2021年 / 第一卷 / 第一期

目錄

質性研究

策略該如何落地?績效評估與人力資源分析:以平衡計分卡為基礎 1

個案研究

運用平衡計分卡於傳產之策略推動操作實例 19

量化研究

台灣半導體上市櫃公司績效—以隨機邊界法分析 32
我國醫療器材及用品製造業經營績效之研究:資料包絡分析法與平衡計分卡之整合運用 46
台灣上市生技公司之績效評估 -應用Hicks-Moorsteen生產力指數 64
2021年 / 第一卷 / 第一期 全文下載

策略該如何落地?績效評估與人力資源分析:以平衡計分卡為基礎

篇名 策略該如何落地?績效評估與人力資源分析:以平衡計分卡為基礎
doi:10.29693/TSPMA.202111_(1).0001
作者 洪贊凱、李世樑
中文摘要 本文主要目的是整合人力資源分析與平衡計分卡,進而創造組織環境有利於績效評估之條件,讓組織策略能夠順利落地。跨學科領域學習是人力資源培育未來人才不可或缺的一環,且創新思維是驅動成長的主要元素,因此本文以平衡計分卡為理論基礎,藉由績效評估與人力資源分析,整合平衡計分卡、績效評估回饋,最終目的是提高個人和組織績效,並有三個觀點:首先,本文具有跨學科性質,整合和擴展了人力資源分析和績效評估兩個研究領域,前者是資訊技術領域,後者是人力資源管理領域。其次,倘若績效評估者的水準參差不齊,在績效考核的過程中出現各式各樣的問題在所難免,而人力資源分析可以協助主管進行績效評估,績效評估應該要被視為一項完整的科學活動,資訊科技技術的速度和精確將能協助人們管理決策的品質。最後,績效管理首先將績效評估作為一個起點,並且配合組織策略目標來改善個人績效,績效管理的最終目標是提高和改善組織層面的績效。
關鍵字 組織策略、績效管理、績效評估、人力資源分析、平衡計分卡
英文摘要 The main purpose of this article is to integrate human resource analytics and balanced scorecard, and then create conditions that are conducive to performance appraisal in an organizational environment. Let the organizational strategy be smoothly implemented. Interdisciplinary learning is an indispensable part of human resource to cultivate future talents, and innovative thinking is the main element for driving growth. Therefore, this article takes the balanced scorecard as the theory, and integrates the balanced scorecard and performance appraisal feedback through performance appraisal and human resource analytics. The goal is to improve individual and organizational performance, and there are three points of view: Firstly, this article has an interdisciplinary nature, integrating and expanding the two research fields of human resource analytics and performance appraisal. The former is in the field of information technology and the latter is in the field of human resource management. Secondly, if the standards of performance appraisers are uneven, it is inevitable that various problems will appear in the process of performance appraisal. Human resource analysis can assist supervisors in performance appraisal. Performance appraisal should be regarded as a complete scientific activity. The speed and accuracy of information technology will help people manage the quality of decision-making. Finally, performance management first takes performance appraisal as a starting point. And it also cooperates with the organization’s strategic goals to improve individual performance. The ultimate goal of performance management is to improve and improve organizational performance.
英文關鍵字 organizational strategy, performance management, performance appraisal, HR analytics, balanced scorecard

運用平衡計分卡於傳產之策略推動操作實例

篇名 運用平衡計分卡於傳產之策略推動操作實例
doi:10.29693/TSPMA.202111_(1).0002
作者 洪贊凱
中文摘要 平衡計分卡固然能建立全方位的策略及績效管理工具,但不少專家也提醒管理者,這不是解決企業問題的萬靈丹,需要企業文化的驅策,擁有清晰的願景、核心價值。在這個前提下,平衡計分卡才能由上而下貫徹,推動企業往一致方向前進。平衡計分卡被提出的初期,是為了要開發出超越傳統偏向財務面,本文所提之個案公司的績效評估制度,後來延展為有力的策略管理與執行工具,可藉此將策略轉化為明確可量化的指標,使其更有效地被執行。
關鍵字 策略管理、績效管理、績效評估、平衡計分卡
英文摘要 Balanced scorecard can establish a full range of strategy and performance management tools, but many experts also remind managers that this is not a panacea for corporate problems, the need for corporate culture, with a clear vision, core values. Under this premise, the balanced scorecard can be carried out from top to bottom, pushing the enterprise forward in a consistent direction. The initial idea of the balanced scorecard was to develop a performance appraisal system that went beyond the traditional bias to the financial side, and was later extended to a powerful strategy management and execution tool, which could turn the strategy into clearly quantifiable indicators and make it more effective to be executed.
英文關鍵字 strategy management, performance management, performance appraisal, balanced scorecard

台灣半導體上市櫃公司績效—以隨機邊界法分析

篇名 台灣半導體上市櫃公司績效—以隨機邊界法分析
doi:10.29693/TSPMA.202111_(1).0003
作者 林宜君
中文摘要 本研究主要探討台灣半導體產業技術效率與成本效率,樣本主要以台灣半導體公司為主要研究樣本,資料來源取自台灣經濟新報資料庫,研究期間從2008年至2016年219家廠商,總計觀察樣本數1731,以 隨機邊界法進行技術效率與成本效率進行估計。

實證研究結果顯示,台灣半導體產業技術效率接近1,但是成本效率仍有改善空間。實證結果隱含台灣半導體產業資源最佳化運用能力強,但是對於資源配置最佳化過程,如何與成本最小化進行改善有改善空間。

關鍵字 半導體產業、隨機邊界法、經濟效率、技術效率、成本效率
英文摘要 The study aims at the subject of the technical and cost efficiency of the Taiwan semiconductor industry. There are 1731 observatories and 219 firms from the period of 2008 to 2016. Empirical methodology conducted the stochastic frontier analysis to estimate technical efficiency and cost efficiency. Samples collected from the database of TEJ that is majors in summarized the Taiwan public listed semiconductor’s compare.

