論文名稱以平衡計分卡觀點探討商業實驗室之經營策略-.doc

論文名稱：商業實驗室經營管理成功關鍵關素之研究 －以台灣檢驗科技為例 摘 要 平衡計分卡是Kaplan與Norton於1990年初所提出，適用於未來組織的績效衡量系統。除了改善傳統以財務績效為依據的衡量系統，另外加入顧客、內部程序及學習成長等構面，四個構面平衡發展，才能兼顧企業永續經營的目標。 本研究的目的是突破過去設計平衡計分卡時，策略與指標無法相連結的障礙，建構一套商業營運實驗室可以引用的平衡計分卡指標，並用來有效管理商業實驗室的經營策略。 本研究以台灣檢驗科技股份有限公司－材料及工程實驗室之商業實驗室為例，探討以平衡計分卡的觀點來管理商業實驗室的經營策略。首先透過Porter的五力分析，及企業優勢、劣勢、機會及威脅SWOT分析，來了解產業外部的經營環境，並清楚定位企業的競爭優勢。其次由該公司的總體策略轉化成事業策略，擬定因應未來市場的經營策略。再透過平衡計分卡的理論架構，分析財務、顧客、內部程序及學習成長四個構面的優先指標，並藉著平衡計分卡來管理商業實驗室的經營策略，執行具體的行動，與績效衡量環環相扣。 本研究希望能強化商業實驗室經營管理之能力，提供其他從事檢驗、校正的商業實驗室做為參考，共同為台灣工商企業在追求品質上，提供更佳、更完整的服務。 關鍵字：平衡計分卡、五力分析、經營策略、實驗室、實驗室認證、CNLA、ISO 17025 Thesis title Key success factors of commercial laboratories management – A case study of Material Engineering Laboratory of SGS Taiwan Ltd. Abstract Balanced Scorecard addressed by Kaplan and Norton in 1990s, it is available to measure performances for future organization. Not only to improve tradition performance measurement system by financial result but also think about the effect of customer, internal business and innovation and learning perspectives. By developing 4 perspectives of Balanced Scorecard equally, we can achieve the purpose of accomplishing the objective of building the firm forever. This study attempts to construct measurement indicators of 4 Scorecard perspectives for commercial laboratories by breaking through the barriers that could not link strategy and performance measurement before. We can use this tool to manage business strategy efficiently and effectively. This study is to analyze that SGS Taiwan – Material Engineering Laboratory implements a managing tool - Balanced Scorecard (BSC) to manage business strategy for a commercial laboratory. First of all, we analyze this industry environment through the effect of “Five Force” addressed by Porter and the SWOT analysis for Strength, Weakness, Opportunity and Threat. Clearly identify core competences and competitive advantages for SGS Material Engineering Laboratory. Second, translating