以平衡计分卡为基的研发部门绩效评估指标之可行性研究

H p d o i s

i B

j t

042833@7716210216fc700abb68fc28.tw

lucia_chuang@7716210216fc700abb68fc28

K n

p d Balance Scorecard Card?g h~t i A b~w g s

A w C e U j~b j h b

B~H O A b o A t@A M

o A p T t A i”?”aA G

s V i s A o M D V C

s s G T G 1.?o H p d U O_A

k A c P U c A A y c H w p p M s

O o P A c H u V M u N

o P C 2.?d G A w p d13a~BSC A b c v~b U c U v s

v b y c A s O w p p b u c

u V u N C 3.?v T~J p d A o

X P A v 5.0H W A n e T W O b J L w M

P V m 6.12?B B B P 5.98?B M p

T w J i 5.89?C

r G p d B s o i B C

B s P G

1990|~N A j Robert Kaplan?P David Norton?

A o i X A X

t X p d Balanced Scorecard?C b o i A p d

O@M B U B y B

c~

t C

p d g h~t i A b

~w g s A w

A a A g ~p d M

C A W B A

n B A y B

j j O A~b W n@

j O A p d N

O@n A e U j~b

j h b B~H O

A b o A

t@A M o A

p T t A i”?”

A G N V i s A o

- 196 -

M D V C

s T G

1.

2.

3. N p d j c P~

y X A A o

C

L B m G

@B p d G

p d_1990 ~KPMG

W w~p v s c

Nolan Norton Institute?U@@

~B a@s p e A s

u k v C o s

P H H A L A

A~y g

O C o p e N j

Robert Kaplan¤Nolan Norton Institutea

David Norton¨D A h a

s y B A B u~M~

~o p e A g L s p

A s t c G B

U B y B A

p d C

1992|~A Kaplanáo s

G A Harvard Business Reviewμo p

d@g G u The Balanced Scorecard -- Measures ThatDrive Performance?v C b s A Kaplan o A p d n P

K X b@_C O L S N o

o g G g G u Putting The Balanced Scorecard To Work?v A?1993 ~b Harvard Business Review¤W o C p d b

B@W A h p d

P N p d@n

y D n c A A H M

B~B t B s C w M W

A H X P C KaplanáM

o o i A g T g p d

G u Using the Balanced Scorecard as a Strategic Management System?v A1996|~ b Harvard Business Review¤W o C p

d t t@t A

Kaplan·N L k X g N p

d p I N M A K

1996|~X u The Balanced Scorecard -- Translating Strategy into Action v@C

p d b o i O@

t C L

~X

~o i A G N

B U B B s

j c Kaplan & Norton, 1992?C

G B o G

s t X o w A J~

m y p U C b~

A Hopkins?1981?s~

o A H B B

s~P B s~W

B s~o N

C Bergen1982?H N B

v B

s~o C Moser?1984?n

N s A H G~B O

B u@B

O B M v B G

v B W X w W B M

@B M v B N i

B O v B o

B M~O a A

C Copper?1984?

8?s~o G L h

~o s~e P B

B L h~~o B L h

~~o P~B L h

~s~o p e B

- 197 -

p e P B W n B

W L J B p e

v B p e A

A R N e8?T

s~o c A O s~

v B M v T B M C

Copper & Kleinschmidt1987?~s

s A H10-s~

s A O O B B

B v B~

v B P B B

B s~f G f

O i J B s

f A A R N e10?

