家族企業成長及經營之策略地圖：以 T 食品公司為例

Abstract

此論文為2017年一日本加工食品 X 家族企業在家族成員加入公司後，繪製的策略地圖，希望改善其財務和非財務的績效表現。然而，該策略地圖並未如預期促進公司績效表現：原因如下。 1）未充分反映 2017 年的內、外部環境；2）執行方案與目標不一致，沒有讓每個員工充分發揮、達到公司最大利益、共同實現策略目標。 參考其他實證研究、收集市場訊息、分析2017年內外部環境及透過各項訪談、歸納並發展T 公司在2017年全新的策略地圖・Balanced Score Card為此策略地圖重要元素之一。

A Japanese family firm that manufactures processed food X started to create a strategic map to improve its financial and non-financial performance in 2017, after key family members' onboarding in the firm. However, the strategic map created by the firm did not contribute to an increase in net income for the following reasons: 1) it did not adequately reflect the internal and external environment in 2017, and 2) the vision and action plan were not consistent and did not allow each team member of the firm to work toward achieving common strategic goals. This paper analyzes the external and internal environment in 2017 through desktop research and interviews with relevant parties. Based on this analysis, we will examine what kind of growth strategy Company T should have had at the time and how this strategy should have been reflected in the strategic map. The balanced scorecard, an important component of the strategic map, also incorporates elements specific to family businesses.