A Study of the Applicability of Balanced Scorecard Based Performance Management System for an International Air Expresss Carrier

Abstract

鑑於平衡計分卡之應用廣為學界研究及業界所推崇為一有效之管理工具以加強組織之策略發展，策略性之計畫與績效管理，本研究主要探討將其應用在一家國際航空快遞公司運務作業部之適用性以推動更好的績效。 除了探討策略、績效管理與平衡計分卡相關文獻外，本研究針對該國際航空快遞公司運務作業部現行之策略性計畫、績效評量與管理與予審視與檢討。同時，也將該公司運務作業部若要實施以平衡計分卡為導向之績效管理所面臨的不足之處與以探究。 相較於平衡計分卡之評量架構與重視組織策略之精神要義，該國際航空快遞公司以人員-服務-利潤的經營哲學為導向之績效評量與管理制度在運務作業門缺少顧客構面之評量，而在各個構面評量間之平衡也稍嫌不足。運務作業部仍有空間創造更好的績效。 組織之策略應著重於重要之議題上，而這些重要之議題則應該加以有效地管理。本研究在探討現狀與不足之處後，亦針對組織策略之加強、調整不同層級之績效評量架構和建構一個有效獎勵制度相結合之績效管理制度與予建議。 所有之探討與建議均著重於追求更佳之績效以持續該公司在業界的領先地位。

In view that Balanced Scorecard is well recognized as a powerful tool for organizations to reinforce strategy development, strategic planning and performance management, this paper attempts to study its applicability in operations department of an International Air Express carrier and give recommendation for driving better performance. In addition to literature review on the topics of strategy, performance management and Balanced Scorecard, the research reviews current status of strategy development, performance measurement and management systems in operations department of this air express carrier. It defines the gap given that company wants to implement Balanced Scorecard based performance management system. Compared with Balanced Scorecard framework and its essence of strategy focus and linkage, the study reveals that performance management guided by people-service-profit philosophy in operations department misses customer perspective and has unbalance among all perspectives. Opportunities are identified for better performance. What matters, what strategy focuses, and what strategy focuses, what’s managed. This study also provides recommendation including reinforcement of strategy focus in organization, re-constructing performance measurement structure at all levels and performance management system with effective rewarding system linked to sustain success.