平衡計分卡之導入-以電子零件通路商為例
Implementing Balance Scorecard -Using
Electrical Component Channel as an Example
論文摘要
有鑑於國內在半導體電子零件通路商實施平衡計分卡機制來管理產品線甚少，也很少使用其他的績效衡量管理制度，本研究將以國內之半導體體電子零組件通路商為研究對象，採用個案研究法，討論以下主題：
1如何依據半導體體電子零組件通路商產業特性建構產品策略的策略地圖。
2如何定位依半導體體電子零組件通路商產業特性的關鍵的績效衡量指標，此指標能夠依照企業的願景及策略來完成。
3透過企業訪談了解半導體體電子零組件通路商實施平衡計分卡的導入過程，及導入的組織變動，導入前後的公司內部變化及反應。

半導體電子零件通路商在面臨產業競爭及產業外移的雙重壓力之下，經營者如何的找出對企業的關鍵的績效衡量指標KPI，來透過平衡計分卡的實施長久及有計畫的經營產品線，訓練人才及培育。
本研究採個案研究方法個案公司為半導體電子零件通路商。探討個案公司導入平衡計分卡建構流程，及各流程的細節，並將訪談資料做分析整理。

上述資料獲得結論如下：
1平衡計分卡的導入能幫助公司組織明顯定義績效，預防部門間彼此推卸責任，影響到公司的營收績效。
2平衡計分卡的導入能幫助個案公司體檢代理產品線的潛力分析，使公司對資源的適放能夠依產品性質及時間階段做調整，免除對產品線績效認定問題，造成公司人才的流失。
3平衡計分卡的導入能幫助個案公司對於人力資源的認同，加強對員工的培訓，使個案公司獲得重要人力資產。

研究結果可提供個案公司建議及半導體電子零件通路商產業建構平衡計分卡管理制度之參考，尤以半導體電子零件通路商產業屬於高度競爭產業，經營者更應體檢自己的代理產品線及經營績效如何建立，建立自己的特質以求在產業界永續經營。

ABSTRACT
Owing to less semi-conductor component channel distributors are using balance scorecard of management system to handle their product lines, also lack suitable performance management system to oversee & improve their business. Therefore, this study was made according to domestic semiconductor component distributor as main role, the following are the topics:

1How to settle up the strategy map for semiconductor component channel distributors to meet this industry of characteristic.
2How to build up the key performance index for semi-conductor component channel distributors?
3By means of interviewing with the enterprises to see the internal reaction during different periods, it was divided into three periods: Before starting the balance scorecard system, then proceed and after proceeding the system.

This study specified enterprise how to proceed the balance scorecard to find out the suitable KPI for individual demand to run their business more successfully and well training their workforce

This study was proceeded according to individual case, discussing the procedure which individual enterprise how to start to use the balance scorecard system and details during the process. The following is the conclusion of our study:

1Balance scorecard of system can help enterprise to define the performance obviously. It would helpful to prevent the uncertain job function to be occurred between different departments.
2Balance scorecard system is available to identify the potential product line which the enterprise is planning to run or running currently. This feature can help the enterprise to release the resources properly and control it at the best timing. Also can prevent to mishandle the product line of performance and reduce the loss of workforce.

3Balance scorecard is available to help enterprise to emphasize the importance of human resources, also can enhance the human resources of value by means of well training their employees.

This study is available to provide semi-conductor component channel distributors a point of view for how to start the balance scorecard of system. Especially this industry is standing at highly competitive stage, each CEO should pay more attention to check and study for how to select & settle up the successful product line & key performance index to control the business, and then available to establish long-term and successfully business among their industry.

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