平衡計(jì)分卡之動(dòng)態(tài)性
葉金成* 黃婷筠**
摘要
Robert S. Kaplan與David P. Norton于1992年提出平衡計(jì)分卡（BSC）后，策略與績(jī)效評(píng)量結(jié)合之研究即成為當(dāng)代管理會(huì)計(jì)研究之主題；然而現(xiàn)有之平衡計(jì)分卡仍存有非財(cái)務(wù)衡量與結(jié)果之低相關(guān)性、僵固的財(cái)務(wù)結(jié)果、多指針陷阱與超載衡量、財(cái)務(wù)與非財(cái)務(wù)衡量間抵換的困難以及策略長(zhǎng)期效應(yīng)呈現(xiàn)的問(wèn)題等等之限制。
本研究基于策略為系統(tǒng)調(diào)適環(huán)境沖擊之工具，且具有長(zhǎng)短期之效應(yīng)，故本研究的目的主要在了解企業(yè)與環(huán)境互動(dòng)過(guò)程以及企業(yè)內(nèi)部作業(yè)活動(dòng)互動(dòng)之機(jī)制，進(jìn)而提供一種動(dòng)態(tài)性平衡計(jì)分卡。本研究以系統(tǒng)動(dòng)態(tài)學(xué)為方法論，系統(tǒng)動(dòng)態(tài)學(xué)系提供了解環(huán)境、系統(tǒng)與子系統(tǒng)間交互關(guān)系和復(fù)雜性之較佳研究工具。本研究透對(duì)半導(dǎo)體業(yè)之了解，研究建構(gòu)一個(gè)半導(dǎo)體產(chǎn)業(yè)之一般性系統(tǒng)結(jié)構(gòu)，再選擇具代表性個(gè)案公司建立定量系統(tǒng)動(dòng)態(tài)模式，由模式產(chǎn)生動(dòng)態(tài)平衡計(jì)分卡(DBSC)，其可捕捉各績(jī)效指針之長(zhǎng)短期變動(dòng)行為，并了解策略于不同環(huán)境下之長(zhǎng)短期效應(yīng)，明確判斷和選擇最適策略。
關(guān)鍵詞：平衡計(jì)分卡、動(dòng)態(tài)性、策略、績(jī)效、半導(dǎo)體產(chǎn)業(yè)。
Dynamics of Balanced Scorecard
Chin-Chen Yeh Ting-Yun Huang
Abstract
After Robert S. Kaplan and David P. Norton promoted the balanced scorecard (BSC) in 1992, studying that combine strategy with performance evaluation becomes the subject of new management accounting research. However, there are problems and limitations that the low relation between non-financial measurement and results, ossified financial results, excess indices and measures, difficulties of trading off financial and non-financial measurement, and long-term strategy effects, etc. in the balanced scorecard.
This study based on the strategies that the tools adjust system with environment change, and it possesses long-term and short-term effect. The objectives of this study are going to comprehend the interaction process of business and environment, and functions of internal operational activities in business, and further, providing a dynamic balanced scorecard. System dynamics is the research methodology and it provides that better studying tool to understand the interaction and complexity of environment, system and subsystem. This study relies on the semiconductor industry research to build a generic dynamic structure and choose a representative case to build the quantitative system dynamics models, and then the models would result in dynamic balanced scorecard (DBSC). It could catch various long-term and short-term changes of performance indices and effects of strategies in the various environments, and then choose the optimal strategy.
Key words: Balanced scorecard; Dynamics; Strategy; Performance; Semiconductor industry.
第壹章 緒論
二十世紀(jì)末Robert S. Kaplan與David P. Norton進(jìn)行的一項(xiàng)策略性管理研究計(jì)劃，共同發(fā)展了平衡計(jì)分卡 ，其目的在于平衡短期與長(zhǎng)期之目標(biāo)、財(cái)務(wù)與非財(cái)務(wù)績(jī)效的量度、落后與領(lǐng)先的指針間及企業(yè)外部與內(nèi)部構(gòu)面，以反映企業(yè)運(yùn)籌帷幄的成果。
平衡計(jì)分卡會(huì)使管理者重視各種績(jī)效，因非財(cái)務(wù)與經(jīng)營(yíng)指針能衡量公司造成的基本變動(dòng)；而這些變動(dòng)在財(cái)務(wù)上的利得也許不能在短期盈余上捕捉信號(hào)，但對(duì)非財(cái)務(wù)衡量方法強(qiáng)而有力的改進(jìn)，便能為未來(lái)經(jīng)濟(jì)價(jià)值之預(yù)期提供信號(hào)。
國(guó)內(nèi)文獻(xiàn)對(duì)于平衡計(jì)分卡之探討，多著重平衡計(jì)分卡的策略、愿景與成功因素之探討；將策略與量度連結(jié)及建構(gòu)出個(gè)案企業(yè)的平衡計(jì)分卡，然對(duì)平衡計(jì)分卡最重要的管理流程：策略之中長(zhǎng)期效益在現(xiàn)有計(jì)分卡僅表達(dá)固定時(shí)間點(diǎn)的績(jī)效，未呈現(xiàn)企業(yè)的動(dòng)態(tài)狀況，且多偏重于點(diǎn)其的效果，使得舊策略無(wú)法回饋新策略方案，且策略間的學(xué)習(xí)都少有著墨，因策略之效益多于數(shù)年后方能反應(yīng)，本研究稱(chēng)此為策略的回饋與學(xué)習(xí)；如何使策略與短、中長(zhǎng)期績(jī)效相互連結(jié)則需透過(guò)動(dòng)態(tài)平衡計(jì)分卡以及目標(biāo)管理的協(xié)助。
平衡計(jì)分卡優(yōu)缺點(diǎn)比較
平衡計(jì)分卡 優(yōu)點(diǎn) 缺點(diǎn)
1策略性管理制度 2平衡財(cái)務(wù)與非財(cái)務(wù)績(jī)效 3廣泛的績(jī)效量度 4澄清并詮釋愿景與策略 5溝通并連結(jié)策略目標(biāo)與量度 6規(guī)劃、設(shè)定指針并校準(zhǔn)策略行動(dòng)方案7加強(qiáng)策略的回饋與學(xué)習(xí) 1非財(cái)務(wù)衡量與結(jié)果之低相關(guān)性 2僵固的財(cái)務(wù)結(jié)果3沒(méi)有改良的途徑4多指針陷阱、超載衡量 5衡量未更新6建立抵換的困難7設(shè)計(jì)內(nèi)容多為管理者主觀經(jīng)驗(yàn)判斷
資料來(lái)源：本研究整理
如何保留與擴(kuò)大平衡計(jì)分卡之優(yōu)點(diǎn)，
