進階搜尋


下載電子全文  
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
口試委員-蔡惠婷
口試委員-莊立民
口試委員-李國瑋
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 
學科別分類
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 :
一、現在的營運策略往往是無形的或模糊的。即使大多數公司常常施展策略,但很少有人真正理解該策略為何。策略地圖的目的是幫助企業執行策略,並根據因果關係充分連結策略目標與關鍵績效指標,可在企業的營運發展上扮演重要角色。
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。
四、台灣半導體封測產業已邁入低成本、低利潤的競爭環境。本研究挑選國內一家廠進行個案研究,作為半導體IC封測產業發展策略地圖及績效衡量指標之參考模式。
本研究以半導體IC封測廠C公司個案研究為例,運用「平衡計分卡」的理論架構為主軸,輔以質機能展開法(QFD)作為發展各目標構面下之重點策略與績效衡量指標之方法。在重點策略與績效衡量指標建立後,本研究以發放問卷及資料收集方法進行單因子多變量分析(ANOVA),除了驗證推論假定的重點策略與績效衡量指標是否適用,更進一步探討具決策能力的高階管理階層與中、低決策能力之員工對於各重點策略與績效衡量指標的看法是否存在差異。同時也希望籍個案的分析結果,作為將來的營運策略及工作方針,甚至也可以做為相關產業或企業未來應用時的參考。
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

SUMMARY
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

INTRODUCTION
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.

MATERIALS AND METHODS
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.

RESULTS AND DISCUSSION
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.

CONCLUSION
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
Abstract.II
誌謝.VI
目錄.VII
表目錄.IX
圖目錄.XI
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
參考文獻.100
中文部分.100
英文部分.102
附錄一:「問卷表」.104


參考文獻 一、 中文部分
1. 樊孝薇(2000),「大眾運輸系統的績效評估-從平衡計分卡的觀點作探討」。國立台北大學財政學系研究所碩士論文。
2. 戴久永(2006),「品質管理」。滄海文化。
3. 湯明哲(2003),「策略精論」。天下出版社。
4. 唐春美(2009),「非營利組織(研發機構)運用平衡計分卡評估組織間部門績效之研究」。國立彰化師範大學企業管理學系國際企業經營管理研究所碩士論文。
5. 劉常勇(1999),「科技管理的發展方向與省思-專訪中山大學企業管理學系劉常勇教授」,中山管理評論,第7卷第2期,pp.269-277。
6. 林玥秀、游達榮、黃啟揚(2005),「以假設性模式探討品質機能展開技術在餐廳 服務設計與品質提升之應用」。餐旅暨家政學刊,2(3),pp.369-389。
7. 呂東壕(2006),「應用Kano,模糊層級分析法與品質機能展開法於線上服務品質之研究」。中華大學管理資訊管理學系碩士論文。
8. 李月琴(2009),「以平衡計分卡為觀點建構公立幼兒園經營管理策略地圖」。清雲科技大學經營管理研究所碩士論文。
9. 李孟訓、許雅琪(2008) ,「休閒農場經營績效關鍵成功因素之研究-從平衡計分卡的觀點」。農業經濟叢刊,14(1),pp.111-148。
10. 柯承恩、羅澤裕 (1998),「跨世紀管理控制新方法-平衡計分卡規劃與設計的本土經驗」,會計研究月刊,第155期,pp.28-38。
11. 胡學毅(2006),「以平衡計分卡觀點建構醫療產業績效管理系統之研究」,國立成功大學企業管理研究所碩士論文。
12. 姜尚禮 (2010),「台北縣客家文化園區經營績效評估之研究-以平衡計分卡觀點」。國立中央大學客家政治經濟研究所碩士論文。
13. 徐村及、林凌仲(2006),「顧客價值為基礎的競爭策略模式─模糊品質機能展開之應用」,管理學報,pp.557-579。
14. 徐慧如(2008),「以Kano與QFD探討電子郵件系統之服務品質」,國立臺北科技大學工業工程與管理研究所碩士論文。
15. 徐世輝(2006),「全面品質管理(二版)」,臺北:華泰文化。
16. 許士軍(1991),「管理學」,東華書局。
17. 謝溫國(2001),「利用品質機能展開法解析醫院的服務品質要素與其系統化之研究-以中部某區域醫院為例」,台灣醫務管理學會,pp.86-107。
18. 張宏羽(2009),「應用Kano二維品質模式與品質機能展開探討藥妝店服務品質之研究」,虎尾科技大學工業工程與管理研究所碩士論文。
19. 朱道凱譯(1999),Robert S. Kaplan, David P. Norton著,「平衡計分卡 : 資訊時代的策略管理工具」,臉譜出版社。
20. 陳綉里譯,Liam Fahey、Robert Randall(2000),「企業策略」,城邦文化。
21. 陳文亮、張簡琬珍(2010)。樹德科技大學學報,12(1),pp.177-189。
22. 陳宗煜(2010),「品質機能展開法應用於自行車之永續設計品質機能展開法應用於自行車之永續設計開發策略研究-以田尾觀光花園地區為例」,大葉大學設計暨藝術學院碩士論文。
23. 司徒達賢(1995),「策略管理」,遠流出版社。
24. 吳琮璠 (2000),「全方位績效管理-領先與落後指標之運用與計量模型」,華信金融季刊,pp.42-48。
25. 吳志明(2009),「應用品質機能展開法對保險業服務品質改善之研究」,長榮大學國際企業所碩士論文。
26. 于泳泓與陳依蘋(2005),「平衡計分卡完全實戰手冊」,梅霖文化。

