系統識別號 U0026-1206201414370400
論文名稱(中文) 整合平衡計分卡與品質機能展開建構策略地圖及績效衡量指標-以台灣半導體IC封測廠C公司為例
論文名稱(英文) Integrating the BSC and QFD Model to Construct a Strategy Map and Performance Indicators -A Case Study for a Testing and Assembly House in Taiwan Semiconductor Manufacturing
校院名稱 成功大學
系所名稱(中) 工程管理碩士在職專班
系所名稱(英) Institute of Engineering Management (on the job class)
學年度 102
學期 2
出版年 103
研究生(中文) 翁崧華
研究生(英文) Song Hua Weng
學號 N07981233
學位類別 碩士
語文別 中文
論文頁數 107頁
口試委員 指導教授-蔡明田
中文關鍵字 品質機能展開  平衡計分卡  策略地圖  績效指標 
英文關鍵字 Quality Function Deployment  Balanced Scorecard  Strategy Map  Key Performance Indicator 
中文摘要 企業面對瞬息萬變與劇烈競爭的全球化經營環境,無數挑戰不間斷地浮現,生存一天比一天來得艱辛。因此,經營者戮力於擘劃宏觀的企業願景,制定卓越的營運策略及可衡量的營運績效指標,希冀營運管理上達到見樹又見林的境界,提高企業競爭優勢進而立於利基不敗之地。
本研究整合平衡計分卡與品質機能展開建構策略地圖及績效衡量指標-以台灣半導體IC封測廠C公司為例,首要的考量因素說明如下 :
二、以平衡計分卡 ( BSC ) 理論基礎的策略地圖可以使製造業面臨策略的不確定性時,能以更有效的方式持續地長期發展。
三、品質機能展開理論(QFD)廣泛的被應用來連結企業的資源與客戶端的需求。本研究以品質機能展開法理論(QFD)發展平衡計分卡( BSC )各目標構面下之重點策略與績效衡量指標之方法。
英文摘要 Integrating the BSC and QFD Model to Construct a Strategy Map and Performance Indicators -A Case Study for a Testing and Assembly House in Taiwan Semiconductor Manufacturing

Author: Song Hua Weng
Advisor: Ming-Tien Tsai
National Cheng Kung University
Institute of Engineering Management

Enterprises facing intensive competition in the global markets realize that numerous challenges have been appeared. It becomes critical to survival day by day. Therefore, managers need to keep pace with vision plotting, operating strategic making, and key performance index setting.That facilitate companies create a niche and sucessful position. Hence thesis slection because of main factors:
(1)Business strategy today is often intangible and vague. Even if most companies often display their strategy, few really understand what strategy is.
(2)BSC-based strategy maps could enable manufacturing to face strategic uncertainty in a more effective way and make them more sustainable in the longer term.
(3)QFD is referred as a popular application to align the resources of companies to customer needs. On the other hand, this research uses QFD to develop priority strategies and performance indicators to the four perspectives of BSC.

Not only adopt BSC as analytical framework but also use QFD as the methodology to develop key business strategies and performance indicators. After that, issue questionnaires to conduct MANOVA. In addition to verify the inference of the key business strategies and performance indicators are applicable and further verify if existing different opinion from the high-level management and employees. Meanwhile, we hope the analysis results of the case study, as a guideline for future study, and even can be used as a reference for future applications of related industries or companies.
Keywords: Quality Function Deployment, Balanced Scorecard, Strategy Map,Key Performance Indicator

