近幾年來國內外經貿發展日益全球化、自由化，企業間競爭激烈，再加上國際級連鎖加盟企業之全球佈局，挾著品牌、資金、技術、人才訓練、專業管理能力等競爭優勢，對國內業者形成強大挑戰。各連鎖企業為了確保永續經營，無不極力擴充企業版圖，積極快速的展店。然而現有之中小型連鎖企業大多並未建立有效之績效評估系統，來協助企業進行各項策略的制定，而多是藉由經驗判斷或直覺來引導決策的制定。即使有建立績效評估的連鎖企業，大多也是掉入了只注重成長，而忽略處理無形且難以量化指標的「動態性陷阱」，忽略了系統中存在的環環相扣、時間滯延、負回饋及副作用等動態性複雜的問題，導致企業無法做出正確的決策。
本研究目的為運用平衡計分卡與策略地圖，來展現策略、檢視策略搭配、標定策略衡量項目與KPI並界定問題的系統邊界。再藉由系統動力學釐清策略、組織內部流程與績效指標之間的因果關係，作為擬定、測試與溝通策略，建構組織內部流程，找到兼顧短期與長期的績效監控指標，以及作為研擬未來策略之參考。協助連鎖企業建立具有因果回饋關係的動態績效評估系統，以輔助企業制定出正確的策略及做出正確的決策。
本研究結果發現：經由願景提出、策略目標規劃與平衡計分卡與策略地圖一系列的行動，可以協助企業釐清問題，清楚界定系統邊界。而透過系統思考建立之系統動力學模型所產生的結果，可檢視企業之問題並發掘到反直覺的現象，作為企業策略調整與政策規劃之參考。利用系統動力學模型之模擬測試，可以找出系統中之領先指標。透過系統動力學模型之模擬測試，發現系統中元素與元素間環環相扣的因果回饋關係。

The franchising business in Taiwan has become a war zone during past few years. Many international brands invaded this market with great capital, know-now, training and strong management. These competitions had brought a heavy challenge to the existing franchising business in Taiwan. Many of the original franchising business believe by expanding their location rapidly, it will help them maintain their profit and market share, even keep these competitions at bay. However, many of these franchising are lack of proper evaluation system to help them analysis expanding strategy, instead only relaying on the leader instinct and rough figures from past to make these decisions. Little did these business understand rapid expanding bring series of dynamic disadvantages which will only slowly merge in the future and can not be foreseen by traditional strategy thinking.
Therefore this study focus on the dynamic approach to franchising business, using Balanced Scorecard and Strategy Map to over view the goals of the business, extend them into Key Performance Index as feasible goals. Finally defined their boundaries and using System Dynamics approach to create a model, construct the casual relation between different elements, using simulation on scenarios to test these models, hoping to find the critical elements which will be key success to franchising business.
This study has the following conclusions: All business starts with a goal, but these goals are hard to define, using a series of Balanced Scorecard and Strategy Map will help business create much feasible targets.Using system dynamics model business will be able to look for anti intuition result which usually interference with best decision making.Using system dynamics model to simulate the scenarios will help business to find their leading index element in the business.Using system dynamics model to simulate the scenarios will help business to find the causal relationship between the key elements.

