以平衡計分卡提升政府服務及競爭力

The Balanced Scorecard Approach and Improvement of Competitiveness

10.6978/YKSYK.200708.0112

朱鎮明(Cheng-Ming Chu)

競爭力 ； 績效管理 ； 平衡計分卡 ； competitiveness ； performance management ； balanced scorecard

研考雙月刊

31卷4期（2007 / 08 / 01）

112 - 127

繁體中文

競爭力的提升，應該站在企業顧客立場來對症下藥，針對投資者的需求進行流程重組。將顧客需求放在最優先考慮的平衡計分卡，正是能夠切合競爭力提升的思維模式與工具。然而，目前探討平衡計分卡的案例，常以不太正確的方法導入平衡計分卡，例如：未能將目標、理念與資源做緊密連結，只是把現有的全部績效指標歸類／塞進四大構面；這些指標是否一個個具有因果連結性與預期數值，在所不問。 本文以宜蘭縣為假想的再造組織指出，如要引用平衡計分卡來提振績效與競爭力，就應該聚焦於企業顧客的需求去改造流程，更要注意一個個「關鍵指標」之間，有沒有因果關連性與預期目標數值，如果沒有，就要斷然捨棄。每個部門也要因應組織整體策略，設計各自部門計分卡，以支持、落實組織的整體策略。

Given the growing importance of competitiveness, public-policy planners need to know how to make their investment environments competitively attractive and consonant with business needs to increasing mobile firms. The Balanced Scorecard, which developed by Robert Kaplan and David Norton as a link between strategy and execution, may be a framework to translate needs of business as the focus of reengineering in governments. For the purposes of clarifying linkage of causes and effects, this article reviews some case studies of balanced scorecard in Taiwan. We conclude that many organizations can't align objectives, idea, resources and quantifiable measures. Based on a case study of Yuan County Government, we concluded that the implementation capacity will be enhanced when cause-and-effect relationship and vertical integration among indicators are enhanced.

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