以平衡計分卡評估購併案的策略績效： hTC購併Beats個案研究

Abstract

本研究利用hTC 購併 BEATS案例來探討企業成長的策略，從購併前的策略思考及購併後是否能產生了 一加一大於二的綜效? 探討購併的績效為何? 本研究，利用平衡計分卡的財務、顧客、內部流程及學習成長等四個構面，來分析此購併案之績效並建立購併績效模型，進而用策略地圖來解析其四個構面間績效指標間的因果關係。最後透過結構性訪談所得結論及資料調查結果分析，對照與先前建立之購併績效模型期望值的關係。 此研究的目地，是希望能夠透過一個有效的購併模型來分析及預期企業購併績效，並藉由這些分析資料，從中找到其購併績效指標間之因果關係，進而達到經由此研究結論，提供企業購併有價值的參考方向。

This study uses hTC Mergers and Acquisitions Beats cases to explore the strategy of enterprise growth. In terms of the strategic thinking of prior the merger and after the merger, how can produce one plus one more than two of the comprehensive effect? Explore the performance of mergers and acquisitions? This study, using the balance scorecard of finance, customer, internal flow and learning growth and other four aspects, to analyze the performance of the purchase incorporated and establish a model of acquisition and performance, and then go through the strategy map to analyze the four aspects of the relationship between the performance indicators. Finally, the results of structured interview and data survey were analyzed to compare the relationship with the expectations of the previously established acquisition and performance model. The purpose of this study is to analyze and anticipate the enterprise's acquisition and performance through an effective model of mergers and acquisitions, and to find out the causal relationship between the purchasing and performance indicators through the analysis of these data, and then to reach the conclusion of this study and provide valuable reference directions for the purchase of enterprises.