目錄
致謝辭..........................................................................I
摘要..............................................................................II
ABSTRACT.................................................................III
目錄..............................................................................IV
圖目錄.........................................................................VII
表目錄..........................................................................IX
1. 緒論.....................................................................1
1.1 研究背景..............................................................1
1.2 研究動機..............................................................4
1.3 研究目的..............................................................6
1.4 研究範圍與限制..................................................7
1.4.1 研究範圍.............................................................7
1.4.2 研究限制.............................................................7
1.5 研究方法與流程.................................................9
1.5.1 研究方法.............................................................9
1.5.2 研究流程.............................................................9
1.6 論文架構............................................................11
2. 文獻探討............................................................12
2.1 平衡計分卡........................................................12
2.1.1 平衡計分卡簡介................................................12
2.1.2 平衡計分卡的管理流程....................................14
2.1.3 平衡計分卡的四大構面....................................15
2.1.4 平衡計分卡相關研究文獻................................18
2.1.5 平衡計分卡的執行阻礙與困境.........................20
2.2 策略地圖.............................................................22
2.2.1 策略地圖簡介.....................................................22
2.2.2 以策略地圖說明組織如何創造價值.................23
2.2.3 組織創造價值的流程.........................................26
2.2.4 策略行動方案.....................................................27
2.3 系統動力學.........................................................28
2.3.1 系統動力學簡介.................................................28
2.3.2 系統的結構.........................................................30
2.3.3 建模程序.............................................................33
2.3.4 模型測試與效度檢驗.........................................37
2.3.5 以系統動力學檢視平衡計分卡之研究.............38
2.4 連鎖體系.............................................................42
2.4.1 連鎖體系的定義.................................................42
2.4.2 連鎖經營的特性.................................................43
2.4.3 連鎖咖啡體系之發展與經營.............................45
3. 個案公司簡介及策略地圖與平衡計分卡建立..52
3.1 個案公司簡介......................................................52
3.1.1 公司簡介..............................................................52
3.1.2 經營理念與願景..................................................53
3.2 策略地圖建立......................................................53
3.3 平衡計分卡建立..................................................56
4. 系統動力學模型建構與分析..............................57
4.1 系統動力學模型建構..........................................57
4.1.1 系統邊界..............................................................57
4.1.2 因果回饋分析......................................................58
4.1.3 系統動力學架構..................................................59
4.1.4 模型線流圖與方程式..........................................60
4.2 模型基本測試.....................................................85
4.2.1 模型基本模擬與分析..........................................85
4.2.2 模型效度測試......................................................90
4.3 情境設計與政策模擬..........................................93
5. 結論與後續研究建議........................................102
5.1 研究發現與結論................................................102
5.2 研究貢獻............................................................103
5.3 後續研究建議....................................................105
參考文獻.....................................................................106
1. 中文部份.................................................................106
2. 英文部分.................................................................108

中文部份
于泳泓、陳依蘋（2005），平衡計分卡完全教戰守策。台北：梅霖文化。
台灣連鎖暨加盟協會編印（2006），2006台灣連鎖店年鑑。台北：台灣連鎖暨加盟協會。
吳綠惠（2005），策略目標動態決策機制之研究－以W電子公司為例。國立中山大學資訊管理研究所碩士論文。
杜強國（2004），以系統動力學探討平衡計分卡策略動態搭配原則。國立中山大學企業管理研究所博士論文。
汪維揚（2001）， 以系統動力學探討自組織團隊的認知機制。國立中山大學資訊管理研究博士論文。
林育正、楊海銓（2003），開家賺錢的咖啡館。台北：聯邦文化。
邱繼智（2006），連鎖企業管理。台北：華立。
徐光宇（2006），2005咖啡店產業動態分析。2006台灣連鎖店年鑑。台北：台灣連鎖暨加盟協會，236-237。
紐撫民（1995），從我國連鎖店經營看服務業環境變遷趨勢。第一屆服務業管理研討會論文集，2-10。
屠益民（2005），系統動力學理論與應用。國立中山大學資訊管理研究所「系統模擬與動態決策」課程未出版教材。
張瓊月、蔡明雄（2001），老饕喝咖啡必備手冊。台北：上旗文化。
郭進隆譯（1994），第五項修練。（原著：Senge , P.M.,（1990）, The Fifth Discipline: The Art and Practice of the Learning Organization）。台北：天下文化。
曾雅彩（1996），動態決策過程中資訊分析方法之比較。國立中山大學資訊管理研究所碩士論文。
曾麗芬（2001），實施平衡計分卡之問題研究－以某銀行為例。國立政治大學會計研究所碩士論文。
黃俊英（1987），台灣服務業的發展與未來展望。中華民國管理科學學會，七十六年服務業學術論文研討會論文集，1-10.16。
黃義華（2006），以系統動力學探討企業正職與派遣人力動態配置之研究。國立中山大學資訊管理研究所碩士論文。
經濟部商業司編印（2000），連鎖店經營管理實務。台北：中國生產力中心，9-12。
廖清祈（2003），企業推動平衡計分卡過程之跨個案研究。國立中正大學企業管理研究所碩士論文。
褚秀敏（1998），關鍵成功因素與績效評估制度關聯性之研究－以郵局為例。國立台灣大學會計研究所碩士論文。
戴照煜（1989），旺店新法。台北：哈佛企管公司。
嚴聖豪（1984），連鎖經營控制之研究--系統分析方法之應用。國立政治大學企業管理研究所碩士論文。
蘇懋康（1989），系統動力學原理及應用。上海交通大學出版，12-14。

英文部分
Chan, P.S. and Justis, R. T. (1990). Franchise management in East Asia, Academy of Management Executive, 4 (22), 75-85.
