臺灣博碩士論文加值系統

本研究主要針對通訊產業不可或缺之頻率元件產業，以個案公司為實證分析研究對象，研究期間自民國92年1月至96年12月，運用敘述性統計分析、相關係數分析、變異數分析及多元迴歸分析方法，探討平衡計分卡非財務構面績效與財務構面績效之關聯性；並探討那些績效指標是影響其財務構面之關鍵者。
本研究以營業利益率代表財務構面績效指標，經實證分析發現，個案公司近五年之營業利益率高於同業平均表現，而正向影響其績效者，在學習與成長構面為：學歷比重、人均薪資、員工產能及員工滿意度，在內部流程構面為：銷售效益指標、研發效益指標及固定資產週轉率，在顧客構面為：存貨週轉率、應收款項週轉率及市場佔有率。
綜合各構面之顯著影響指標，以複迴歸分析歸納，得到最適配影響財務構面之模型為：營業利益率= 0.24*人均薪資 + 0.217*研發效益指標 + 0.676*市場佔有率，該實證模型之解釋力達86.2%。

關鍵字: 績效指標、績效衡量、平衡計分卡

This research is focus on frequency component industry, which is one of the critical materials for communication device and system industries. “T” company, a manufacturer of frequency component, is the subject for this case study.
This research applied the data of “T” company from January 2003 to December 2007. By using analysis methods of Descriptive Statistics, Correlation Coefficient Analysis, Analysis of Variance (ANOVA) and Multiple Regression Analysis on the data from “T” company, we try to examine the relativity of Balanced Scorecard between financial perspectives performance and non-financial perspectives performance. In the mean time, we’ll also identify which Key Performance Index (KPI) is the major factor for financial perspectives performance.
Operating profit ratio is defined as the key performance index of the financial perspectives in this case study. Analyzed on the real data shown that “T” company performed a better operating profit ratio compared to their competitor in the past five years. The factors positively make the performance better , in the learning and growth perspective are education degree, employee average salary, unit per headcount and employee satisfaction. In the internal business process perspective, the factors are sales efficiency index, R&;D efficiency index and fixed asset turnover rate. In the customer perspective, the factors are inventory turnover rate, account receivable turnover rate and market share rate.
Summarized all the factors and indexes mentioned above and analyzed by using regression analysis, we can find that the model of “Operating Profit Ratio = 0.24*employee average salary + 0.217* R&;D efficiency index + 0.676*market share rate” can best described on the financial perspectives. The explanation value of this model is 86.2%.


Key words: Performance Index; Performance Measurement; Balanced Scorecard.

目 錄
書名頁 i
論文口試委員審定書 ii
授權書 iii
中文摘要 iv
英文摘要 v
誌謝 vii
目 錄 viii
表 目 錄 ix
圖 目 錄 x
第一章 緒論 1
1.1 研究背景與動機 1
1.2研究目的 2
1.3 研究架構與流程 3
第二章 文獻探討 5
2.1 績效衡量 5
2.2 平衡計分卡之探討 10
2.3 平衡計分卡之構面 13
2.4 平衡計分卡之衡量指標 17
2.5 平衡計分卡應用於績效衡量之實證研究 22
第三章 研究方法 28
3.1觀念性架構 28
3.2研究假說及實證模型 30
3.3變數的定義與衡量 34
3.4資料分析方法 36
3.5資料來源 39
第四章 個案實證分析 40
4.1 個案公司概述 40
4.2 實證分析 50
第五章 結論與建議 64
5.1 研究結論 64
5.2 研究建議 65
5.3本研究之限制 67
5.4 後續之研究建議 68
國內參考文獻 69
國外參考文獻 72

