平衡計分卡與商業智慧系統整合應用之研究－以資訊軟體公司為例

Abstract

平衡計分卡是近年來相當受到重視的策略管理工具，它可以建構四個構面的策略指標，包含財務構面，顧客構面，企業內部流程構面，學習與成長構面，並指出企業的策略發展方向。商業智慧系統則可以將企業分散於不同地方的資訊匯整起來，進行全面地解讀及分析，能增進企業的資訊整合與資訊分析的能力，大幅增進決策效率與改善決策品質。如果能將以上二者加以整合應用，將可大幅縮小策略面與執行面的落差。 本研究主題即在於整合平衡計分卡與商業智慧系統，並建置一套整合二者的應用系統。首先，本研究先彙整出資訊軟體公司的平衡計分卡及策略地圖。接著，針對平衡計分卡的運作流程提出一套詳細的回饋流程，以這套回饋流程為基礎，將商業智慧系統加以整合應用。這回饋流程包含檢視、分析、決策三個階段，應用的系統則包括資料倉儲(Data Warehouse)，商業智慧入口網站(Business Intelligence Portal)，線上分析處理(OLAP)，資料採礦(Data Mining)，及相關的統計分析工具。

Balanced Scorecard (BSC) has been an important strategic management tool in recent years. It helps companies build strategic indicators in four perspectives composed of financial , customer, internal business processes, as well as learning and growth perspectives. Besides, BSC can also be used to indicate the strategic development direction of the company. Business Intelligence Systems (BIS) integrate the information located in various places. BIS enhance the company’s capability of explanation and analysis of the information thoroughly, improving decision efficiency and decision quality in a higher level. If we can integrate BSC and BIS properly, the gap between strategic perspective and execution perspective would be largely narrowed. The objective of this study is to integrate BSC and BIS, combined by the implement of an application system. First of all, we collect related information to build BSC and the strategy map for a software company. Secondly, a detailed feedback flow is developed by the operation flow of balanced scorecard, sufficiently integrating and applying to BIS composed of data warehouse, business intelligence portal, OLAP, data mining, and related statistics tools. It requires three steps, including viewing, analysis, and decision-making.