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研究生:陳志瑋
研究生(外文):Zhi–Wei Chen
論文名稱:結合市場發展策略與平衡計分卡之可行性探討─以個案公司冷氣機升級產品為例
論文名稱(外文):Exploring the Combination of Market Development Strategy and Balanced Scorecard in Taiwanese SMEs: An Example of Upgraded Products in An Air Conditioner Manufacture
指導教授:吳俊儀吳俊儀引用關係
學位類別:碩士
校院名稱:國立虎尾科技大學
系所名稱:經營管理研究所
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2013
畢業學年度:101
語文別:中文
論文頁數:95
中文關鍵詞:平衡計分卡策略型態關鍵成功因素個案研究類型比對
外文關鍵詞:Balanced ScorecardStrategy TypeKey Success FactorsCase Study ResearchPattern Matching
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中小企業在台灣經濟發展過程中扮演著舉足輕重的角色,近年來面對大陸及東南亞低勞工成本國家的競爭下,台灣中小企業除了積極鞏固原有產品的市場外,亦需積極進行產品升級,以開拓新市場,維繫企業之生命力。本研究主要探討台灣中小企業產品升級以開拓新市場時,藉由導入平衡計分卡(BSC)系統以落實其策略型態時所需之關鍵成功因素。本研究以一家台灣專業空調設備廠為例,經由文獻探討及與其高層深度訪談後,提出適合其升級產品新市場之策略型態,以及對應之能落實其策略型態之五項平衡計分卡關鍵成功因素命題,在與個案公司相關部門深度訪談並蒐集相關文件紀錄後,以行銷策略中的目標行銷(STP)分析與類型比對法協助個案公司探討出適合之型態策略和各項關鍵成功因素契合情形。研究結果顯示,個案公司適合遠見型策略,其所對應的五項導入平衡計分卡關鍵成功因素中,除了「內部共識策略願景與目標明確」與「建構管理資訊與傳達整合系統」此二項關鍵成功因素命題尚待加強外,其它如「高階管理者的支持與參與」、「建立平衡計分卡團隊」與「溝通並連結策略目標和量度」等,個案公司現況均能符合命題要求,最後也與個案公司各單位主管共同商討並挑選出適合公司之BSC四大構面所需要之關鍵績效指標(KPI),本研究亦提出對個案公司如何從策略型態連結至BSC及行動方案之整體推動的架構建議,以協助其導入平衡計分卡,達成落實其開拓新升級產品市場之策略型態。

SMEs have been playing a pivotal role in the process of Taiwan’s economic development. In the recent years, in the competition from low labor costs among China and Southeast Asia countries, Taiwan''s SMEs are not only encouraged to actively consolidate the existing products in the market, but should also to actively upgrade its products to new markets to maintain the vitality of enterprises. This study investigates the product upgrade of Taiwan''s SMEs to explore new markets, by introducing the Balanced Scorecard (BSC) system in order to implement its strategy types for the key success factors needed. This study uses a Taiwan professional air-conditioning plant as an example, through literature review and interviews with executives to propose the upgraded products which are suited to their new market strategy types, as well as the ability to implement its strategic corresponding patterns of five BSCs'' key success factors proposition. After the data collection process with the relevant departments via in-depth interviews and relevant documentary records, the marketing strategy of target marketing (STP) analysis and pattern matching method are used to help the company to explore the patterns of suitable strategies and key success factors which are suitable to the situation of the case study company. The results show that the case company is suitable with the vision type strategy. Balanced Scorecard has found out five key success factors including "Internal consensus on a clear strategic vision and objectives" and "Construction Management Information and Communication Integration System". These two key success factors need to be strengthened; while the other factors such as "Top management support and participation", "Establishing Balanced Scorecard team" and "Communication and link strategic objectives and measure”, the status of the case company can meet the requirements of the proposition. Finally, this study also discusses with the various units of the case study company competent and pick up the most appropriate needed four dimensions of key performance indicators (KPI) for the Company’s BSC. This study also suggests how the case study company to use strategy types linked to BSC and action plans to promote the overall structure of recommendations, to assist them importing Balanced Scorecard to reach the implementation of its pioneering new upgraded product market strategy types.

摘要 ---i
Abstract ---iii
致謝 ---v
目錄 ---vi
表目錄 ---ix
圖目錄 ---x
第一章 緒論 ---1
1.1研究背景與動機 ---1
1.2研究目的 ---4
1.3論文架構與研究流程 ---5
1.3.1 論文架構 ---5
1.3.2 研究流程 ---6
第二章 文獻探討 ---7
2.1產品市場 ---7
2.1.1 產業結構 ---7
2.2.2 冷氣機產品市場概述 ---8
2.2策略 ---12
2.2.1策略執行 ---13
2.2.2 策略型態 ---16
2.3平衡計分卡(BSC) ---19
2.3.1 平衡計分卡的起源 ---19
2.3.2平衡計分卡的四大構面 ---20
2.3.3平衡計分卡實施步驟 ---28
2.3.4 關鍵績效指標(KPI) ---31
2.4關鍵成功因素(KSF) ---40
2.4.1導入平衡計分卡之關鍵成功因素 ---42
2.5不同策略型態與導入平衡計分卡之關鍵成功因素間的關係 ---49
第三章 研究方法 ---56
3.1個案研究法 ---56
3.1.1研究方法的選擇 ---58
3.1.2個案研究法的設計 ---60
3.1.3 個案研究法的品質 ---61
3.1.4 個案研究法的類型 ---63
3.1.5個案研究法的證據來源 ---64
3.2研究個案簡介 ---66
3.2.1訪談計畫與訪談清單 ---67
第四章 研究結果與分析 ---69
4.1策略型態類型比對結果 ---69
4.2關鍵成功因素命題類型比對結果 ---71
4.3個案公司之KPI ---74
第五章 結論與建議 ---77
5.1研究結論 ---77
5.2研究建議 ---79
5.3 研究限制與後續建議 ---83
參考文獻 ---84
Extended Abstract ---90
Chapter 1 Introduction ---91
Chapter 2 Literature ---91
Chapter 3 Research Methods ---93
Chapter 4 Research Results ---93
Chapter 5 Conclusions ---94
簡歷 ---95


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