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研究生:葉月宏
研究生(外文):Yueh-Hung Yeh
論文名稱:高科技產業研發部門之績效監控與評核
論文名稱(外文):Performance Monitoring and Review of Research and Development Department in High Technology Industry
指導教授:蘇明鴻蘇明鴻引用關係
指導教授(外文):Ming-Hung Shu
口試委員:黃士滔楊金山
口試委員(外文):Shi-Tao HuangJin-Shan Yang
口試日期:2013-05-26
學位類別:碩士
校院名稱:國立高雄應用科技大學
系所名稱:工業工程與管理系碩士在職專班
學門:工程學門
學類:工業工程學類
論文種類:學術論文
論文出版年:2013
畢業學年度:101
語文別:英文
論文頁數:73
中文關鍵詞:平衡計分卡策略績效評核追蹤訊號
外文關鍵詞:Balanced scorecardStrategyPerformance evaluationTracking signal
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在現今國際競爭激烈的經濟環境中,高科技產業為以最低營運成本實現企業目標及追求股東價值極大化,益發仰賴其營運與研究發展能力。企業能夠獲利全然依靠本身競爭能力,因此如何妥善衡量企業經營績效並內化為企業發展策略及內部執行措施成為最重要的議題。財務量度反應企業過往營運策略的經營績效。然而為使企業永續經營成長,非財務量度亦不可或缺。基於此觀點,平衡計分卡即用以統合財務與非財務績效指標以兼顧企業與組織短期與長期的策略執行及績效評核。
企業是由不同尺度的功能組織或事業部組織所構成,並以不同程度的科層或水平協同形式聯合運作。各個尺度的功能或事業部組織皆應以企業營運方針及組織所賦予的任務為主軸,制定組織功能政策、發展策略以及績效評核之指標,並進行績效管理。在掌握平衡計分卡統合財務與非財務績效指標藉以確保組織短期與長期發展之核心思維後,若能針對特定企業內部組織妥善解釋各構面意義及訂定相對應之績效指標,平衡計分卡對該組織之績效管理應也可適用。
本研究著眼於具有特定功能與定位的某世界領先半導體企業之內部組織,應用平衡計分卡原則建立其績效管理系統。根據平衡計分卡四大構面定義策略目標後,制定各策略目標的因果關係以形成策略地圖,確保綜效。關鍵績效指標亦根據四大構面策略目標加以妥適定義與量化。
本文亦針對此內部組織員工執行效率提出靜態與動態績效指標作為績效監測之用,並以實際執行數據對這兩種績效指標進行妥適性探討。這些績效指標能使此內部組織管理階層對營運狀況獲得預警,以即時制定營運策略並調整資源分配。
綜言之,本文根據平衡計分卡原則建立企業內部組織之績效管理系統。此績效管理系統同時考量財務及非財務績效指標以兼顧組織的短期與長期發展。本文研究成果除了實際成為個案組織之績效管理方式外,亦可作為平衡計分卡應用於類似功能組織之績效評核的重要參考依據。
Under the contemporary economic environment with severe international competitions, high-tech industry relies heavily on its operation and research and development abilities to pursue the maximum profit and shareholder value with the minimum operation expense. The competence of a company is ensured by how it measures its operation performance, and how it internalizes the measure in accordance with its development strategy and operation guideline. Financial performance is a crucial indicator of the past operation strategy of a company. However, for a company to sustain and continuously grow, evaluation of its non-financial performance is indispensable. In view of this, the principle of balanced scorecard was proposed to include both financial and non-financial indicators for a company or organization to carry out its strategy and evaluate its performance. In this way, both short-term financial goals and long-term non-financial growth drivers are taken into account comprehensively.
Enterprises are composed of functional or divisional organizations in various scales, which cooperate in different hierarchies or levels. Functional or divisional organizations in different scales must establish their own organization development strategy and performance indicators based on company business policies and given tasks. By defining each perspective and corresponding financial and non-financial performance indicators for both short-term and long-term organization development, the balanced scorecard can also be applied to the performance management in the subsidiary organization.
Following the principle of balanced scorecard, this thesis aims at the establishment of a performance management system for a specific subsidiary organization in a leading semiconductor company. After strategic objectives from the four perspectives are defined in accordance with company strategy, they are causally linked to form the strategic map to ensure the synergy of these objectives. The key performance indicators according to the strategic objectives from the four perspectives of balanced scorecard are then properly defined and quantified.
Specifically for the work efficiency of an employee in the subsidiary organization, this thesis proposes static and dynamic performance indicators for performance monitoring. Feasibility of the two performance indicators is compared using actual operation data. These performance indicators benefit the management of the subsidiary organization in the way that the management receives precautions for timely operation decisions and resource adjustment.
Overall, this thesis follows the principle of balanced scorecard to establish a performance management system for a specific subsidiary organization in a semiconductor company. The system considers both financial and non-financial performance indicators to ensure the sustaining and growth of the organization. This thesis also serves as an important reference for similar organizations to construct their own performance management system.
Chinese Abstract i
Abstract iii
Acknowledgements vi
Contents vii
List of Table ix
List of Figure x
1. Introduction 1
1.1 Background 2
1.2 Motivation 5
1.3 Research Purpose 6
1.4 Research Scope and Limitation 8
2. Literature Review 10
2.1 Introduction of Balanced Scorecard 10
2.2 Related Research on Balanced Scorecard 17
2.3 Connection Between Performance Management and Balanced Scorecard 19
2.4 Application of Balanced Scorecard 21
3. Research Methodology 24
3.1 Semiconductor Industry 24
3.2 Introduction of R&D Lab 26
3.3 Technical Services by R&D Lab 28
3.5 Balanced Scorecard Performance Evaluation for Technical Services 35
3.6 Performance Indicators from Financial Perspective 38
3.7 Performance Indicators from Customer Perspective 42
3.8 Performance Indicators from Internal Process Perspective 46
3.9 Performance Indicators from Learning and Innovation Perspective 48
4. Performance Evaluation 52
4.1 Static Performance Evaluation 52
4.2 Dynamic Performance Evaluation 56
4.3 Case Study with Actual Operation Record 60
5. Conclusions 66
References 68
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