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研究生:張明誠
研究生(外文):Mean-Chun Chang
論文名稱:以流程導向建立策略地圖架構之研究-以某政府事業單位為例
論文名稱(外文):A Case Study of Building Business Process Oriented Architectures for Strategy Mapping 
指導教授:朱惠中朱惠中引用關係
指導教授(外文):Huei-Chung Chu
學位類別:碩士
校院名稱:華梵大學
系所名稱:資訊管理學系碩士班
學門:電算機學門
學類:電算機一般學類
論文種類:學術論文
論文出版年:2005
畢業學年度:93
語文別:中文
論文頁數:96
中文關鍵詞:策略管理平衡計分卡策略地圖業務流程企業資源規劃系統維度分析
外文關鍵詞:Strategic ManagementBalanced scorecardStrategy MapsBusiness ProcessesEnterprise Resource PlanningDimensional Analysis
相關次數:
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平衡計分卡的應用,在歐美國家已有許多成功案例,國內企業界自1990年以來,開始逐步引進平衡計分卡,實施以來已有很好成效;近年來政府部門在民意高漲及外在環境快速變遷下,也開始投入研究應用;惟實施以來發現常會將平衡計分卡只作為監控目標的工具,直接討論各部門間的例行性預算執行作業作為關鍵績效指標,卻忽略整體政府組織策略之間的關聯性;導致最後整體營運績效並無法相對提升,遑論應用此方法來改善相關之績效。為解決此一問題,研擬將策略地圖映射之觀念與平衡計分卡之實務應用相互配合,導出相關之策略目標,再以平衡計分卡做有效的績效衡量。

本研究以政府事業單位個案研究為主體,以IDEF0方法解析組織內業務流程,建立細部模型分析問題,重新建構新模型完成流程再造建立策略地圖的基本架構,運用資訊系統整合績效管理及策略目標,找出可行邏輯推理操作內容與步驟,提出建議作為政府事業單位推動平衡計分卡參考。
There are many successful cases of the application of BSC in western countries, besides, the domestic enterprises have started bringing in BSC gradually since 1990 and achieves the quite good outcomes. Recently, the government departments also start investing in the application of BSI due to the upsurge of public opinion and rapid changing of outside environment, but it is often revealed that many government departments use BSC as the tool of monitoring target, and use the evaluations of their executions of routine budgets as the key performance indicator but neglect the relations between the overall government organizations. It will result in failing to promote the final whole operation performance, not to mention the enhancing the related performance by the application of BSC. For solving this problem, we try to cooperate the concept of the strategy mapping with the practical application of BSC. Finally we wish that we can get the related strategy targets and then evaluate the performance by BSC effectively.

This research, which is based on government business department, uses IDEF0 to analyze business processes in the organization, establishes detail model to analyze problem, rebuilds new model to complete business processes reengineering, constructs the fundamental architecture of strategy mapping, applies information systems to integrate the goal of performance management and strategy, derives the contents and procedures of feasibly logical inferences, and proposes suggestions for the reference of proposing BSC in government business department.
一、緒論 1
1.1 研究背景與動機 1
1.2 研究方向 6
1.3 研究目的 7
1.4 研究程序 8
1.5 研究貢獻 11
二、文獻探討 13
2.1 策略管理之探討 14
2.2 平衡計分卡之探討 23
2.3 策略地圖之探討 29
2.4 業務流程之探討 36
2.5 企業資源規劃系統之探討 38
2.6 維度分析之探討 39
三、研究架構與方法 44
3.1 研究架構 44
3.2 研究方法 46
四、個案研究-以某政府事業單位為例 58
4.1 資料說明 58
4.2 現況分析 63
4.3 建議個案單位推動策略地圖方案 73
五、結論與建議 87
5.1 研究結果與結論 87
5.2 建議 89
參考文獻 93
一、中文部分
1. 孫本初,「顧客導向」對當前行政管理之意涵,人事月刊,第21卷第2期,頁41-51,民國84年。
2. 魏啟林,全國行政單一窗口化運動的新意與企盼,人事月刊,第25卷第6期,頁4-10,民國86年。
3. 褚秀敏,關鍵成功因素與績效評估制度關連性之研究—以郵局為例,國立臺灣大學會計研究所碩士論文,民國87年。
4. 林水波、任可怡,人事服務理念之探討:評述全國行政單一窗口化方案,公務人員月刊,第19期,民國87年1月。
5. 蕭凱文等合著,SQL Server 7.0 OLAP Service 設計與實務應用,台北:華彩軟體,民國88年。
6. Bill Gates, Business@the speed of thought:using a digital nervous system著,樂為良譯,數位神經系統:與思考等快的明日世界,台北市:商周出版,民國88年。
7. 江岷欽、劉坤億,企業型政府:理念、實務、省思,台北:智勝出版社,民國88年。
8. 姜鐵虎,基於Web的ERP系統 ,中華財會網(www.e521.com) ,民國91年8月22日。
9. 張家鳯,2001,企業建立平衡計分卡以落實策略管理之個案研究,私立東吳大學企業管理學系碩士論文。
10.曾麗芬,2001,實施平衡計分卡之問題研究-以某銀行為例,國立政治大學會計學系未出版碩士論文。
11.蘇益良,2002,平衡計分卡於銀行策略管理之設計-以某商業銀行為例,私立東吳大學會計學系未出版碩士論文。
12. Kaplan & Norton 著,ARC遠擎管理顧問公司策略績效事業部譯,劉珊如審定,策略核心組織:以平衡計分卡有效執行企業策略,台北:臉譜出版社,民國92年。
13. 吳安妮,平衡計分卡之精髓,範疇及整合,會計研究月刊,第211期 ,頁45-55,民國92年6月。
14. Kaplan & Norton 著,陳正平等譯,策略地圖:串連組織策略從形成到徹底實施的動態管理工具,台北:臉譜出版社,民國93年。
二、英文部分
1. Arthur A. Thompson, Jr. and A. J. Strickland III, Strategic Management: Concepts and Cases, McGraw-Hill/Irwin Press, 2003.