國內參考文獻
1.于永泓(2002)，「從台灣企業成功導入平衡計分卡實例談平衡計分卡e化工具與後續制度維護」，《會計研究月刊》，第201期(8月)，82-96。
2.于泳泓譯(2002)，Paul R. Niven著,《平衡計分卡最佳實務：按部就班，成功導入》，台北市：商周出版社。
3.王中山(民95)，「平衡計分卡四個構面因果關係之研究—以台灣資訊電子業為例」，碩士論文，中央大學財務金融研究所。
4.王心瑩(1998)，「企業經營績效與產業景氣循環之關聯—以台灣半導體業為例」，碩士論文，政治大學會計學系。
5.吳安妮( 1997)，「平衡計分卡轉換策略為行動 (下)」，《會計研究月刊》， 第 136期，108~117。
6.吳安妮( 1997)，「平衡計分卡轉換策略為行動 (上)」，《會計研究月刊》， 第134期，133~139。
7.吳安妮( 1997)，「平衡計分卡轉換策略為行動 (中)」，《會計研究月刊》， 第 135期，102~115。
8.吳安妮(2003)，「平衡計分卡精髓、範疇及整合」，《會計研究月刊》，第211 期。
9.吳安妮、劉俊儒(民90)，「員工面、內部營運面及顧客面對財務績效影響之實證研究」，《台灣管理學刊》，第一卷第一期(8月)，125-150。
10.吳明通(民92)，「企業導入平衡計分卡之績效研究—以帝強鋼鐵為例」，碩士論文，中山大學高階經營碩士班。
11.呂佳蓉(2000)，「資訊電子業資本結構與經營績效關聯性研究」，碩士論文，東吳大學會計學系。
12.李長榮(民93)，「平衡計分卡之導入—以電子零件通路商為例」，碩士論文，台灣科技管理研究所。
13.周齊武、Kamal Haddad、吳安妮 (民89)，「企業推行平衡計分卡之可行結構—台灣經理人員之觀點（一）」，《會計研究月刊》，第174 期。
14.周齊武、Kamal Haddad、吳安妮 (民89)，「企業推行平衡計分卡之可行結構—台灣經理人員之觀點（二）」，《會計研究月刊》，第175 期。
15.周齊武、Kamal Haddad、吳安妮 (民89)，「企業推行平衡計分卡之可行結構—台灣經理人員之觀點（三）」，《會計研究月刊》，第176 期。
16.林文雄(民87)，「經營績效平衡表」，《管理會計月刊》，第45期，1-13。
17.邱創華(民96)，「頻率元件產業人力資本、財務績效與企業價值關聯性之研究」，碩士論文，元智大學管理研究所。
18.邱皓政(2007)，《量化研究與統計分析—第三版》，台北市：五南出版社。
19.施振榮(1996)，《再造宏碁—開創、成長與挑戰》，台北市：天下文化版社。
20.科普朗、諾頓著；朱凱道譯(1999)，《平衡計分卡—資訊時代的策略管理工具》， 台北市：臉譜文化出版社。
21.許士軍(2000)，《績效評估導讀—走向創新時代的組織績效評估》，台北市：天下遠見出版社。
22.陳哲彥(1998)，「人力資源管理與組織績效之關係」，碩士論文，中山大學人力資源管理研究所。
23.陳瑜芬、吳翠治、鄭凱文(2007)，「平衡式計分卡(BSC)四構面之衡量指標與其關聯性之研究—以台灣之資訊電子業為例」，《中華管理評論國際學報》，第十卷第二期(5月)。
24.曾慈君(民92)，「以平衡計分卡建構企業國際化之績效衡量模式」，碩士論文，長榮大學經營管理研究所。
25.黃英忠(1997)，《人力資源管理》，台北市：三民書局。
26.黃嘉若(民95)，「製造系統的績效評估」，博士論文，清華大學工業工程與工程管理研究所。
27.劉平文(民80)，《經營分析與企業診斷─業經營系統觀》，台北：華泰書局。
28.蔡有丁(2001)，「財務與非財務績效指標抵換關係之探討─以作業基金為例」，碩士論文，國防管理學院資源管理研究所。
29.蔡宗佑、林谷鴻(民95)，「應用平衡計分卡探討高科技光電產業的營運績效及達成組織目標的效能評估—以個案公司(背光模組廠)為例」，《工程科技與教育學刊》，第三卷第二期(6月)，210-226。
30.韓文仁、莊立民、廖嚁生(2004)「以平衡計分卡觀點建構績效管理系統之實證研究—以台灣資訊電子業之個案公司為例」，《立德學報》，第一卷第二期，(6月)。


