以平衡計分卡建立生物科技產業績效管理系統之研究

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以平衡计分卡建立生物科技产业绩效管理系统之研究

The Research of the Balanced Scorecard Performance Management System in the Biotechnology Industry

黄琼萩 , 硕士　　导师：谢惠元　　

繁体中文

生物科技产业；平衡计分卡；价值链活动；绩效管理系统； Biotech Industry ； Balanced Scorecard ； Value Chain Activities ； Performance Management System

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摘要 │ 参考文献 (59) │ 国际计量

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This research using the concept of inverse value chain of lean management to establish a Balanced Scorecard performance measurement system in Biotech industry in order to improve performance of this industry. A sample of 120 observations from 25 manufacturers in biotech industry was investigated by questionnaire. Through paired T test, we found that a significant difference between the perceived importance and satisfaction in performance measurements indicating that there are improvements required in the performance measurements in biotechnology industry. From Factor Analysis we found that five important measurement factors in the financial, dimension, i.e. improving enterprise image, revenue growth, cost control, improving cash flow, and liquidity, accounting for 81.88% explanation. In the customer dimension, three factors were extracted, i.e. thoughtful customer service, customer satisfaction and problem solving, healthy, accounting for 82.70% explanation. In the internal process six factors were extracted, i.e. enhancing the quality of raw materials and its qualification certificates, enhancing logistics and distribution accuracy and production quality control, accounting for 89.832% explanation. In the employee learning and growth aspect six factors were extracted, i.e. research and development and innovation, employee satisfaction and stability, education and training and knowledge management, ISO and GMP, academic collaboration, performance incentive system, accounting for 87.82% explanation. Those factors are useful for the biotechnology industry to establish its Performance Evaluation and Management System. Which is consistent with the strategic map crucial for strategic performance measuring. From Variance Analysis, we found that employees of different attributes had significant differences in the cognition of the importance of the related factors. From Regression Analysis, we found that the causal relationship of the Balanced Scorecard performance management system is consistent with the strategic map in biotechnology industry.  
We suggest that the biotech industry should motivating employee satisfaction by establishing performance based bonus and incentive system. The 20 performance factors from this empirical study are useful for the establishment of performance evaluation and management system in the biotech industry. In addition the research can increase the acceptance of the Balanced Scorecard performance evaluation system.

参考文献 ( 59 ) 〈TOP〉

王淑芬、林志福(2011)，台湾LED 产业价值链、IPO 时间与公司价值之研究，科技管理学刊，16(1)，1-18页。
连结：
王淑芬、陈意蓁(2010)，台湾半导体产业价值链、生命周期与公司价值之研究，评价学报，8(3)。
连结：
任恒毅、廖秀姬(2008)，精实生产价值溪流程改善方法之实证研究—以某汽车空调制造商为例，品质学报，15(5)，323-336页。
连结：
李焙伟、时台华、赖美娇(2011)，医院导入平衡计分卡影响因素之探讨，Journal of Commercial Modernization, 6(2)。
连结：
俞俊锋、郭建良、黄文玲(2015)，从产业价值链观点探讨P2P 借贷平台的类型与服务模式，科际整合管理研讨会，18 (030)，427-441 页。
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使用DOI作为永久连结

引用含有DOI的文献

DOI可强化引用精确性、增强学术圈连结，并给予使用者跨平台的良好使用经验，目前在全世界已有超过五千万个对象申请DOI。 如想对DOI的使用与概念有进一步了解，请参考 （ ） 。

DOI可强化引用精确性、增强学术圈连结，并给予使用者跨平台的良好使用经验，目前在全世界已有超过五千万个对象申请DOI。如想对DOI的使用与概念有进一步了解，请参考（）。