The Integration of Balanced Scorecard and Activity-Based Costing－A Case Study of Food Manufacturer

在競爭激烈，變化快速的今日，企業經營者面臨許多的挑戰，因此導入一項有效率且有效果的管理工具是重要且必須的。平衡計分卡（Balanced Scorecard，BSC）讓企業上下對策略建立共識，並藉由可衡量的指標來引導策略的執行，轉化策略為具體行動。而作業基礎成本制度（Activity-Based Costing，ABC），是以作業流程為出發點採二階段分攤，提供較為精確的成本。兩者均是十餘年來，管理學說上極有力的管理工具，然鮮少有企業將二者結合運用，因此，本研究著重在方法與實務應用之創新，將結合平衡計分卡及作業基礎成本制度，化策略為具體行動，協助企業找出未來持續改善與精進其管理制度的具體方向。 本研究係針對國內一導入平衡計分卡及作業基礎成本制度之食品公司進行個案研究，於分析個案公司之相關問題後，運用策略形成及平衡計分卡之概念，並結合作業基礎成本制度，進而制訂新的策略性衡量指標，期能協助個案公司確實將策略引導至各績效衡量要素中，解決現行問題並提昇管理之效率及效能。同時，亦可作為其他企業執行平衡計分卡及作業基礎成本制度結合之實務指南與理論基礎。In a rapid and changeable business environment of today, business owner must face more challenges; therefore, it is necessary and vital to introduce an efficient and effective management tool. Balanced Scorecard（BSC）enables organizations to clarify their vision and strategy and translate them into action with measurement indicators. Activity-Based Costing（ABC）can get more accurate cost information with a two stage allocation method. Both are powerful tools of management, but few organizations apply the integration of these two management tools. Therefore, in this thesis we focus on the application of innovative approaches and practices, combing BSC and ABC, and turn the strategy into concrete action to help the organization identify continuous improvement of the management system. The thesis is a case study and conducts one Taiwanese food manufacturer which has implemented BSC and ABC for a few years as a research subject. We will firstly analyze the problems of that existing in the company. Then we will discuss how to use the integration of BSC and ABC to set new strategic objectives solving these problems. Furthermore, the thesis can be a reference for other companies to implement the integration of these two management tools in the future