1.The the nature and scope of the problem
There are plenty of researches adopting the quality function deployment (QFD) model in the recent 30 years. But the majority of them were mainly focusing on the aspects in term of products design and products innovation. Rarely develop the application of the QFD for business strategy, probably because strategies are highly perceptual and harder to measure. However, the study has three main objectives. The first objective is to make the understanding of the QFD and BSC method: how it works, the primary function on which it is expected, and how it might best be used since the QFD and BSC method is not widely applied in the development of strategy.The second objective is to take this thesis as guideline for organizations who are trying to adopt in discreet steps. Although the importance of strategy map is understood and different method are proposed but it are rarely dressed in detail. It can be applied to guide company policies and make decisions. The third objective is to study in a real-life company. It is anticipated that one case study on the semiconductor industry in Taiwan will be presented to illustrate the application of the research framework. Insights regarding strategy map and performance indicators for assembly house of semiconductor IC manufacturing are also provided.
2.The related literature
In order to get in request of practical and valid theoretic framework for this thesis, I started the literature search with looking for previous studies in term of Taiwan semiconductor manufacturing industry, QFD, BSC and strategy map.
3.The materials used and method(s) of the study
Protects companies from rival threat and facilitates creating a unique mix of value to its customers. Hence we propose that integrate the BSC, QFD Model as analytical framework and methodology to develop key business strategies and performance indicators with a focus on the assembly house of Taiwan semiconductor manufacturing industry.
4.The main results of the study
The results of the study will provide a benchmark from which managers can have a better understanding what performance indicators are and how the strategy map is supposed to be used. That will allow executives to alter their organization to fully develop strategy and then generate its purported benefits. Ultimately they can contribute the application guidelines of strategy for practitioners and experimenters with BSC and QFD model in the semiconductor manufacturing industry.

After composing relevant literatures as theoretic framework, I applied these frameworks in a case study of the company. We examined whether the theoretic frameworks of BSC and QFD can be used to develop the strategy map as a starting point for the company’s management control tool. This study is based on a descriptive quantity research approach in which describes a certain phenomenon through previous theories and thereby verifying the validity of these theories in practice. After all, issue questionnaires to conduct MANOVA. In addition to verify the inference of the key business strategies and performance indicators are applicable and further verify if existing different opinion from the high-level management and employees.

In the aftermath of the case study, some results and discussion are shown as below:
1.In this study, refer to BSC model to work out 11 business visions, 17 strategies and 17 performance indicators based on the literature review and expert interviews.That can be adopted for the companies in the semiconductor industry or similar industries.
2.Construct the strategy map of case company in this study.Starts from highest corporate vision and mission, and then rely on the four dimensions of the Balanced Scorecard, QFD approach to deploy strategies and performance indicators. Strategy maps are designed to help execute strategy and key performance indicators by sufficiently linking them under cause-and-effect relationships.
3.Compare with top management and middle -low staff level’s opinion by single-factor multivariate analysis (MANOVA). The survey analysis result shows a lot of differences between top management and middle -low staff level.
4.Compare with the survey results ands initial assumption in this study. The survey analysis result shows that there are some parts of differences between the survey results ands initial assumption.

First of all, there are some advisable points can be adopted for the companies in the semiconductor industry or similar industries. It is worth to mention that the BSC and QFD model could directly be used to develop the strategy map and performance indicators. One more notable advantage of using this model is that it doesn’t require more extra sources to improve the manufacturing. Instead of that, this model helps to adjust the strategic goals and reallocate the current sources to make them be used appropriately.

The primary contribution of this thesis is to help the semiconductor industry in Taiwan. Let them develop a systematic methodology to take new initiatives such as strategy map and perfomance indicators in order to become more cost-competitive in today’s global economic market. The methodology developed for the semiconductor industry can be readily extended to other application industry. By the way, due to the limited time and limited sources, the results in the thesis are not so perfect. I realize that there are two limitations in this thesis. One is from the methodology aspect and another is from the data aspect.

論文目次 中文摘要.I
第壹章 緒論.1
第一節 研究背景.1
第二節 研究動機.4
第三節 研究目的.4
第四節 研究範圍.5
第五節 論文架構與研究步驟.6
第貳章 文獻探討.8
第一節 半導體封測產業簡介.8
第二節 平衡計分卡( BSC ).13
第三節 策略地圖( Strategic Map ).24
第四節 品質機能展開( QFD ).34
第一節 研究架構.34
第二節 研究設計.35
第三節 研究樣本及抽樣方法.38
第四節 資料統計分析方法.39
第肆章 個案研究與結果分析.41
第一節 個案公司概述.41
第二節 策略及績效指標建立程序.45
第三節 發展BSC各構面的營運策略及績效指標.48
第四節 建構策略地圖.62
第五節 問卷回收及統計分析結果.63
第伍章 結論與建議.97
第一節 研究結論.97
第二節 研究限制.99

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