再將個案公司之績效指標(Performance Indicators)依平衡計分卡(Balanced Scorecard; BSC)之財務、顧客、內部流程及學習成長等四個構面加以區分,以迴歸分析法探討各項績效指標與經營效率的關係,藉以找出企業的核心資源,並探討核心資源與策略管理的關聯性。
研究結果發現:(1) 效率分析結果顯示個案公司之整體經營,尚稱平穩,維應作好妥善資源配置,以避免營運過程中之震盪。 (2) 差額變數分析顯示在資源配置上應作控制,以減少無效率的發生。 (3) 經營效率與績效指標關聯性分析結果顯示,企業內部流程構面之管理費佔員工數比率,及學習成長構面員工研發額與企業經營效率有顯著相關;個案公司可據此發展出其核心資源。
本研究之實證結果,除可提供個案公司經營管理之建議,其研究架構亦可作為企業探討核心資源及培養競爭優勢之參考。
Electronics high-tech companies are facing more and more challenges with the improvement of digital techniques and the increasing use of the Internet. In such context, creating competitive advantage by integrating and reinforcing core resources has become the key to success for these companies.
Using a case study methodology, this paper sets out to explore the case company’s performance, core resources and long-term competitive advantage from a strategic perspective. To do this, three steps are taken. First, the case company’s performance was evaluated using the Data Envelopment Analysis approach. Second, performance indicators were grouped into four dimensions based on the Balanced Scorecard (BSC) viewpoint. Third, a regression model was run to examine the relationship of performance indicators with the case company’s performance, by which the company’s core resources can be located.
The findings suggest as follows: (1) the case company is smooth in terms of the whole operation and appropriately allocating its resources can keep operation away from irregular fluctuation; (2) well controlling allocation of resources is needed to reduce inefficiency, according to the slack variable analysis; (3) the indicators found to be related to the case company’s performance are the ratio of administrative expense to number of employees and the ratio of R&D expenditure to number of employees, which belong to the ‘internal process’ and ‘learning and growth’ elements in BSC terms, respectively.
This research not only provides some suggestions to the case company, but also builds up an analysis framework for companies to locate their core resources and help to create competitive advantage.
誌謝…………………………………………………………………….Ⅰ
中文摘要……………………………………………………………….Ⅱ
英文摘要……………………………………………………………….Ⅲ
目錄…………………………………………………………………….Ⅳ
圖目錄………………………………………………………………….Ⅵ
表目錄………………………………………………………………….Ⅶ
第一章 緒 論………………………………………………………….1
1.1研究背景與動機………………………………………………...1
1.2研究目的………………………………………………………...3
1.3研究方法………………………………………………………...3
1.4論文架構………………………………………………………...4
1.5研究流程………………………………………………………...5
第二章 文獻探討…………………………………………………….6
2.1績效評估與指標………………………………………………...6
2.2平衡計分卡之相關文獻………………………………………..10
2.3核心資源之相關文獻…………………………………………..18
2.4策略管理………………………………………………………..27
2.5資料包絡分析法之相關文獻…………………………………..29
第三章 研究設計……………………………………………………35
3.1研究樣本………………………………………………………..35
3.2個案研究法……………………………………………………..36
3.3研究方法………………………………………………………..39
第四章 個案公司介紹………………………………………………48
4.1產業現況及特性……………………………………………….48
4.2個案公司沿革與組織結構…………………………………….51
4.3個案公司營運狀況…………………………………………….55
4.4個案公司經營策略…………………………………………….57
第五章 實証分析……………………………………………………59
5.1經營效率分析結果…………………………………………….59
5.2經營效率與績效指標關聯性分析…………………………….64
5.3核心資源分析………………………………………………..66
第六章 結論與建議…………………………………………………68
6.1 研究結論……………………………………………………….68
6.2 研究建議……………………………………………………….69
6.3 研究限制……………………………………………………….70
參考文獻…………………………………………………….…71
附錄A訪談記錄表……………………………………………..79
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