利用作業風險管理改善平衡計分卡之應用

The Use of Operational Risk Management to Improve the Application of the Balanced Scorecard

吳富堯、羅雅鈴、林雅萱
F. E. Wu, Y. L. Luo and Y. S. Lin

正修科技大學 工業工程與管理系

摘要

  本研究是以作業風險管理,對於平衡計分卡(The Balanced ScoreCard,簡稱BSC)提出改善建議措施,也就是針對平衡計分卡(The Balanced ScoreCard,簡稱BSC)可能發生的問題,找出可能發生的風險,以此做為特性要因圖分析之要因,來進行平衡計分卡四大層面的危險識別並對其評估。最後再透過ORM的風險控制選單分別找出最適的風險控制方法,並進行比較。

關鍵字:平衡計分卡(The Balanced ScoreCard,簡稱BSC)、作業風險管理、風險管理系統。

ABSTRACT

  This study is based on operational risk management. This study is to improve the possible difficulties or problems that might occur while using The Balanced Scorecard to identify the performance of a company or an organization. Then, to evaluate the risks of these potential problems , and finally sorting up the best solution to control the uncertainty problems. to identify possible the risk of this as a fishbone diagram analysis to reason, to carry out the Balanced Scorecard (The Balanced ScoreCard , abbreviated BSC) four levels of hazard identification and its evaluation. Finally, risk control menu through ORM -respectively find the optimal risk control methods, and compared.

Keywords: The Balanced ScoreCard; Operational Risk Management; Risk Management System