建構組織平衡計分卡中關鍵績效指標方法之研究-以CMMI為基礎

Abstract

台灣組織企業所面臨外在環境急劇的變化，使得經營方面面臨空前的挑戰。企業為求生存及發展，紛紛尋求各種發展策略以提昇競爭優勢。紛紛建立或導入平衡計分卡（Balanced Score Card; BSC），並運用其財務，顧客，內部流程與學習成長四構面來平衡發展，以協助釐清並訂定組織策略目標，進而透過以BSC所發展一系列的執行計畫，達成組織企業永續經營之目的，而BSC其中最重要也最不易發展的一個環節就是各項關鍵績效指標(Key Performance Indicator; KPI)的建立與衡量。能力成熟度整合模式（Capability Maturity Model Integration；CMMI）是軟體組織所運用於協助專案發展時如何降低重工，提升品質績效上有重大貢獻的管理方法，其中又以在能力成熟度第二級度量與分析流程領域與第四級上的量化績效管理方法對BSC在發展關鍵績效指標上之應用有顯著的相關。本研究目的為建構企業組織關鍵績效衡量指標，並試著以CMMI方法為基礎，尋求發展另一種模式作為建構之參考，期能提升企業組織整體績效，輔助達成組織策略目標。

The Taiwan enterprises are on the enormously external environment change which causes the management needs to face the unprecedented challenge. The enterprises are striving for the survival and seek kinds of development strategy to improve the competitive ability. The enterprises begin to implement the Balanced Scorecard, BSC, to achieve their competitive capacity strategy. With adopting finance aspect, the customer aspect, the internal work flow aspect and the learning aspect, the enterprises can construct and identify a balance development strategy of organization as well as clear the goal of the organization strategy. By execution of the series of plans developed by BSC, the enterprises can achieve their business goal. However, the most important and difficult of the developing of BSC is to construct the rule and measurement of the Key Performance Indicator, KPI. The methodology of Capability Maturity Model Integration, CMMI, is the key approach for software organization to assist the project management for reducing task rework, and improving the quality management of software. Upon CMMI level second, the flow of Measurement and Analysis, and level fourth, Quantification Performance Management, CMMI has the remarkable correlation on helping BSC on development the key performance indicators. The purpose of this research is to construct the enterprise key performance Indicators by using CMMI methodology as a foundation to build up a model which can help on accomplishment the strategy of the enterprises. In and improve the performance of the organizations.