应用平衡计分卡评估企业导入ISO9000电子化流程实务绩效之探讨-以S.PDF

The 2003 Conference of Knowledge and Value Management 2003 知識與價值管理學術研討會 A2.4 應用平衡計分卡評估企業導入 ISO 9000電子化流程 實務績效之探討 - 以 S 公司為例 吳泓怡 彭家亮 開南管理學院企業管理研究所 開南管理學院企業管理研究所 副教授 研究生 338 桃園縣蘆竹鄉新興村開南路 1號 338 桃園縣蘆竹鄉新興村開南路 1號 hywu@mail.knu.edu.tw clpeng@seed.net.tw 摘要 資訊科技的進步與發展，促成企業經營模式之變革。應用電子化流程模式改善企業經營績效成為主 要趨勢。而企業電子化之績效評估亦日漸受到重視。由於平衡計分卡為近年來評估企業經營績效之重要 分析工具，故本研究係運用平衡計分卡之理論與技術評量企業電子化績效。研究對象以代表臺灣大多數 的中小型製造業－ S 公司為例，該公司已通過ISO9000:2000年版驗證。藉由輔導該公司導入ISO9000電子 化品質管理系統並取得驗證，同時應用平衡計分卡評估實際導入電子化流程後，為企業提升之績效做一 探討，冀望將其關鍵因素與評估指標提供給國內中小企業作為參考與借鏡。 關鍵字： 經營績效、平衡計分卡、企業電子化、ISO9000 。 Abstract The advancement and development of information technology (IT), has been facilitating the changes of business operational models. It becomes trend to use electronic technology of processes to improving operational performance by businesses. Recently, Balanced Scorecard (BSC) has been widely and heavily employed as an important analytical tool to evaluate the operational performance of businesses. The study is aimed at applying the theory and technique of BSC for the assessment of e-Business performance. The research is a case study of company S, a typical example of the manufacturing industry in Taiwan. The company S has an ISO 9000:2000 certifications, which uses the ISO9000 e-Business system platform to incorporate the electronic flows. In the meantime, the BSC is applied to evaluate the effects of the electronic flows. The improvement of the operational performance is explored. It is hoped that some key factors will be provided to as a reference for the other business. Keywords: Oper