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研究生:王本哲
研究生(外文):WANG PEN TSE
論文名稱:從知識管理觀點探討平衡計分卡於會計作業之運用─以國際航空站為例
論文名稱(外文):On the study of applying balanced scorecard to accounting process from knowledge management view:using international airport as example
指導教授:徐綺憶徐綺憶引用關係
學位類別:碩士
校院名稱:開南管理學院
系所名稱:資訊管理系碩士班
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:101
中文關鍵詞:國際機場知識管理平衡計分卡關鍵績效指標
外文關鍵詞:International AirportKnowledge ManagementBalanced ScorecardKey Performance Indicators
相關次數:
  • 被引用被引用:7
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  • 收藏至我的研究室書目清單書目收藏:2
為了順應網際網路及資訊科技發展趨勢,企業投入了大量資金與設備,其主要目的在改善企業營運流程及強化其競爭力。然而在內部運用了各式的系統、平台、資料庫後,企業又面臨了一項全新的挑戰,那就是如何將資訊整合應用成為提升效益的新的策略思考方向,知識管理工作應勢而生。
國際航空站年旅客量已突破兩仟萬人次,航站使命是發展達世界級水準的航空客運、貨運及其它相關業務。因此,如何快速掌握資訊,以更有效的方式處理財務、流程、員工及顧客關係,是國際航空站高階管理階層不斷思考的課題。然而,國際航空站長久以來均以會計制度為主要的評量方法,以至無法反應出財務面之外的平衡績效。平衡計分卡可針對國際機場業務特性,以資訊科技為基礎,建立知識管理模式,並在滿足管理控制的基本需求後,更能成為策略控制的有力工具。為解決傳統的財務量度的不足,本研究即以平衡計分卡為策略管理與分析工具,著重在國際航空站內部會計作業之探討,釐清國際航空站的組織使命、會計願景與其策略議題、目標及驅動因素,建構出國際航站兼顧 「財務」、「顧客」、「內部流程」、「學習與成長」 四構面的關鍵績效指標。
研究中發現,會計部門在發展平衡計分卡過程中最大的挑戰,是必須把「資料處理系統」 和「會計系統」整合在一起;就如同杜拉克所說:新出現的「交易會計」在把經營和預期結果聯繫在一起。意圖把會計資訊轉化為決策上最重要的資訊,把它從關注過去的營運成本改為對預期回收的估計。於擬定策略性衡量指標「目標值」時,更發現會計部門在推展相關業務所採行的方式,除了墨守成規外,完全未考量、或嘗試以其他關聯性方式替代,以至於顧客構面量度資料,完全無法建立。更使我們確定,爾後將加強於顧客構面之全面性服務領導管理流程,以指引國際航空站會計作業有關「績效」上升之方向及作法,進而增進會計資源之有效運用。
In order to catch up with the pace of the Internet and Information Technology (IT), businesses often invest in a significant amount of capital and equipment to improve business process and obtain competitive advantage. After introducing stove-piped systems, platforms, and databases, however, businesses confront an unprecedented challenge that requires them to rethink a strategy for integrating information applications. This brings about Knowledge Management.
The volume of International Airport is more than twenty million passengers per year. The mission of the Airport is to achieve the top world-class passenger transport and cargo transport. Therefore, its management team always focuses on the issue of how to get right information in right time, and use the right way to handle finance, process, staff, and customers. The Airport has been using accounting systems as its sole performance measurement for a long time. This performance measurement, however, cannot reflect balanced performance other than finance. Balanced Scorecard can be applied to the Airport according to its unique features. It uses information technology as basis to develop knowledge management model. Once the basic managerial control requirement is achieved, Balanced Scorecard can be a powerful strategic managerial tool. Since traditional financial performance measurement is not enough, this thesis adopts Balanced Scorecard as a strategic management and analytical tool. It focuses on investigating the Airport’s internal accounting process; crystallize the Airport’s organization mission, accounting vision and strategic issues, goals, and performance drivers. The proposed key performance indicators for the Airport include the following four aspects: Finance, Customers, Internal Process, and Learning and Growth.
The study found that one of the most challenging things encountered when the accounting division develops its Balanced Scorecard is to integrate Data Processing Systems with Accounting Systems; as Peter Drucker indicated: the emerged Transaction Accounting puts together with operating and expected result. It attempts to convert accounting information into critical information for decisions. It changes from concentrating the operating cost as used in the past to predicting the return. Furthermore, when setting the Objective Values of strategic measurement indicators, the research found that the measure data of customer aspect can not be established. The reason is that the accounting department did not adopt, nor did it attempt to adopt alternatives to explore its business. This finding confirms us that in the future emphasis must be laid on improving the customer aspect with omni-service leading and managing process. This will, in turn, direct the International Airport’s accounting process to improve its performance and utilize its accounting resource more effectively.
目 錄
頁數
謝 詞 ------------------------------------------------------------------------------- I
中文摘要 ---------------------------------------------------------------------------- II
英文摘要 ---------------------------------------------------------------------------- III
目 錄 -------------------------------------------------------------------------------- V
表次 ------------------------------------------------------------------------------ Ⅶ
圖次 ------------------------------------------------------------------------------- Ⅸ