Coyle, R. G. (1996). System Dynamics Modeling, London, Chapman & Hall, UK.
Eccles, Robert G. & Philip J. Pyburn. (1992). Creating a Comprehensive System to Measure Performance, Management Accounting, pp.41-44.
Forrester, J. W. (1961). Industrial Dynamics, Cambridge, Mass.: MIT Press, pp.9,13.
Forrester, J. W. (1991). Greetings to the 1991 System Dynamics Conference in Bangkok, Thailand, System Dynamic’91 Supplement: Supplemental Proceedings of the 1991 International System Dynamics Conference, pp.1-3.
Forrester, J. W. (1994). System Dynamics, System Thinking, and Soft OR. System Dynamics Review, Vol. 10, No.2-3, pp.245-256.
Hoffman, R.C. and Preble, J. F. (1991). Franchising: Selecting a strategy for rapid growth. Long Range Planning, 24 (4), 74-85.
Hunt, S.D. (1972). The Socioeconomic Consequences of the Franchise System of Distribution, Journal of Marketing, Vol. 36, 33-38.
Kaplan, R. S. and Norton, D. P. (1996). The Balanced Scorecard : Translating Strategy into Action. Boston, Massachusetts. Harvard Business School Press.
Kaplan, R. S. and Norton, D. P. (2000a). Having Trouble with Your Strategy? Then Map It, Harvard Business Review, Sept.-Oct., 167-176.
Kaplan, R. S. and Norton, D. P. (2000b). The Strategy-Focused Organization:How Balanced Scorecard Companies Thrive in the New Business Environment, Boston, MA : Harvard Business School Press, 2000b.
Kaplan, R. S., and Norton, D. P. (2003). Strategy Maps: Converting Intangible Assets into Tangible Outcomes. Boston, MA. Harvard Business School Press.
Kotler, P. (2000). Marketing Management, 10th Ed., Upper Saddle River, N.J.: Prentice-Hall.
Lebher, M.G. (1963). The new concepts of retailing. The Wall Street Journal, 16 (8), 19-36.
Lewy, C. and Du Mee. (1998). The Ten Commandments of Balanced Scorecard Implementation, Management Control and Accounting, April, translated into English by Paul McCunn and reprinted by KPMG Management Consulting.
Lyneis, James M. (1980). Corporate Planning and Policy Design: A System Dynamics Approach, Cambridge, MA, The MIT Press.
Paul, R. Niven. (2002). Balanced Scorecard Step by Step: Maximizing Performance and Maintaining Results. New York: John Wiley & Sons.
Robert, J. C. (1998). The Role of System Dynamics in Understanding the Impact of Changes to Key Project Personnel on Production within Construction Projects, International Journal of Project Management.
Rousseau, Y. and P. Rousseau. (2000). Turning Strategy into Action in Financial Service, CMA Management, 73 (10), 25-29.
Schewe, C. D. and Reuben, M.S. (1983). Marketing: Concepts and Applications, 2nd Ed., New York: McGraw-Hill, 415.
Schoeneborn, F. (2003). Linking Balanced Scorecard to System Dynamics, full paper on CD-ROM Proceeding of 2003 International System Dynamics Conference, New York, USA.
Solano, J., M. P. De Ovalles, T.Rojas, A. G. Padua and L. M. Morales. (2003). Integration of Systemic Quality and the Balanced Scorecard, Information System Management, winter, 64-79.
Sterman, J. D. (2000). Business Dynamics : Systems Thinking and Modeling for a Complex World, Chicago, IL: Irwin McGraw-Hill.
Welch, J.A. and Nayak, P.R. (1992). Strategic sourcing: A progressive approach to the make-or-buy decision. Academy of Management Executive, 6 (1), 23-30.