The Implementation of Balanced Scorecard in A Semiconductor Distribution Company - A Case Study

資訊電子產業的發展始於’70年代，在過去短短的30年走過啟蒙、快速成長、成熟壯大到產業外移，整體產業經營環境不斷快速轉變。半導體通路業也跟隨整體資訊電子產業變化的腳步，從早期的小貿易商轉型成專業通路商，經營的區域則從本土到跨國跨區域，面對的競爭對象已是國際的，全球化的競爭者。 專業半導體通路商在資訊電子產業的供應鏈中，扮演的角色越來越吃重和多元，除了核心的倉儲物流，也分擔許多半導體原廠產品行銷、產品應用、技術支援、整合解決方案等功能，在財務面與運籌管理提供顧客更大的彈性與緩衝空間。專業半導體通路商的核心能力或競爭力的要求，也就愈來愈高。 本研究藉由「個案研究」的方式，以某半導體通路商為研究對象。研究主要目的有兩項：1.建立半導體通路商導入平衡計分卡之完整模式；2.探討半導體通路商導入平衡計分卡過程中所可能面臨的種種議題。藉著積極參與個案公司實際導入平衡計分卡的過程，深入研究過程中完整的步驟與導入過程所面臨的種種困難，以探討半導體通路商導入平衡計分卡的可行性。 本研究採用「個案研究法」，利用文件、檔案紀錄、訪談、直接觀察、參與觀察、實體觀察等方法來收集資料，並包含陳萬淇(1992)所提個案研究法中的五大步驟（探索性研究→診斷性研究→可行性研究→比較性研究→確定性研究），來深入研究個案公司導入平衡計分卡過程中所面臨的各種議題。 研究結果發現，經過縱向的策略理論與歷史背景探索，結合橫向的產業分析，確實能為個案公司定位較為明確的存在價值與核心優勢能力，不僅發展出個案公司清晰的使命、價值觀與願景，也為個案公司規劃出四個構面的策略方向，而且整合出個案公司可行的策略地圖。並為個案公司最具創造價值能力的應用工程部擬定其策略、策略目標、關鍵成功因素、衡量指標與具體行動方案。 基本上本研究是依據文獻上平衡計分卡推行的建議步驟，按圖索驥地將平衡計分卡的流程逐一的導入，在導入過程中，對原本經營的策略不明、管理結構鬆散的個案公司而言，不僅診斷出各種層面的問題，讓高階管理團隊可以有系統地看出改革的架構與方向，應該算是本研究最有價值的貢獻。IT (Information Technology) industry has been developed in Taiwan since late ’70. In the past 30+ years, IT industry has gone through the different phases, from start-up, explosive growth, evolutionary expansion to oversea migration. Its landscape has been changed rapidly. In all the time, the companies of semiconductor distribution were steadily stepping after the changes of IT industry. Their operation has been converted to be more professional than before, since they started the trading business from the early beginning. Further more, their business is no more local but transnational, facing all international & global competitors. In the supply chain, a professional semiconductor distribution is playing more important roles, such as product promotion, product application, technical support & total solution providing beyond stocking & delivering, sharing the effort of principals. As for logistics & finance, they also offer more flexibility & efficiency to their clients. Their core competence is more & more robust. This dissertation conducts a case study for a company of semiconductor distribution. The objectives of this study are twofold: (1) provide a BSC implementation model of a distribution company, (2) discuss the lessons learned from this implementation. Under active participations into its process in studied company, we could comprehensively understand the full process and all difficulties of implementation, then we could find its applicability in the companies of semiconductor distribution. Thereafter, we could find the relationship between performance results and the implementation of BSC. We used the method of case study research and used documentation, archival data, interviews, directive observation, participant observation and physical artifacts to collect the data. Then we used the five steps of case study research, suggested by Professor Chen (1992), as explorative study, diagnostic research, applicable study, comparative study and confirmative study to deeply explore the many issues of implementation of BSC in the study company. The benefits from implementing BSC by this case are many. For example, after longitude analysis of the strategy theory and the company’s background, combined with the transaction analysis of semiconductor distribution industry, we could find out the exact value of the existing and the advantage of the study company. We also help to develop its mission, value & vision, and strategies of 4 perspectives, financial, customer, internal process and learning & growth, respectively. Further more, we also illustrate its possible strategy map, then step-by-step to clarify & plan its strategy theme, strategic objective, key success factor, performance measurement & initiatives. Fundamentally, we do follow the suggested steps of BSC implementation by literatures. However, under the process of implementation, we could find many problems of the company and give advices to the top-level managements about the structure and direction of possible changes, a contrary to the vague strategies and loose management structure in the past. We bet it is the most valuable contribution to the company.目 錄 口試委員審定書.............................iii 誌謝.............................iiiv 中文摘要...........................................v 英文摘要...........................................vi 目 錄.................................................viii 圖目錄...............................x 表目錄………………………………………….xii 第一章 緒 論.............................................................................................................1 第一節、研究背景與動機.....................................................................................1 第二節、研究目的……………………………….……………………………....2 第三節、論文架構.................................................................................................3 第二章 文獻探討.........................................................................................................5 第一節、競爭策略理論之探討.............................................................................5 第二節、平衡計分卡理論...................................................................................15 第三節、台灣半導體通路業之相關研究...........................................................28 第三章 研究方法.......................................................................................................31 第一節、研究假說之發展...................................................................................31 第二節、研究架構與流程...................................................................................33 第四章 個案公司…...................................................................................................35 第一節、產業介紹...............................................................................................35 第二節、個案公司...............................................................................................44 第三節、個案公司平衡計分卡專業架構簡介....................................................57 第五章 個案公司平衡計分卡推行之內容...............................................................61 第一節、策略性議題之形成...............................................................................62 第二節、策略性目標之發展...............................................................................67 第三節、策略地圖和策略性診斷.......................................................................70 第四節、策略性衡量指標之選擇.......................................................................75 第五節、策略性行動方案之設計.......................................................................78 第六節、推行過程所面臨之問題與問題解決之道…………………………...80 第六章 研究結論、限制與建議...............................................................................82 第一節、研究結論……………..…….…………………………………………82 第二節、研究限制……………………………………………………………...83 第三節、建議與未來研究方向……….……………………………………..…84 參考文獻 86 附錄一………………………………………………………………………………………………89 附錄二………………………………………………………………………………………………9