國外參考文獻
1.Agus. A., Krishnan, S., &; Kadir, S.(2000). “The structural impact of total quality management on financial performance relative to competitors through customer satisfaction : A study of Malaysian manufacturing companies”,Total Quality Management, 11(4)：S808-S819.
2.Anderson, E.W. &; Sullivan, M.W.(1994). ”The Antecedents and Consequences of Customer Satisfaction for Firms”, Marketing Science, Vol. 12, pp. 25-43.
3.Banker, R. D., H. Chang, S. N. Janakiraman and C. Konstans. (2004), “A Balanced Scorecards Analysis of Performance Metric”, European Journal of Operational Research, 154, No.2, pp.423-436.
4.Beach, D. S.,(1980), “Personnel: The Management of People at Work”, N.Y: Macmillan Publishing.
5.Becker, G. (1964), ” Human capital”, New York: Columbia University Press.
6.Chow, C. W., K. M. Haddad, and J. E. Williamson. (1997), “Applying the Balance Scorecard to Small Companies”, Management Accounting, August, vol. 1, no. 2, pp. 21-27.
7.Dresner, M., &; Xu, K.(1995),”Customer service, customer satisfaction, and corporate performance in the service sector”, Journal of Business Logistics,16(1): 23-40.
8.Drucker, P. (1973), “Management Tasks, Responsibilities Practices”, Harper &; Row, New York
9.Duquette, D. J., CPA, &; Stowe, A. M., CPA. (1992),” Enter the era of performance measurement reporting”, Government Accountants Journal, 19-20.
10.Edwards, M.R. and J.R. Sproull.(1983), “Rating the Raters Improres Performance Appraisals”, Personnel Administration, Vol.28, No.8, p.77.
11.Fletcher, H. D. and D.B. Smith.(2004),”Managing for Value: Developing A Performance Measurement System Integrating EVA and the BSC in Strategic planning” ,Journal of Business Strategies, 21, No.1, pp. 1-17.
12.Fortuin Leonard, (1988),”Performance Indicators: Why, Where, and How?”, European Journal of Operational Research, Vol.34, No.1, pp.1-14.
13.Galbreath,J.(2000),“Knowledge Management Technology in Education: An Overview”, Educational Technology, 40 ,5 , 28-33.
14.Griffin, J. (1996),” The internet’s expanding role in building customer loyalty”, Direct Marketing, 59(7), 50-53.
15.Hoque, Z., &; James, W. (2000),” Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance”, Journal of Management Accounting Research, Vol. 12, 1–17
16.Hronce,S.M. (1998),”Vital Signs Using Quality、Time And Cost Performance Measurement To Chart Your Company’s Future”.
17.Kaplan, R.S.and D.P. Norton. (1992),”The Balanced Scorecard-Measures That Drive Performancer”, Harvard Business Review, Jan-Feb, (1992), P.P.71-79.
18.Kast Fremont, (1980),”Scanning the Future Environment,” California Management Review, Vol.23, No.1, pp.22-33.
19.Kaufman, R(1988).”Preparing Useful Performance Indicators. Training &; Development”, September: 80.
20.Leonard-Barton, D. (1992), “Core capabilities and core rigidities: a paradox in managing new product development＂, Strategic Management Journal 13(5): 363–380.
21.Lev, B. and T. Sougiannis,(1996), “The Capitalization, Amortization, and Value Relevance of R&;D”, Journal of Accounting and Economics, 21, 107-138.
22.Maiga, A.S. and F. A. Jacobs. (2003), “Balanced scorecard, Activity-Based Costing and Company Performance: An Empirical Analysis”, Journal of Managerial Issues, 15, No.3, pp. 283-301.
23.Malmi, T., (2001), “Balanced Scorecards in Finnish Companies”, Management Accounting Research, 12, 207-220.
24.Middlemist, R. D., &; Luther, D.(1981),”Join effects of assigned goal level and incentive structure on task performance”, A laboratory study. Journal of Applied Psychology, 66: 598-603.
25.Mondy, R.W.&; Robert, M.Noe,(1990),”Human Resource Management”, 4th Ed.,New York: Allen &; Bacon Inc.
26.Morin, R. A. and L. J. Sherry (2001), “Driving Shareholder Value: Value-Building Techniques for Creating Shareholder Wealth”, New York: McGraw-Hill Publishing.
27.Paul, J. Champagne (1982),”Using Labor management Committee to Improve Productivility”, Human Resource Management, Vol.21, No.2. pp.67-73.
28.Peter F. Druck,(1980), ”Management for Tomorrow-Managing in Turbulent Times”,Industry Week, Vol.205, April 1980, pp.54-64。
29.Rebitzer, J. B. and L. J. Taylor (1995), “Efficiency Wages and Employment Rents: The Employer-Size Wage Effect in the Job Market for Lawyers”, Journal of Labor Economics, Vol. 13, No.4, pp.678-709.
30.Reichheld, F. and Jr. Sasser, W. E.,(1990), “Zero Defections: Quality Comes to Services”, Harvard Business Review, September-October, pp. 105-111.
31.Ruekert, R. W., Walker, O. C., &; Roering, K. J.(1985),”The organization of marketing activities： A contingency theory of structure and performance”, Journal of Marketing, 49, pp.13-25.
32.Ryan, J. and E. J. Walsh (1997),“Agency and Tax Explanations of Security Issuance Decisions”, Journal of Business Finance and Accounting, 24, No.7, pp.943-961.
33.Schuler, R. S.(1996),”Human Resource Management: Positioning for the 21st Century”, Minnesota: West.
34.Siems, T., &; Barr, R. (1998),” Benchmarking the productive efficiency of U.S. Banks”, Financial Industry Studies, (December), 11-24.
35.Simons, M. A.,(1995),”Feminist Interpretations of Simone De Beauvoia, Introduction”, Chapter 1,8,12. University Park: Penn State University.
36.Steers, R.M(1995), ”Problems in The Maesurement of Organization Effectiveness” , Administrative Science Quarterly, Vol. 20,No.4 pp.546-564.
37.Stockes, A.D(1982),”On the Tensorial Nature of Fluxes in Continues Media”,Chemical Engineering Education, Vol. 16,No.2,pp. 82-87.
38.Szilagyi, A.D(1981), ”management and Performance”,California: Goodyear Publishing Company, Inc.
39.Trueman, B., M.H.F. Wong, and X. Zhang,(2000), “The Eyeballs Have It: Searching for the Value in Internet Stocks”, Journal of Accounting Research, 38, Supplement, pp. 137-162.
40.Wong, J., (1999), “A Balanced Scorecard Approach to Analyzing Non-Financial and Financial Performance Measures in the US Airlines Industry”, summer paper of doctoral program in Accounting, Unversity of Oregon.