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題名:以平衡計分卡(BSC)架構探討 台灣自行車產業發展關鍵因素
作者:賴沂松
作者(外文):Lai,I Sung
校院名稱:朝陽科技大學
系所名稱:企業管理系台灣產業策略發展博士班
指導教授:黃勇富
學位類別:博士
出版日期:2022
主題關鍵詞:平衡計分卡層級分析法自行車產業COVID-19Balance scorecard (BSC)AHPBike industryCOVID-19
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新冠肺炎疫情蔓延全球,歐美逐步解除居家隔離和邊境管制,各國鼓勵民眾以自行車出行,帶動全球自行車產業快速成長。傳統績效評估僅以財務指標來衡量組織的績效,為避免企業經營過度重於財務績效指標,而發展出兼具財務、顧客、內部流程及員工學習與成長等四大領域之經營績效指標。面對後疫情時代,自行車市場需求依然暢旺,自行車裝配廠的營收成長幅度,端看「缺料」與「塞港」問題紓解程度而定。
有鑑於此,自行車裝配廠為解決缺料問題及增加營收,將提高組織內外部營運績效。本研究以平衡計分卡(The Balance Score Card , BSC)之架構,探討財務、顧客、內部流程、學習成長等構面對自行車產業經營績效之影響。運用層級分析法(AHP)整合專家意見,探討台灣自行車產業發展關鍵因素。研究結果得知,AHP構面依局部權重排序分別財務、顧客、內部流程、學習成長;依整體權重排序分別營業收入淨額、新產品營收、新產品上市件數、現金流量比率、價格優勢與付費方便性,研究結果將提供自行車業者未來發展決策參考方針。
The COVID-19 pandemic triggered severe social and economic disruption around the world. COVID-19 brought about a dramatic increase in bicycle sales in response to the pandemic. Generally, traditional methods of performance appraisal focus on employees' ability to take initiatives, leverage resources, and perform tasks with innovation and creativity. The global shortage of shipping containers, congestion that started with the pandemic in the first quarter of 2022 is still ongoing. To increase revenue for bike firms, owner should solve congestion through smart mobility.
Therefore, the improvement of organizational performance is one of the most obvious solutions to reduce the impact of congestion. Balance Score Card (BSC), a comprehensive strategy management system, can effectively assist firm to identify internal and extental environmental factors, enable enterprise to invest resources to key strategic activities, and further help strategy implemented. The objective of this paper is to examine the scope and feasibility of the Analytic Hierarchy Process (AHP) in incorporating stakeholder preferences into regional forest planning. The aim of this paper is to investigate owners’ perspectives on the future development of bike industry using Taiwan as an example. In an illustrative application of AHP for the development of bike industry, there are four criteria—financial, customer, internal business, and innovation and learning. Our findings show that convenience, product profitability analysis, launching a new product, cash flow ratio, and easy-to-pay are the major motivations.
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網路資料部分
1.瑞士自行車產業全球資訊網(2014)。https://www.velosuisse.ch/en/
2.工商時報全球資訊網(2019)。https://ctee.com.tw/news/life/183894.html
3.輪彥國際有限公司資訊網(2019)。http://www.wheelgiant.com.tw/bsnews_d.asp?id=1766
4.工商時報全球資訊網(2020)。https://tw.stock.yahoo.com/news/.html
5.今周刊(2021)。https://www.businesstoday.com.tw/article/category/80393/post/202102010040/
6.財政部關務署(2021)。https://web.customs.gov.tw/
7.快樂工作人(Cheers) (2021)。https://www.cheers.com.tw/article/article.action?id=5099289
8.台灣自行車輸出業同業公會資料(2022)。https://www.tba-cycling.org/newsletter-detail/show-1101635.htm
9.ETtoday財經雲(2022)。https://finance.ettoday.net/news/2197192
10.南方都市報(2022)。https://kknews.cc/zh-tw/society/kpk936r.html
11.經濟部技術處(2022)。https://www.moea.gov.tw/MNS/doit/industrytech/


 
 
 
 
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