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標題: | 公司經營績效管理與競爭策略分析-以外國上市A公司為例 A Study on the Competitive Strategies and Performance Management: Using a US Listed Company as an Example |
作者: | Yi-Hsu Chiang 江益旭 |
指導教授: | 林世銘 |
關鍵字: | SWOT,公司價值,經營績效管理, SWOT,Corporate Value,Operating Performance Evaluation and Management, |
出版年 : | 2015 |
學位: | 碩士 |
摘要: | 全球企業無不希望在世界舞台中佔有一席之地,公司價值的創造與品牌的經營在此扮演了關鍵的角色,然公司價值的創造除了提供最佳的產品與貼心的服務使顧客滿意度與營業收入提升之外,同時須要營造健全的內部控制環境和嚴謹與及時的經營績效制度,方能創造品牌、公司、員工與股東的最高價值,業使企業在競爭激烈的經營環境中嶄露頭角,達成策略規劃之目的。 本論文是以個案研究方式進行,研究個案中的公司如何進行績效之設定與評量,掌握公司的風險與機會,使公司能達到對股東承諾與預期的經營目標與績效。個案公司為建築技術設備廠商,母公司位於OECD工業先進國家之一,成立於1975年,於美國紐約證券交易所上市,於世界各國均設有銷售點,本個案以台灣地區銷售子公司為例。為達到台灣市產佔有率第一名的策略目標,個案公司致力透過達到有效的績效管理制度,落實財務預測之事前與事後分析與管理,將個案公司績效與各利潤中心 not;績效結合,並於每月進行各項指標之考核與分析,以期達到承諾集團母公司經營目標之目的,並逐步有計畫地達到我國市場佔有率第一的策略目標。 文中先闡述個案公司的策略目標,透過瞭解財務部門組織架構與公司績效管理模式,再運用SWOT架構分析其績效管理策略之形成,並進一步以企業價值創造之角度,歸納比較各式績效制定與評估措施之效果,最後觀察其執行結果,並由結果確認了執行有效的績效與營運管理制度,確實為個案公司帶來了穩定的銷售量、毛利、稅前與息前盈餘與較高的公司價值和集團整體股票市值。本論文最後提出一些對於未來的建議,做為持續使用績效評估競爭策略提升其市場佔有率之參考: 一、 業務人員績效獎金應採部分遞延發放措施,提升專案後續執行效率與績效。 二、 建議財務績效與預算應與市場趨勢緊密結合,協助精準設定績效目標,避免在景氣循環變動時,目標設定過高或過低。 三、 建議設定員工與管理階層均參與訂定之營運目標,並使用排除獎金影響數之盈餘目標做為績效衡量指標,避免員工錯誤解讀實際營運績效。 四、 建議非財務人員應積極加強財務相關訓練,使銷售與營運活動之實際執行人員,更加了解其行動方案對財務預算與績效之影響。 五、 對於未依據公司規定正確執行財務報導之人員,進行懲處後應持續觀察受懲處人員之改善作為,達到實際有效的控制,並避免受懲人員績效惡化。 Most companies around the world would like to excel in international corporates rankings. This relies not only on creating high corporate value and super brand management, but also on creating sound internal control environment and maintaining timely and comprehensive operating performance management system. With controls and performance management system built, a company is able to compete well in competitive operating environment and to achieve its strategy purpose. A Taiwanese subsidiary company was selected as an example for the case study. This study is to find out how an example company set up its performance objective and evaluate its performance to monitor its risk and opportunity to achieve its commitment to stakeholders and to achieve planned operating performance target. The case company and its parent company are a building technology service and equipment provider. Its parent company was established in 1975, located in OECD industry country and listed in New York Stock Exchange market with various selling entities around the world. To achieve its strategy objective as number one Taiwan market share, the case company uses a comprehensive performance management system to manage its operating performance in advance and afterword. The case company aligned its financial performance target with its branches and profit centers. On a regular basis, the case company performs variance analysis between its planned and forecasted target and actual results, monitoring and controlling risks and opportunity, in order to achieve its performance strategy objective. This study starts with understanding the strategy of the case company and then analyzing its financial department organization and its financial and non-financial performance management method. This study applies SWOT matrix to analyze performance management strategies of the case company and further utilizes the corporate value creation model to sum up and compare the performance evaluation impact from different performance management tools and methods. In the latter part of this study, the result of the execution of the performance management strategies does improve the case company’s stability of its performance on sales units, sales amounts, margin, EBIT and market value of its parent company. Some suggestions are also provided for the case company for pursuing the future growth with its market share by using its performance management system: 1. Sales incentive should be partially deferred after order is booked to improve performance of projects after order taken by the case company. 2. The case company’s financial performance target in plan or in forecast should be in line with economic trend in individual market to calibrate precisely on the performance target, preventing planned goal appears too high or too low to achieve when individual economic fluctuates differently against general market trend. 3. The case company should seek agreement and commitment from its employees and management on its performance target. And its financial performance target should exclude incentive impact to prevent employees misunderstanding its actual performance result. 4. Non-financial employees should be trained with financial related knowledge to understand more about related impact on performance results from their selling and operating activities. 5. The case company should continue to closely monitor performance enhancement actions of its employees who are reprimanded due to improper financial activities to control and improve the employees’ performance after the punishment. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/18093 |
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顯示於系所單位: | 會計與管理決策組 |
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