第一章緒論 ------------------------------------------------------------------ 1
第一節研究背景與動機------------------------------------------------- 1
第二節 研究目的與範圍--------------------------------------------------- 3
第三節論文架構 -------------------------------------------------------- 4

第二章文獻探討 -------------------------------------------------------------- 6
第一節知識管理------------------------------------------------------------ 6
第二節績效評估----------------------------------------------------------- 18
第三節平衡計分卡--------------------------------------------------------- 22

第三章平衡計分卡 ---------------------------------------------------------- 29
第一節平衡計分卡之起源與精神-------------------------------------- 29
第二節建立整合性的管理體系----------------------------------------- 31
第三節創造以策略為核心的組織-------------------------------------- 32
第四節平衡計分卡之設計步驟------------------------------------------41
第五節績效衡量------------------------------------------------------------42
第六節對本研究的啟示---------------------------------------------------43
第四章研究方法 -------------------------------------------------------------- 45
第一節個案研究方法論--------------------------------------------------- 45
第二節本論文之研究方法------------------------------------------------ 48

第五章個案研究 ------------------------------------------------------------- 49
第一節個案介紹------------------------------------------------------------ 49
第二節應用平衡計分卡於個案公司------------------------------------ 68
第三節 從知識管理觀點探討會計流程--------------------------------- 82

第六章結論與建議------------------------------------------------------------ 93
第一節結論------------------------------------------------------------------ 93
第二節建議------------------------------------------------------------------ 95

參考文獻 ------------------------------------------------------------------------- 96

表 次
頁數
表2-1知識的定義--------------------------------------------------------------- 7
表2-2知識管理的定義--------------------------------------------------------- 9
表2-3知識管理觀點----------------------------------------------------------- 10
表2-4知識管理範疇----------------------------------------------------------- 13
表2-5知識管理應用----------------------------------------------------------- 14
表2-6績效衡量範圍----------------------------------------------------------- 19
表2-7行政機關生產力指標-------------------------------------------------- 20
表2-8平衡計分卡相關論述-------------------------------------------------- 26
表3-1Kaplan & Norton重要論述------------------------------------------- 29
表3-2績效衡量內容----------------------------------------------------------- 42
表4-1個案研究主要特性----------------------------------------------------- 45
表4-2各學者對個案研究的定義-------------------------------------------- 46
表5-1 航站整體系統架構---------------------------------------------------- 58
表5-2收益循環作業程序----------------------------------------------------- 62
表5-3採購支出循環作業程序----------------------------------------------- 64
表5-4團體獎勵----------------------------------------------------------------- 67
表5-5問題分類----------------------------------------------------------------- 70
表5-6國際航空站會計業務現況與人員配置----------------------------- 72
表5-7平衡計分卡各構面量度與比重員配置----------------------------- 76
表5-8策略性衡量指標目標值------------------------------------------------77
表5-9國際航空站會計部門平衡計分卡各構面量度與比重------------78
表5-10 策略性衡量指標之目標值----------------------------------------------81

圖 次
頁數
圖1-1論文架構 ----------------------------------------------------------------- 5
圖2-1組織知識創造理論------------------------------------------------------ 8
圖2-2知識管理內涵概念圖------------------------------------------------- 12
圖2-3資料倉儲架構---------------------------------------------------------- 16
圖2-4 平衡計分卡與商業智慧工具搭配運作-------------------------- 17
圖2-5轉化願景及策略------------------------------------------------------- 24
圖2-6管理策略流程----------------------------------------------------------- 25
圖2-7連結四個構面--------------------------------------------------------- 26
圖3-1推動平衡計分卡七個標準------------------------------------------- 30
圖3-2平衡計分卡之組成要素及溝通系統------------------------------- 32
圖3-3整合資源於策略上--------------------------------------------------- 33
圖3-4建構策略核心組織五大基本法則--------------------------------- 34
圖3-5轉化願景階段圖----------------------------------------------------- 35
圖3-6平衡計分卡提供一個將策略轉化為行動方案----------------- 36
圖3-7願景轉化為策略議題----------------------------------------------- 37
圖3-8運用多重管道進行溝通--------------------------------------------- 38
圖3-9欠缺管理策略的流程----------------------------------------------- 39
圖3-10 建立策略管理的循環機制---------------------------------------- 40
圖3-11 平衡計分卡之設計步驟---------------------------------------------- 41
圖5-1組織架構----------------------------------------------------------------- 50
圖5-2組織內部連繫圖--------------------------------------------------------- 57
圖5-3軟硬體及網路架構----------------------------------------------------- 60
圖5-4收益循環程序----------------------------------------------------------- 61
圖5-5支出循環程序----------------------------------------------------------- 63
圖5-6形成四大構面策略----------------------------------------------------- 74
圖5-7策略地圖----------------------------------------------------------------- 75
圖5-8四大構面因果關係----------------------------------------------------- 80
圖5-9 八大交易循環----------------------------------------------------------- 82
圖5-10 資料倉儲流程---------------------------------------------------------- 84
圖5-11 實施平衡計分卡流程-------------------------------------------------- 89
圖5-12 三層式商業智慧解決方案架構圖----------------------------------- 90
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