T~s c A o T c

B v T B f

C Rinholm & Boag?1987?X s H M

~W B s~

o i O_B w O_W X

w w W B s~o i p e O_

s~o i4-

C

B s c G

1A~o

B N s P~s s G A

J X50A X o A

@o C

s H d i A

o~I p

d o v T A G

~o H A o

@w A s

H~o H D n X H A B

w P@a u@C

O W W i u W

A d X N@g W A H

E-mail3A i T A N G g

A G g W u A N

i@A e w i R C

s p D n O p

d j c A W s m P

X o50?A12 s X A

X s C

1s c

s D n O H s m P

A H d A

p d I p~

C s p e G i A U

s k p U G

@m A

~p d P L g

m A p

d e v T A S O O~s B

s~o B M v o v A

O o~p M@

A i

B R A N J X

p A i O

@C A

G d A

~o H o X A

A@g H A

G d~p d

p A g H p d

~e L m p A h T

g o p A h

d~p d j c

p A A d~o J

- 198 -

p d v T A

A P_i A X C

v B R k G

s b u W e w A

N EXCELàA A o

A A N i

s X A SPSS10.0?M n i

R A D n p R k:′y p

R B R B H R B R B

s R C

s b U W C I

A~b J p d

A o

A U~o

H A H D P_P

A i o

t C

t~A X S w~A D H o

D A e u

o u p A A e

~p d A I

p h A A

o T C

B R G G

121￥A

1￥D o g L A

120￥~O G

W A l~53%A T~

35%A s y~12%A pa1?C

b p d

c p15-

A O O u v v

B u b v v B u

~J v B u~v B u~v B

u~b v B u y v B u EPS¨C

l v B u S v v B u P v v B

u ROEaS v v B u ROI§S v v B u v v B u s f g v v B u T

w g v v A V j

n A p4-4￥i

b p d c

A b o H v O

n A n O P v A

v 5.0￥H W A G c p

d b o A A

p2?C

1|~G

X~

G

l~ 64

53% T~ 42

35% s y~ 14 12%

2￥p d c b

o A R

t

v 4.92 0.862

P v 4.77 0.927

~ 4.69 0.48

S v 4.62 1.261

S v 4.54 1.198

T w g v 4.46 1.198

s f g v 4.46 1.33

~J 4.46 0.967

~ 4.38 1.121

S v 4.38 0.506

y 4.38 0.87

v 4.38 0.768

b v 4.31 0.947

~b 4.00 0.707

C l 3.77 0.832

b U

c p15-A O O

u U v v B u U v B u U

v B u U h f v v B u U

N v B u U v v B u U v v B

- 199 -

u v v B u s v v B u s

v v B u p f v v B u

U v B u VIP?U P v v B u

U W v v B u U v

V j

n A p4-5￥i p d

U c A b o H”·s v”?O n A n O”?U v”?A v 5.0￥H W A G U

c p

d b o A

A p3?C

3￥p d U c b

o A R

t

s v 4.62 1.261 U v 4.62 1.261 s v 4.46 1.198 v 4.46 1.506 U v 4.31 1.251 U h f v 4.31 1.377 U 4.23 0.832 U N 4.23 1.235 U 4.23 1.589 p f v 4.08 1.115 U 4.00 1.414 VIP U P v 3.92 1.498 U v 3.92 1.115 U W v 3.85 1.573 U 3.23 0.927

b y

c p14-A

O O u~v v B u h f v v B u A

v B u v B u~p v B u

~o v B u s O v B u M v v B

u X s~v B u u O v B u

@~v B u w p p v B u s

~W t v B u N v A

V j

n A4-6￥i b p

d y c A b o

H”1w p p”?O n A n

O”?s O A B v j 5.0

H W A o b o O A

A o14?11?v 4.5￥H

W A o H P o c

A O o n A

p4?C

4￥p d y c

b o A R

t w p p

s O

N

u O

X s~

A

@~

M v

s~W t

~o

h f v

~p

~v

b u P

c p14-

A O O u u V v

B u u N v B

u u v v B u u O v B u

u v v B u u v B u u

u@A v B u u V m v B u

A v v

B u s~o v B

u T t i v B u u

v B u u O v B u

H M t X v A V j

n A4-7

- 200 -

i A b p d

u P c A b o H”-u V”?O n A n O”-u N” B v j 5.0￥H W A o b o O A

A o14?10?v 4.5￥H

W A o H P o c

A O o n A

p5?C

.

5￥p d P c

b o A R

t

u V 5.08 1.115 u N 5.001 u O 5.000.816 u 5.000.816 u 4.77 1.013 u u@A 4.77 1.166 H M t X 4.69 1.182 u v 4.62 1.044 s~o 4.62 1.261 u O 4.620.506 u v 4.46 1.127 T t i 4.46 1.33 A v 4.31 1.251 u V m 4.230.927 o p50-A

