企業集團針對旗下事業群進行績效評估之制度建立與比較

Abstract

企業集團對我國經濟的影響力日益加深，針對這樣特殊的組織型態，要達到有效的管理控制，必須仰賴績效評估的機制，而牽涉的議題，可廣泛的分為集團的總體表現及集團旗下事業群之間的相對績效。然而，雖然對於前者的研究已經相當豐富，但著墨於後者的研究，卻遠不如前者。 因此，本研究的目的在於針對企業集團建立適當的績效評估流程，以協助其評估及比較旗下事業群的績效，作為將來獎酬制度與資源分配之參考依據。 為了達到該目的，本研究參考並修正三種制度與研究工具，建立了三套績效評估制度。首先，採用中華徵信所用來衡量企業體質強弱的企業經營績效綜合指標，經過轉換，變成足以評估集團事業群的指標；此外，我們也運用目前相當熱門的效率比較工具---資料包絡分析法，來進行績效評估；最後，為了能夠建立一套與策略連結的全面性評估制度，我們參考美國生產力與品質中心耗時27年所發展的指標，運用分析層級法的精神與研究架構，建立出整合性的績效評估系統。 在運用上述三種方法對目標集團旗下事業群進行實際的績效評估與衡量之後，我們分析三者之間的差異，比較三者的特質與優缺點，並將其對事業群與集團未來發展的影響加以說明。透過上述的分析可以得知，對於規模龐大、營運錯綜複雜的企業集團組織型態而言，整合性績效評估系統是最適合的績效評估制度，足以凝聚內部共識並引領集團經營方向。

The impacts of corporates are getting greater and greatert in terms of economy. To achieve effective management control, corporates must rely on the mechanism of performance evaluation.This will have to cover two macro issues. One is the whole performance of the corporate itself, the other is to what degree the business groups and units under corporate contribute to corporate. So far, many reaserches and studies are focused on the former issue, but few are on the latter one. As a result, this study is aimed at designing and comparing systems for corporate to evaluate performance of its business groups and units and we hope this will provide corporate with some criteria for profit sharing and resource allocation. We would propose three systems to tackle this issue. First, we revise the indexes offered by China Credit Information Service, Ltd so that they would be suited to evaluating business group by corporates. Second, we adopt Data Envelop Analysis approach to measure, which is used in measuring and comparing efficiency among units. Last, to build a comprehensive and stratrgy-related evauating system, we refert to the indexes of American Productivity and Quality Center, and develop an Integrated Performance Evaluating System based on Analytic Hierarchical Process. After evaluating the performances of business groups and units under our target corporate, we then compare the advantages and disadvantsges of the three systems. Moreover, we also analyze the influence of these systems on the future of the corporate and business groups. As a corporate with large scale and complicated operations, Integrated Performance Evaluating System is the best and optimal approach for it to evaluate and rank its business groups and units