二、 英文部分
1. Ansari, A., & Modarress, B. (1994). Quality function deployment: the role of suppliers”. International Journal of Purchasing and Materials Management, 30, 28-35.
2. Akao, Y. (1990). Quality function deployment: Integrating customer requirements into product design”. Cambridge, MA: Productivity Press.
3. Banker, R.D., H. Chang & M.J. Pizzini (2004).The balanced scorecard judgmental effects of performance measures linked to strategy”. The Accounting Reviews ,vol.79,pp.1-23.
4. Chandler, Alfred Dupont (1962). “Strategy and structure: chapters in the history of the industrial enterprise”. M.I.T. Press (Cambridge).
5. Chen, T.-Y., & Chen, L.-h. (2007). “DEA performance evaluation based on BSC indicators incorporated: The case of semiconductor industry”. International
Journal of Productivity and Performance Management, 56(4), pp.335-357.
6. Chen, C, H., & Chou, S, Y. (2006). “A BSC Framework for air cargo terminal design: procedure and case study”. Journal of Industrial Technology, 22(1).
7. Fletcher, H.D. & D.B. Smith (2004). “Managing for value: developing a performance measurement system integrating economic value added and the balanced scorecard in strategic planning”. Journal of Business Strategies ,vol.21, pp.1-17.
8. Ittner, C. D., and D. F. Larker. (1998). “Are non- financial measures leading indicators of financial performance? An analysis of customer satisfaction”. Journal of Accounting Research (36), pp.1-35.
9. Kaplan, RS. & Norton, DP. (1992). “The Balanced Scorecard: Measures that drive performance”. Harvard Business Review, 70(1), pp. 71-79.
10. Kaplan, R. S. and D. P. Norton (1996a). “The Balanced Scorecard: Translating Strategy into Action”. Harvard Business School Press.
11. Kaplan, R. S. and D. P. Norton (1996b). “Link the Balanced Scorecard to strategy”. California Management Review, Vol. 53. pp. 53-58.
12. Kaplan, R.S. and Norton, D.P. (1996b). “Using the balanced scorecard as a strategic management system”. Harvard Business Review, Vol. 74 No. 1, pp. 75-85.
13. Kaplan & Norton (2004). “How Strategy Maps Frame an Organization’s Objectives”.Financial Executive Sep-Oct, pp. 40-45
14. Kaplan, R., and D. Norton (2000). “The strategy- focused organization”. Harvard Business Review Press.
15. Kaplan, Robert S. and David P. Norton (1996). “Using the Balanced Scored as a Strategic Management System”.Harvard Business Review.
16. Kuo, Y. F. (2004). “Integrating Kano's Model into Web-community Service Quality”. Total Quality Management & Business Excellence, 15(7), pp.925-939.
17. Leabuy, Bruce A. & Wentzel K. (2002). “Know the score: The balanced scorecard approach to sreategically assist clients”. Pennsylvania CPA Journal, 73(1): pp.28-32.
18. Maltz, A.C., A.J. Shenhar & R.R. Reilly (2003). “Beyond the balanced scorecard”. Long Range Planning,vol.36,pp.187-204.
19. Mintzberg, Henry (1979). “The structuring of organizations: A synthesis of the research”. Prentice-Hall (Englewood Cliffs, N.J.).
20. Neely A, Gregory M and Platts K (1995). “Performance Measurement System Design: A Literature Review and Research Agenda”. International Journal of Operations and production Management , 14, pp. 80-116
21. Niven, P (2002). “Balanced scorecard step be step: Maximizing performance and maintaining results”.:pp116”
22. Olson, E.M. & S. F. Slater (2002). “The balanced scorecard, competitive strategy, and performance”.Business Horizons ,vol.45,pp.11-16,2002。
23. Patton, M. Q. (1990). “Qualitative Evaluation and Research Methods”. London: Sage Publication.
24. Porter, M. E. (1980).“Competitive Strategy-Techniques for Analysis Industries and
Competitors”. New York: The Free Press.
25. Slater, S.F., E.M. Olson & V.K. Reddy (1997). “Strategy-based performance measurement”. Business Horizons,vol.40,pp.37-44.
26. Scapens, R. W. (1990).“Researching Management Accounting Practice:the Role of Case Study”.British Accounting Review 22,pp 259-281.
27. Voelker, K.E., J.S. Rakich & G.R. French (2001). “The balanced scorecard in healthcare organizations: a performance measurement and strategic planning methodology”. Hospital Topics: Research and Perspective on Healthcare ,vol.79,pp.13-24.
28. Yin, R. K. (1987). “Case Study Research: Design and Methods”.Sage Publication.
29. Youngblood, A.D. & T. R. Collins (2003). “Addressing balanced scorecard trade-off issues between performance metrics using multi-attribute utility theory”. Engineering Management Journal ,vol.15,pp.11-17.
論文全文使用權限
  • 同意授權校內瀏覽/列印電子全文服務,於2014-09-03起公開。
  • 同意授權校外瀏覽/列印電子全文服務,於2014-09-03起公開。


  • 如您有疑問,請聯絡圖書館
    聯絡電話:(06)2757575#65773
    聯絡E-mail:etds@email.ncku.edu.tw