为企业组织创造“孙子兵法”作为策略方向之平衡计分卡.pdf

Vol. 6, No. 1, Feb 2003 WEB JOURNAL OF Recreating Sun Tsu’s “Art of War” as a Strategy-oriented Balanced Scorecard for Business 為企業組織創造“孫子兵法”作為策略方向之平衡計分卡 Chih Wen CHENG 鄭致文 Printed by Committee on China Research and Development Faculty of Business Administration The Chinese University of Hong Kong .hk/ocrd/cmr.htm Vol. 6, No.1, Feb 2003,㆗華管理評論 47 為企業組織創造“孫子兵法”作為策略方向之平衡計分卡 Recreating Sun Tsu’s “Art of War” as a Strategy-oriented Balanced Scorecard for Business Chih-Wen Cheng鄭致文 Doctor of Business Administration Candidate University of South Australia Email: ercerc@ Abstract The balanced scorecard (BSC) is a strategic management system for organizations to measure their performance. Sun Tzu’s “The Art of War” is the masterpiece of military strategy from Chinese ancient history. Many articles tried to discuss and translate the military strategy into modern business strategy. The framework is to incorporate Sun Tzu’s strategy formulation with the measurement of balanced scorecard into one model. Any organization including profit and non-profit-organization can find it easy and useful to adopt the Sun Tzu scorecard in formulating strategy and measuring the performance. Keywords Balanced scorecard, Strategic management, Strategy, Performance measurement 摘要 平衡計分卡是作為企業衡量組織表現，所設計的策略管理系統。孫子兵法是㆗國古代 的軍事策略的巨著。許多著述嘗試將這本軍事策略重新賦予新的意義成為現代企業組織所 用。架構的方法是將孫子兵法的策略規劃結合平衡計分卡的衡量方法成為㆒個新的模式。 任何營利組織或非營利組織都能輕易應用『孫