2. Callie Berliner and James A. Brimson, etc., Cost Management for Today’s Advanced Manufacturing, Harvard Business School Press, pp. 3-10, 13-15, 1988.
3.Donna B. Stoddard and Sirkka Jarvenpa, Business Process Reengineering: Tactics for Managing Radical Change, Journal of Management Information Systems, pp4-6,1995 .
4.E. Goldratt,Theory of Constraints, Croton-on-Hudson, NY: North River Press, 1990.
5. Ferlie, E., Ashburer, L., Fitzgerald, L., and Pettigrew, A., The New Public Management in Action, NY: Oxford Press, 1996.
6. “Intergration Definition for Function Modeling(IDEF0)” , Federal Information Processing Standards Publication 183., December 21, 1993.
7. George Stalk, Jr., Philip Evans and Lawrence E. Shulman, Competing on Capabilities: The New Rules of Corporate Strategy, Harvard Business Review, March-April, 1992.
8. Gibbs, C., How to Make Customer Service Work, Journal of Management, pp.14-17, August, 1995.
9. D.Irwin, Strategy mapping in public sector, Long Rang Planning 35 pp. 637-647, 2002.
10. James A. Champy and Michael Hammer, Reengineering Work: Don’t Automate, Obliterate, Harvard Business Review, 1990.
11.John Shank and Vijay Govindarajan, Strategic Cost Management and the Value Chain, Journal of Cost Management 5, No. 4, pp. 5-21, 1992.
12.John Shank and Vijay Govindarajan, Strategic Cost Management: The Value Chain Perspective, Journal of Cost Management 6, No. 3, pp. 179-97, 1993.
13. Joseph R. Razek,Gordon A. Hosch and Martin Ives, Introduction to Governmental and Not-for Profit Accounting, Prentice Hall press, 2002.
14. Michael Barzelay,Babak J. Armajani, Sep, Breaking through Bureaucracy: A New Vision for Managing in Government, University of California Press, 1992.
15. Michael E. Porter, Competitive Advantage: Creating and Sustaining Superior Performance, New York: The Free Press, 1985.
16. Michael Hammer, Reengineering Work: Don't Automate & Obliterate, Harvard Business Review, pp. 104-112, July-August,1990.
17. Michael Hammer and James Champy, Reengineering the Corporation, New York Harper Business Press, 1993.
18. Osborne, D. and Oaebler, T., Reinventing Government: How the Entrepreneurial Spirit is Transforming the Public Sector, MA.: Addison-Wesley Publishing Company, 1992.
19. Osborne, D. and Plastrk, P., Banishing Bureaucracy: The fire Strate for Reirventing Government. Mass: Addision- Wesley Press, 1997.
20. Peters, G., Benchmarking Customer Service KS, University of Kanas Press, 1994.
21. PricewaterhouseCoopers Technology Center,TECHNOLOGY FORECAST: 2003–2005:The Intelligence Real-time Enterprise, 2003.
22. Ralph Kimball, John Wiley & Son, The Data Warehouse Toolkit , INC. New York Press,1996.
23.Richard L. Nolan and David C. Croson, Creative Destruction, Boston, Harvard Business Press, 1995.
24.Robert N. Anthony and Vijay ovindarajan, Management Control Systems , 11th ed.,McGraw Hill Press, 2003.
25. Robert S. Kaplan and David P. Norton, Strategy Maps: Converting Intangible assets into Tangible Outcomes, Harvard Business School Press, 2003.
26. Robin Cooper and Robert S. Kaplan, The Design of Cost Management Systems: Text and Cases 2nd ed., Prentice Hall Press, 1999.
27.Russell M. Linden, Seamless Government: a Practical Guide to Re-Engineering in the Public Sector, Jossey-Bass Press, 1994.
28. Shulman, L.E., Evans, P. & Stalk, G. , Competing on Capabilities: The New Rules of Corporate Strategy, Harvard Business Review , Mar-Apr ,1992.
29. Surajit C. & U. Dayal, An Overview of Data Warehousing & OLAP Technology, SIGMOD Record, Vol.26, No.1, Mar. 1997
30. Thomas H. Davenport and James E. Shor, The New Industrial Engineering: Information Technology and Business Process Redesign t, Sloan Management Review, pp. 11-27 , April-June,1990.
31. Thomas H. Davenport, Process Innovation, Boston, Harvard Business Press, 1993.
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