平衡計分卡建構之個案研究─以南部中藥商為例

Case Study of Balanced Score Card Construct-Example of South Taiwan Herb Business

歐陽豪、李政隆、蔡明哲
H. Ou-Yang, C. L. Li and M. C. Tsai

崑山科技大學 企業管理系

摘要

  都市中發展較早的地區現多已老舊衰退,區域內人口稠密、建築物結構老舊、道路狹窄,並且在都市規劃中缺乏妥善的避難逃生系統及避難場所,一旦發生如火災或地震之嚴重災害時,民眾未能在合理時間內到達避難場所,導致其生命財產受到嚴重威脅及損失,故針對都市地區避難時間做合理評估民眾安全是一項值得重視的議題。 本研究以太平區為模擬範圍,依據當地都市計畫圖、避難人員特性、人員密度等條件來結合Simulex模擬軟體,進行災害發生後模擬民眾避難之情形,藉由民眾步行避難所需時間,分析民眾避難時間是否合理,模擬結果將顯示太平區民眾因避難產生之途徑及到達避難場所之狀況,以檢討避難場所是否需改善或增設之區位,作為都市震災避難場所設置之參考,以提升民眾身生命及財產安全。

關鍵字:中藥商、績效評估、平衡計分卡、策略地圖、質性個案研究。

ABSTRACT

  Mainland China herbs market in recent years, due to the domestic economy become booming, and frequent natural disasters lesions, also the change from export-oriented to domestic demand, all of the above events affect the supply of herbs as well as herbs prices and profits. And therefore compress the development of Taiwan herbs market. Under such a miserable environment, Chinese herbs businessman only draw up their strategic objectives in order to create a sustainable competitive advantage which lead them to maximize their profits and benefits under the condition of adversity,. The framework and thinking of Balanced Scorecard (Balanced Score Card, referred to as BSC), which is a tool to convert the organization's vision and strategy into measurable indicators, and lead to the implementation of the strategy and control. This study used qualitative case study approach to identify two herbs business cases which are more representative of the traditional Chinese medicine industry, by the literature analysis, direct observation, expert interviews and document records data compiled to understand the policy enforcement extent of case companies. Followed by SWOT analysis, to construct a case BSC indicators, and finally through the four aspects of performance indicators to construct a strategy map, as a basis for policy enforcement.

Keywords: Chinese Herbal Traders; Performance Evaluation; Balanced Scorecard, Strategy Map; Qualitative Case Research