平衡計分卡之規畫與設計-以鋼鐵業為例

Abstract

由羅伯.柯普朗(Robert Kaplan)與大衛.諾頓(David Norton)創始的平衡計分卡，自1992年推展以來受到各界廣泛的注意，哈佛商業評論其為75年來最具效力之管理工具，美國『Fortune』雜誌一千大企業中已有超過半數導入平衡計分卡。近年來，平衡計分卡也逐漸受到國內企業界的重視，愈來愈多的企業導入平衡計分卡制度以有效衡量其策略執行績效。 本研究以一鋼鐵公司為研究對象，探討鋼鐵公司如何建立其平衡計分卡制度。本研究認為個案導入平衡計分卡的步驟為: 1. 公司內外的競爭環境分析(SWOT)、擬定競爭策略主題。 2. 根據策略重點發展公司層級策略目標及策略地圖。 3. 訂定公司策略性關鍵績效指標。 4. 根據公司策略發展各事業競爭策略及策略重點。 5. 訂定事業策略性關鍵績效指標。 6. 擬訂策略行動方案。 7. 導入策略資訊系統，加速平衡計分卡的推動。 另本研究也針對個案之平衡計分卡面臨的問題予以探討。

The Balanced Scorecard (BSC) has widely drawn attention from industries since it has been founded by Kaplan and Norton in 1992. Harvard Business Review praises it as the most powerful management system over the past 75 years. More than half of 「Fortune」1000 companies have introduced BSC to measure their strategic performance. In recent years, BSC also catches the attention from local companies. More and more local companies adopt BSC to effectively measure their strategic performance. This research conducts a case study of how BSC implemented to a steel company sectors by adopting BSC to the case study company. It was found from this research that the steps to implement BSC to a steel company are, 1. Conduct SWOT analysis and define strategy theme. 2. Develop company level strategy objectives based on strategy theme and strategy map accordingly. 3. Define company level key performance indicators. 4. Develop BU level strategy objectives based on strategy theme and strategy map accordingly. 5. Define BU key performance indicators. 6. Develop strategy initiatives. 7. Deploy BSC information system to speed up the execution of BSC. This research also reveals the problems resulted from the BSC implementation.