臺灣博碩士論文加值系統

企業經營之目標在於符合股東及顧客的需求，以便不斷地獲得資金投入與持續獲利成長，而管理者為了達到目標就必須依靠績效衡量評估企業經營的成果，良好的績效指標不但可作為企業內不同層級人員與部門績效衡量的基礎外，同時可輔助管理者持續改善的參考點。然而，績效衡量若要輔助管理者監控指標與持續改善，以達到企業的目標，就必須要將財務績效指標與運籌績效指標相結合，當財務績效指標發生異常，藉由財務績效與運籌績效之間的關聯性，管理者能夠從最高層發生異常的指標追溯至最基層的運籌指標，根據指標所監控的流程，進行相關的管理與改善，使財務績效表現良好，使管理者能夠達成組織目標，符合股東及顧客的期望。
本研究以供應鏈作業參考模式(Supply Chain Operation Reference Model, SCOR Model)為基礎，提出一般性的財務績效與運籌績效關聯性分析架構，輔助管理者進行績效管理時，依循此架構與方法，一層一層萃取與分析，能夠更容易監控及管理。本研究利用系統動力學工具－Vensim作為繪圖軟體，提供模型建立者方便修改模型變數內容的介面工具。本研究並以紡織產業的E公司為個案分析，透過所建構的一般性績效與績效之關聯性分析架構與步驟應用於此個案當中。
本研究之成果可輔助高階管理者了解財務績效之間的關連性，管理者藉由此架構與步驟可層層追溯影響財務績效發生異常之原因，達到快速改善為目標，以便能夠符合股東及顧客的需求，本研究以供應鏈作業參考模式(SCOR Model)為基礎，尋找出財務指標與運籌指標兩者之成本動因，建立流程與績效指標關聯性架構，同時本研究所建構的一般性運籌績效管理與財務績效之關聯性架構可依據不同的產業的情況做修正，建立其他產業的運籌績效管理與財務績效之關聯性架構。

Goal of the enterprise management lies in conforms to the shareholder and customer's demand, in order to unceasingly obtain the fund investment with to continue to make a profit the growth, but superintendent in order to achieve the goal must depend upon the performance measurement which the achievements weight appraisal enterprise manages. The good performance indicator not only may take in enterprise different level personnel and outside department performance measurement foundation, simultaneously may assist the reference point which the superintendent continues to improve. However, the performance measurement if assists the superintendent to monitor the indicator with to continue to improve, achieved the enterprise the goal, must have to integrate the financial performance indicator and the logistics performance indicator, when the financial performance indicator occurs exceptionally, the relevance by between the financial performance and the logistics performance connection, the superintendent can herewith unusual indicator from the topmost story to trace to the most basic unit logistics indicator, monitors the process according to the indicator, carries on the correlation the management and the improvement, causes the financial performance to be good, enables the superintendent can to achieve the organization goal, conforms to the shareholder and customer's expectation.
This research take Supply Chain Operation Reference Model (SCOR Model) as a foundation, proposed when the general financial performance and the logistics performance relevance analysis framework, the auxiliary superintendent carries on the performance management. Superintendent can relies on this framework and the method to extract and the analysis, easier to monitor and the management. This research using system dynamics tool - Vensim took the cartography software, provides the model establishment convenience revision model variable content to lie between the surface tool. This of research and take textile industry E Corporation as the case study analysis, penetrates constructs the relevance analysis framework and the step the general performance and the performance applies in case study.
Achievement of the this research may assist the topmost superintendent to understand between the financial performance the correlation. The superintendent may layer upon layer trace the influence finance performance from this the framework and the step to have exceptionally the reason, achieved the fast improvement is a goal, in order to conform to the shareholder and customer's demand. This research take Supply Chain Operation Reference Model (SCOR Model) as a foundation, seeks both the financial indicator and the logistics indicator cost driven, establishes the process and the performance indicator relevance framework. This research constructs relevance framework the general logistics performance management and the financial performance may rest on different industrial the situation to make the revision, establishes other industrial relevance framework the logistics performance management and the financial performance.

摘 要 II
Abstract III
圖 次 VII
表 次 IX
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 研究方法與研究流程 3
1.4 章節架構 5
第二章 文獻探討 7
2.1 績效衡量與管理相關文獻 7
2.1.1 績效衡量之定義與目的 7
2.1.2 企業整體層級績效之分析與管理 10
2.1.3 企業運作層級績效之衡量與管理 18
2.1.4 小結 22
2.2 運籌績效管理相關文獻 23
2.2.1 運籌管理之定義與範疇 23
2.2.2 運籌績效之衡量 27
2.2.3 運籌績效管理架構 36
2.2.4 小結 38
2.3 供應鏈作業參考模式(Supply Chain Operations Reference Model) 39
2.3.1 供應鏈作業參考模式基本簡介 39
2.3.2 階層式運籌流程分析 40
2.3.3 運籌績效指標衡量 43
2.3.4 小結 45
第三章 運籌管理績效指標關聯性之分析架構 47
3.1 架構概觀 47
3.2 階段一：運籌績效與財務績效之定義與引導 50
3.3 階段二：運籌績效與財務績效關聯圖建置 55
3.4 階段三：運籌績效指標之財務影響性分析 60
3.4.1 分析法一：財務績效指標關聯性分析 60
3.4.2 分析法二：財務績效與運籌績效關聯性分析 63
3.4.3 分析法三：運籌績效與流程關聯性分析 66
第四章 案例分析 68
4.1 個案公司之簡介 68
4.2 階段一：運籌績效與財務績效之定義與引導 69
4.3 階段二：運籌績效與財務績效關聯圖建置 72
4.4 階段三：運籌績效指標之財務影響性分析 75
4.4.1 分析法一：E公司財務績效指標關聯性分析 75
4.4.2 分析法二：E公司財務績效與運籌績效關聯性分析 82
4.4.3 分析法三：E公司運籌績效與流程關聯性分析 85
第五章 結論及建議 86
5.1 研究成果 86
5.2 研究貢獻 87
5.3 研究限制 87
5.4 未來研究方向建議 88
文獻參考 89
附錄一 財務績效指標拆解過程 93
附錄二 E公司以SCOR為基礎的績效指標 101
附錄三 運籌績效與財務績效影響表 112

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