運用平衡計分卡建構台灣企業數位轉型之評估模型

Applying Balanced Scorecard to Construct an Evaluation Model for the Digital Transformation of Taiwan Companies

李光斌(Kuang-Pin Li)；彭志強(Chih-Chiang Peng)；王仁聖(Jen-Sheng Wang)；林冠仲(Kuan-Chung Lin)

數位轉型 ； 平衡計分卡 ； 務數位轉型 ； 顧客數位服務 ； 內部流程數位化 ； 數位學習與成長 ； Digital Transformation ； Balanced Scorecard ； Financial Digital Transformation ； Customer Digital Service ； Internal Process Digitization ； Digital Learning and Growth

科技管理學刊

25卷4期（2020 / 12 / 01）

1 - 35

繁體中文

近幾年，全球產業開始掀起數位轉型的浪潮，目前國內企業數位轉型尚處於起步階段，許多企業缺乏管理和衡量數位轉型目標績效的相關知識與方法。因此，本研究建構數位轉型平衡計分卡之評估架構，並以個案案例輔助說明，期望可以做為台灣企業進行數位轉型時之績效評估依據。基於數位轉型觀點，本研究將平衡計分卡重構為財務數位轉型、顧客數位服務、內部流程數位化、數位學習與成長等四大構面與相應20個指標，並透過模糊德菲法進行修正與聚焦。結果顯示：1.顧客數位服務構面為數位轉型平衡計分卡相對重要構面；2.投資策略為財務數位轉型構面中相對重要指標；3.顧客滿意度是顧客數位服務構面中相對重要指標；4.企業數位化專責部門建立是內部流程數位化構面中相對重要指標；5.在數位學習與成長構面並無特別突出之指標。本研究基於分析與探討結果，提出數位轉型平衡計分卡，做為企業規劃與執行數位轉型之參考與建議。

In recent years, the global industries have begun to set off a wave of digital transformation. At present, the digital transformation of domestic companies is still in its infancy. Many companies lack the relevant knowledge and methods to manage and measure the performance of digital transformation goals. Therefore, this research takes the case company as example to illustrate the evaluation structure of the digital transformation balanced scorecard for building performance evaluation basis for digital transformation. Based on the perspective of digital transformation, this study modifies the balanced scorecard into four dimensions that financial digital transformation, customer digital service, internal process digitization, and digital learning and growth, in which there are corresponding 20 indicators, and applies the fuzzy Delphi technique to correct and focus. The results show: 1. The customer digital service dimension is a relatively important dimension of the digital transformation balanced scorecard. 2. Investment strategy is the relatively important indicator of the financial digital transformation dimension; 3. Customer satisfaction is the relatively important indicator of the customer digital service dimension; 4. The establishment of specialized departments for enterprise digitization is the relatively important indicator in the internal process digitization dimension; 5. There are no outstanding indicators in the digital learning and growth dimension. Based on the results of analysis and discussion, this research proposes a balanced scorecard for digital transformation as a reference and suggestion for enterprises planning and implementing digital transformation.

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