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系統識別號 U0026-2108201311272000
論文名稱(中文) 策略規劃與經營績效之關係-以某公司為個案分析
論文名稱(英文) Strategy Planning and Business Performance – A company Case Study
校院名稱 成功大學
系所名稱(中) 工學院工程管理碩士在職專班
系所名稱(英) Institute of Engineering Management
學年度 101
學期 2
出版年 102
研究生(中文) 李宸伊
研究生(英文) Chen-Yi Li
學號 N07981128
學位類別 碩士
語文別 中文
論文頁數 71頁
口試委員 指導教授-張行道
口試委員-邵揮洲
口試委員-張益三
中文關鍵字 策略規劃  策略控制  績效指標  經營績效 
英文關鍵字 Strategy planning  strategy control  performance indicators  business performance 
學科別分類
中文摘要 許多企業花費資源與時間制定策略,但策略擬定後,卻無完善的執行與考核機制落實策略計畫,造成策略執行與規劃的落差,因而減損策略的實現價值。如何落實執行策略規劃,選擇合宜指標評估策略績效,為提昇策略執行成效重要發展課題。
本研究透過個案分析,藉由個案公司策略控制方式及考核資料,探討策略控制方式與策略執行成效之關係。首先瞭解個案公司的經營現況、策略規劃過程,及策略目標。再以其考核資料分析策略控制方式與策略目標的連結性,並探討策略目標設定的合適性。最後依據策略控制成效與策略目標設定的合適性,分析策略執行成效產生落差之原因,並提出改善方式。
研究成果發現,企業應依據關鍵成功因素擬訂總體策略,以符合價值缺口及客戶價值主張。策略目標須具備清楚、特定性,及可衡量等特性,且須擬訂對應的指標,以衡量策略目標的貢獻度。績效指標的設計除需具備與策略目標同向,可有效衡量及連接到價值之特性外,尚需考量投入與產出之時間差長短,將策略區分為短、中、長期目標,並設立對應指標進行控制,避免只著重於短期財務控制的現象。
此外,企業應建立策略控制及回饋機制,針對差異指標,分析發生原因,提出警訊,避免績效差異擴大。公司層級控制單位應定期提出策略執行檢討報告,檢視策略設定假設基礎,重要策略里程碑達成情形,及跨部門策略目標影響等,以確定策略執行方向,並加強策略執行成效與薪酬獎勵辦法的連結,以有效激勵員工達成策略目標。
英文摘要 Many enterprises spend a lot of resources and time on developing strategies but there are no implementation systems or evaluation mechanisms to realize strategies. There is a gap between strategy execution and planning, and the value of strategy realization is consequently reduced. The execution of strategy planning and selection of appropriate indicators to evaluate strategic performance become important issues to improve the execution effectiveness of strategies.
This study used a case study to examine strategic control methods and execution effectiveness based on data from the case company. First, the current operation, difficulties, strategic planning processes, and strategic goals of the case company were reviewed. Then based on its evaluation data, the linkage and effectiveness of strategic control methods and strategic goals were analyzed. Applicability of strategic goal setting and the reasons for the gap between execution and effectiveness were also identified. Finally, improvement methods were proposed.
The research results show that enterprises should develop their complete strategies according to key success factors to address the value gap and the assurance of customer value. Strategic goals must be clear, unique, and measurable. Relevant indicators should be identified to measure the contribution of strategic goals. The design of indicators should incorporate enterprise strategic goals and be effectively measured, and can be linked to their values. Besides, the variance between input and output intervals should be also considered. Enterprises should develop their short, middle, and long-term strategies and related indicators to avoid emphasizing on short-term financial control only.
In addition, enterprises should develop their strategic control and feedback mechanisms to identify reasons for controlling performance variances. Management units in companies should propose strategy review reports periodically to examine the assumption basis of strategic setting, the achievement of strategic milestones, and strategic goals of departments to lead their strategic execution toward the correct direction. The linkage between execution effectiveness and incentive rewards should also be enhanced to effectively encourage employees to achieve strategic goals.
論文目次 中文摘要 i
Abstract ii
誌謝 iii
目錄 iv
圖目錄 vi
表目錄 vii
第一章 緒論 1
1.1 研究動機 1
1.2 研究目的 2
1.3 研究方法與流程 2
1.4 研究範圍與限制 3
第二章 文獻回顧 4
2.1 策略管理 4
2.1.1 策略管理流程 4
2.1.2 策略層級 5
2.1.3 策略控制 7
2.1.4 策略目標的設定 10
2.2 績效管理 11
2.2.1 績效評估 11
2.2.2 績效指標 12
2.2.3 平衡計分卡 15
第三章 個案公司與策略規劃 16
3.1 公司與經營現況 16
3.1.1 組織職掌 16
3.1.2 經營現況 18
3.2 策略規劃 18
3.2.1 內外部分析 19
3.2.2 策略及目標訂定 24
3.2.3 年度事業計畫 29
第四章 策略控制與經營績效 31
4.1 控制辦法與會議 31
4.1.1 部門績效考核暨獎勵辦法 32
4.1.2 績效會議 38
4.1.3 業務會報 40
4.1.4 經營策略季執行情形檢討報告 42
4.2 經營績效分析 44
4.2.1 總體策略目標訂定的合適性 44
4.2.2 部門目標與策略目標的連結性 46
4.2.3 控制成效 49
第五章 管理改進方法 51
5.1 事業單位 51
5.1.1 策略目標擬定 51
5.1.2 個人績效考核 55
5.1.3 人力資本的齊備 56
5.2 考核單位 57
5.2.1 部門績效考核辦法 57
5.2.2 績效會議與業務會報 63
5.2.3 經營策略季執行情形檢討報告 65
第六章 結論與建議 67
6.1 結論 67
6.2 建議 68
參考文獻 70
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