運用DEMATEL決策實驗室分析法探討永續性平衡計分卡關鍵因素-以製造業為例

A Discussion on Using DEMATEL Method to Explore the Key Factors of Sustainability Balanced Scorecard- in the Case of Manufacturing

蔡美莉

永續性平衡計分卡 ； DEMATEL ； 永續發展 ； 平衡計分卡 ； 製造業 ； Sustainability Balanced Scorecard (SBSC) ； Decision Making and Trial Evaluation Laboratory ( DEMATEL) ； Sustainability ； Balanced Scorecard ( BSC) ； Manufacturing

臺中科技大學企業管理系碩士班學位論文

2016年

碩士

張詠盛

繁體中文

國內製造業面臨全球同產業競爭與永續生存發展壓力，加上國際政經形勢詭譎多變、全球經濟成長停滯不前，如何強化自身競爭優勢、保有一席之地，是業界經營管理者必須審慎思考面對之嚴肅課題。 平衡計分卡迄今發展超過20年，是全世界企業組織使用最廣泛之策略管理工具。本研究透過文獻回顧與探討，採用平衡計分卡為架構基礎，納入非市場結構誘因，加上永續性與利害關係人觀點，並且同時整合經濟、環境與社會層面之三重盈餘(TBL)績效指標，將原有BSC四大構面局部調整修改成為 「永續性」、「利害關係人」、「內部流程」、「學習成長」四大構面，建構成為永續性平衡計分卡，以提供考量範圍更廣泛的永續策略管理與績效評估架構。 本研究採用專家問卷調查法，以DEMATEL方法設計合適製造業產業之25項量度，取得上市上櫃製造業共17位專家的意見，以四主題DEMATEL分析法，得到結論如下： 1.「內部流程構面」是具有最根本重要性、而且具有最強影響力之構 面，顯示此構面是企業經營者最需重視及策略規劃之重點。 2.在永續性構面之最關鍵因素為「企業綠色形象」。 3.在利害關係人構面之最關鍵因素為「員工滿意度」。 4.內部流程構面之最關鍵因素為「通過國際綠色標準認證」。 5.學習成長構面之最關鍵因素為「研發支出/銷售額比重」。

Abstract Local industry is facing global competition to survive and develop. Global growth is stagnating. Industry leaders must think how to deal with these issues. One of the mostly widely used management tools in the past 20 years is the Balanced Scorecard (BSC) approach. The use of the Balanced Scorecard is based on the inclusion of many factors – including incentive structure and stakeholder views. It also integrates economic, social, financial and environmental aspects . The study adjusted BSC to Sustainability、Stakenholders、Internal Process and Learning and Growth aspects. In this study 25 influencing factors were included in a questionnaire with the opinions of 17 experts. Four topics were studied by using DEMATEL analysis with conclusions as follows: 1. Business owners must pay closest attention to internal processes in their corporate planning , also the most influential, Internal processes show this facest that business owners need to focus on the most and the importance of strategy planning. 2. To maintain a corporate green image is the key factor of company sustainability. 3. Employee satisfaction is the key factor of Stakenholders. 4. International green standards is the key factor of internal process facets. 5. R & D expenditure and sales are the key factor of learning and growth aspects.

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