O O u s~X k O W v B u o

R v B u l I v B

u A~v B u v

v v B u P v B u

o p P v B u D l v v B u S w U D p O v B u

~o P~v B u U

H~P v d

v B u i v B u V m

v B u N O P u@A v B

u v B u o G~

v B u o v v B u~

w w v B u s~o

N v B u u O v B u

B XˉO?v B u o H y v v B

u N N v B u s v

v B u o M N h v B u o P P~v B u o H

M~o i O v B u o

G o i v B u s~W

P P~v B u N v B

u o G v B u U

N v B u o i v B u

M v v B u o O/á~B v

P e v B u v B u

v N h v B u o M

v B u s~W v B u

o~~v B u J o

P w t v B u v v B

u~w p P W v B u

o G W v B u S v v B

u o W P B v B u o s

v B u h D

s G v B u o i v B

u s~P B e P B v v A U

p p6?C

V j

n A6?i b

o c A b o H”·s

~P B e P B v”?O n

A n O” o i”?A

j 5.0￥H W A H6?W L

5.0￥H W A O O”?o P P~

”?B”?V m”?B”?U

H~P v d

”?B”?o G~”?B”?o

H M~o i O”?B”°A

~”?C

- 201 -

6 o b o A

R

t s~P B e P B v 5.541.15 o i 5.451.26 o P P~ 5.331.07 V m 5.321.20 U H~P v

d

5.101.25 o G~ 5.081.09 o H M~o i

O

5.011.00 A~ 5.001.06 l I 4.981.07 N N 4.971.18 s~X k O W w 4.951.24 u O 4.951.11 o p P 4.931.02 o v 4.931.14 o G 4.911.22 o~~ 4.901.25 o R 4.901.08 h D s G 4.901.30 o G o i 4.881.23 s~W 4.871.32 N O P u@A 4.860.97 s~o N 4.861.21 B X O 4.851.19 M v 4.821.30 o H y v 4.801.41 N 4.791.01 D l v 4.791.23 P 4.781.01 S w U D p O 4.751.08

~o P~ 4.73 1.06 o M N h 4.73 1.14

4.72 1.40

o M 4.72 1.26 v 4.71 1.28

i 4.64 1.27

o O/á~B v P e 4.63 1.26

~w w 4.61 0.90 J o P w t 4.60 1.13

o s 4.54 1.12 s~W P P~ 4.53 1.22 o W P B 4.49 1.26 S v 4.45 1.32 v N h 4.41 1.20 v v 4.39 1.05 ~w p P W 4.37 1.20 o i 4.32 0.95 U N 4.29 0.95 s v 4.25 1.14 o G W 4.20 1.03

3.92 0.93

t~o J p d

A@12-A O

u B B P v B u

~T w J y J d P

v B u O_M v B

u M p g v B u I

B B s g M

H v B u M p T w J

i v B u J L M p

P~U v B u~

M p R v v B u w

u J v u u J

y B A P O v B

u b J L w M P

V m v B u~P y A y v A

- 202 -

U p G p7?C

7?A i J

A b o H” b J L

w M P V m”?

O n A n”

B B P”?A B12? 5.4 H W v A i o12-o o

H P J p d

C

7?J p d

A R

t

b J L w M

P V m

6.12 1.097

B B

P

5.98 1.029 M p T w

J i

5.890.933 ~P y A y 5.750.822 u J y

B A P

O

5.74 1.233 ~M p R

v

5.74 1.053 M p g 5.620.972 J L M p P

~U

5.59 1.008 ~T w J y

J d P

5.54 1.107

w u J

5.52 1.096

O_M

5.50 1.092

I B B s g M H 5.48 1.137

B

120￥

A A R&D3O_w

(¤w J g)?A120￥

A u5￥g A

N h A l g R A s

o p U G G

1. 5.0

H W8?A O s~P B e

P B v 5.54?o i

5.45?o P P~

5.33?V m 5.32?

U H~P v

d 5.10?o G~

5.08?o H M~

o i O 5.01?A

~ 5.00?C

2.13?a~e J p d

A b o A b

c v 4.71?~

4.57?b U c A U

v 4.620?s v 4.620?

b y

c A s O 5.310?

w p p 5.310?b u

c u V 5.080?

u N 5.000?b o

s~W 5.620?

o v 5.310?b J

B B P 6.150?M

p g 6.000?C

3.

5.0￥H W A

- 203 -

y c H w p p 5.31?

M s O 5.3?o P A

c H u V 5.08?

M u N 5.00?o P C

4.12?