Empirical results showed that Taiwan semiconductor firms’ technical efficiency is approximate 1, cost efficiency exists non-significance. Results reveal that the Taiwan semiconductor firm owns the best experience of the optimal resource allocation, also needs to improve the cost efficiency.

英文關鍵字  Semiconductor industry, stochastic frontier analysis, economic efficiency, technical efficiency, cost efficiency

我國醫療器材及用品製造業經營績效之研究:資料包絡分析法與平衡計分卡之整合運用

篇名 我國醫療器材及用品製造業經營績效之研究:資料包絡分析法與平衡計分卡之整合運用
doi:10.29693/TSPMA.202111_(1).0004
作者 孫遜、孫世強
中文摘要 本研究旨在探討民國 98-107年我國醫療器材及用品21家公司整體與個別經營績效及生產力變動成長。本研究結合平衡計分卡與資料包絡分析法,提出兩階段模式使用產出導向確定區域模式來評估公司之營運績效。第一階段為整體績效模式,評估樣本醫療器材及用品公司的營運績效;第二階段為個別績效模式,分析樣本醫療器材及用品公司學習成長、內部流程、顧客及財務績效。研究發現:(1)樣本公司學習與成長及財務構面績效為表現佳,顧客績效尚可,內部學習與成長績效與整體績效差;(2) 最佳學習與成長績效、內部流程績效、顧客績效、財務績效及整體績效公司分別為D05、D04、D16、D11及D16;(3) 10年期間,D07及D17年均處規模報酬遞減,D02、D09、D11均處規模報酬遞增;(4)平均跨期生產力呈現成長,係由技術效率變動成長及技術變動成長所致;(5)醫療器材不良通報件數,對整體績效有負向影響,具統計顯著;醫療醫療院所家數與高齡人口數,對整體績效有正向影響,具統計顯著
關鍵字 資料包絡分析法、平衡計分卡、績效評估、醫療器材製造業
英文摘要 The purpose of this study is to assess overall performance (OP) and individual performances, and productivity change of the 21 selected medical device and equipment companies in Yilanover 2009-2018. This study integrates data envelopment analysis (DEA) and balanced scorecard approach to measure medical device OP and individual performances in terms of The individual performances are measured in terms of learning and growth perspective (LGP), internal process perspective (IPP), customer perspective(CP),and financial perspective (FP). The results of this study show: (1) the sampled companies performed well in LP and CP and poorly in DIP, CP and OP; (2)D05、D04、D16、D11及D16 are best practices in LP, IP, CP, FP, and OP;(3) Over 10 years, D07 and D17  were experienced DRS and D02, D09 and D11 were experienced IRS;(4)on average, productivity growth has increased by progresses of efficiency changes and technical changes;(5) the number of defected medical device have negative impacts;the number of haspital and senior numbers has a posstive impacts on the overall performance.
英文關鍵字 DEA, BSC, performance measurement, medical device manufacturing industry

台灣上市生技公司之績效評估-應用Hicks-Moorsteen生產力指數

篇名 台灣上市生技公司之績效評估-應用Hicks-Moorsteen生產力指數
doi:10.29693/TSPMA.202111_(1).0005
作者 徐火旺、江向才、楊永列
中文摘要 本文以台灣2014 至2019年生技產業26 家上市廠商為對象,傳統麥氏生產力指數顯示平均值分別為1.009。代表在估計期間有0.89%的生產面生產力上升。西藥產業有2.55%的生產面生產力改善;醫療耗材產業有-1.38%的生產面生產力下降。因∆T估計值均小於1,表示台灣上市生技公司的生產技術有待改善。Hicks-Moorsteen生產力指數指出生技產業、西藥產業、醫療耗材產業生產力均呈現生產面生產力下降。其原因為∆ROSE 及∆RME估計值均小於1。本文實證指出提高生產技術有助於台灣生技與製藥廠商的生產力。
關鍵字 台灣生技產業、麥氏生產力指數、Hicks-Moorsteen生產力指數
英文摘要 This research focuses on 26 listed companies in Taiwan’s biotechnology industry from 2014 to 2019. The traditional Malmquist Productivity Index shows that the average values are 1.009, which represents a 0.89% increase in production surface productivity during the estimation period. The western medicine industry has a 2.55% improvement in the production surface productivity; the medical consumable industry has a -1.38% reduction in the production surface productivity. Because the estimated values of ∆T are all less than 1, it indicates that the production technology of Taiwan-listed biotech companies needs to be improved. The Hicks-Moorsteen Productivity Index pointed out that the productivity of the biotechnology industry, the western medicine industry, and the medical consumables industry all showed a decline in production surface productivity. The reason is that the estimated values of ∆ROSE and ∆RME are both less than 1. This research points out that improving production technology will help Taiwan’s biotech and pharmaceutical manufacturers to produce productivity.
英文關鍵字 Taiwan’s biotechnology industry, Malmquist Productivity Index,
Hicks-Moorsteen productivity index.