全球化是難以阻擋的世界潮流，市場競爭壓力不斷地提高，中小企業面臨經營環境的變化，形成空前未有的挑戰。然而，在網際網路以及智慧型手機盛行的這個年代，若是中小企業能夠運用組織團隊的力量，跳躍性成長的可能性較過去大幅增加。中小企業如何在有限的資源與人力下，透過願景、文化的形塑以及管理制度的制定與執行，來保持活力泉源，因應環境變化，就顯得非常重要。。因此本研究也期盼藉由了解Y公司發展的歷程，剖析Y公司成功之處外，同時也將進一步地探討其中有關願景以及平衡計分卡的導入經驗，並以此作為本研究所欲探討之議題。

本研究發現，多數企業與機構對於願景的建立與策略的執行無法有效成功落實，其主要的因素多半在於策略的溝通、績效衡量與激勵獎酬未能與策略相一致。。中小企業可以藉由平衡計分卡使得企業經理人藉以拓展企業未來的方向，協助願景和策略具體實現，達成公司及個人設定的目標。由於中小型的規模，因此在導入時相對比較保守與務實，不會形成大量金錢與時間的浪費。中小企業可以透過導入平衡計分卡的策略轉型，重新調整短期規劃目標與長期發展的策略，以提升競爭力與永續經營的決心。採取的步驟為：1. 確定並詮釋願景與策略2. 評估、溝通並結合策略目標與衡量；規劃並設定指標3. 研擬對策或行動方案4. 監督成效、加強策略回饋、制訂改善計畫與學習。

Along the irreversible trend of globalization, the market competition is getting even more rigorous around the world. Meanwhile, the dynamic revolution of management concept has brought unprecedented challenges for small and medium enterprises. However, amid the era of pandemic internet and smart phone, when small and medium enterprises can utilize the strength of organizational team work, the potential of a greater leaping growth is nevertheless more substantial than the past. As a result, it is even more vital for the small and medium enterprises to consider how to success under the limited resources, pursuing a clear vision, establish a sound company culture, execute a comprehensive management system, to achieve the ultimate goal of maintaining the spring of stamina as countermeasure for ever changing environment. The objective of this study is to investigate the corporate development background of Y company; dissect key successful factors within Y company, while focused primarily on practical experience of incorporating visions and balanced score card as subjects for this research.
This study has observed that most companies and institutions failed to successfully implement the establishment of vision and execution of strategies. Primary parameters for such futile endings are usually due to the inconsistency of strategies with regard to communication of strategy, performance assessment, and incentive remunerations. Using balanced score card, managers of small and medium enterprises can develop future direction, substantiate the vision and strategy, and achieve corporate and personal goals. Due to the scale of small and medium enterprises, usually they are relatively more conservative and practical while incorporate new policy, which is likely not to put vast amount of cash and time in vain. Small and medium enterprises can take advantage of strategic transformation via balanced score card to readjust the short term goal and long term development strategy; in order to elevate the competitiveness and commitment of a sustainable business. The approaches for such transformation are : 1. Identify and interpretation of vision and strategy; 2. Assessment, communication and integration of strategic goals and appraisals, set up key performance index; 3. Lay out policies and action plans; 4. Audit the performance, enhance strategic feedback, embrace remediation plans and continuous learning.

目　錄
論文審定書 i
誌 謝 ii
摘 要 iii
Abstract iv
目　錄 vi
圖　次 viii
表　次 ix
第一章　緒論 1
第一節　研究背景與動機 2
第二節　研究目的 5
第三節　研究流程 7
第四節　論文架構 8
第二章　文獻探討 9
第一節　願景領導 9
第二節　平衡計分卡 17
第三章　研究設計 23
第一節　研究方法 23
第二節　研究範圍與限制 25
第四章　個案研究 26
第一節 個案公司的現況、環境分析。 26
第二節　個案公司如何發展與及建立願景。 31
第三節　個案公司如何應用平衡計分卡於執行面上 33
第四節　回顧與檢討 41

第五章 結論與建議 43
參考文獻 47
附　錄 54


圖　次
圖1-1 本研究論文架構 7
圖4-1 Y公司組織架構圖 27
圖4-2 Y公司各年度營業額暨稅前淨利率變化 28
圖4-3 日圓兌新台幣變動圖 30
圖4-4 平衡計分卡轉化策略、願景的架構關係 33

表　次
表2-1 願景定義 9
表2-2 願景發展流程 15
表4-1 傳統與未來績效衡量指標的差異 34
表4-2 Y公司歷年讀書會閱讀書單 37

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