A o X P A v

5.0￥H W A n e T W O

b J L w M P

V m 6.12?B B

B P 5.98?B M p T

w J i 5.89?C 5.

c-àv(4.71)2~

4.57 A U c-?U v (

5.0 )?U

(5.0 )?A y c-

w p p (5.86)?s O(5.71)?A

c--u V (5.43)-

u N(5.29)?A o c-·s~

P B e P B v(5.48)?o

P P~(5.41)?A

-°B B P(6.00)

b J L w M P

V m(5.920)?C

s w o J p

d A H j M X A

A i o b J p

d A H W i U o b

J A M A e~

p d A H120?a g~A u13?a

J p w J p d A b

R W O y C

m

1.|D A p d T N

u A_A1999?C

2.Kaplan Robert S. & David P. Norton A

u G H p d

~v A y X A_A

2001?C

3.￥A p d p-￥H M

H d s H A

v j p t h h A1998C

4.|D A u p d—?T N

u v A y X A_A

1999?C

5.§d w g A~g-?u p

d v W A p s

A134 A1997?C

6.§s M A n s y~

P s G a s A

W j p s A h A1997?C

7.§a B w B d w g A I W

-§p h A

y X A1991?C

8.aL X A~s o i

s--￥p d I A W j

p s h A1998?C

9.?I C A o i P A_G A

1998?C

10.?_B A A u@s

k—￥p d W P p g g

v A p s A A28-38?A

1998?C

11.-J w A A B P S

p H p d c A

j p s A h A1999?C

12.±i s B c W A o c S

X P o s—|

R A~A49A

2001?A97-134?C

13.3@A s P o i A_G A

1996?C

14.3A s P o A_G A

- 204 -

1995?C

15.?A t

P H p d

R A j s A h A

1999?C

16.1A Poter

p d W P p A j B u

P t A h A2000?C

17.?u A P

s s--￥H l A W

j p t s h A1998?C 18.?A A p d W P p A

W j p s h A

1998?C

19.3A g s─ IC

~A j s

h A2002?C

20.?w A P

s A d j~h A

2002?C

21.?v A l s~B

c P s~s A

W j s h A

1998?C

22.?w A~N P P

t X s~o i v T

s A j~s h

A1993?C

23.?K i A s~o P V@

B@s A R y j

s h A1997?C

24.§A s~o s A

a g h A

2002?C

25.§y A N s B N O

N s v T A j~

t h A1999?C

26.aL A JIT t s-

p d I A d j p h

A2002?C

27.3A s o i s

--￥H t A j

s h A1988?C

28.3f A N b B o P o

X s:°s~A

v j~s h A

1995?C

29.·N A O A O

u o A1993?C

30.3A~N s v T

s A a g s

h A2001?C

31.aL X A~s o i

s A W j p s h

A1997?C

32.aL A~o O B

@P o s—

W~A a

g s h A2000?C

33L N A N O P N i

s A v j~s

h A1992?C

34.§f E w A N B P s~

s A W j

s h A1992?C

35.￥a w A~N P s~o i

s A v j~

s h A1990?C

36.?A s y~o

s A W j s

h A1993?C

37.3A o G s J H

g M A j

s h A1995?C

38.?P A N s

A n j~t h

A2000?C

39.1w A~B N X@

i s o i s─

1990?C

40.3A v-?v P

-¤U o A1992?C

- 205 -

41.§d s A~~H V m W

~￥H X R A

j H O s h

A2001?C

42.?P@R A~s o i M

s--￥H B~s y

~A s j~s

h A1991?C

43.áA s~o i L t m P

--￥H s y~A

v j~t h A1998C

44.ˉA N s P~g

t X N s v T--￥W X

~s A v j~

s h A1988?C

45.3S s A y O

100A g~O A_

A1994?C

46.?h A~N S P s~o i

s A A1987?C

47.±A s~o i L,?s o i P

P X s A W j

s h A1990?C

48.?A W~s~o i

s A j~t

h A1994?C

49.?C K A s y~N c P s

p s A j

~s h A1998?C

50.Brown, M. G. and Sevenson , R. A.,

“Measuring R&D Productivity", Research

Technology Management, Nov-Dec, 1998,

pp.30-5.

51.Collier, D. W.“Measuring the Performance

of R&D Departments”, Research

Management, V ol.20, No.2, 1977,

pp.30-34.

52.Cooper, D. R. and Schindler, P. S.

Research Method, 8th ed., Boston

McGraw-Hill, 2003.

- 206 -

本文来源：https://www.bwwdw.com/article/3oie.html