Engineering Consultant Firm’s Performance Evaluation on Design Project：An Application of the Balanced Scorecard
Date Issued
2004
Date
2004
Author(s)
Ho, Cheng-Weng
DOI
zh-TW
Abstract
傳統的績效評估制度較偏重衡量財務指標績效表現，這不僅無法正確衡量績效，更對提昇公司本身競爭優勢毫無助益。如何找出對工程顧問公司真正有實際效益的績效管理制度，將是工程顧問公司面對「知識經濟時代」重視無形資產下，所共同追求的目標。
本研究以個案工程顧問公司為例，應用平衡計分卡觀念，進行工程顧問公司主要業務活動「工程設計專案」績效評估方式之探討。另對個案公司進行策略願景分析，並透過策略地圖之建立，使之與平衡計分卡緊密連結，進而建構個案公司之「設計專案績效指標」。最後，以所建構之設計專案績效指標，導入於實際專案案例中，與現行之評估機制做一比較分析。
本研究主要結論如下：
1.「設計專案平衡計分卡」具有之優點：本研究所發展之設計專案平衡計分卡解決了現有績效評估制度的缺點，而其主要優點如下：(1)確實評估工作者的真正貢獻。(2)改善原有唯一指標之「產出」性質，並同時增加了其他領先及落後指標，可確實評估工作並及時發覺問題。(3)以公司長期的整體利益為考量，不在只重視短期財務績效。(4)重新定義並重視顧客之感受。
2.工程顧問公司可適用平衡計分卡：平衡計分卡使專案成員清楚瞭解公司未來的發展方向與目標策略，且與員工之日常活動及績效制度連結。而設計專案以提供「知識服務」為主，平衡計分卡之「學習與成長構面」將使組織更具競爭力。又工程顧問公司之主要活動為「設計專案服務」，故設計專案平衡計分卡之優點將可擴展至公司整體之適用。
Traditionally, the principle of Performance Evaluation has a tendency of leaning toward the overall financial performance of the firm. Such way not only can correctly balance off the firm’s performance but also does no good to improve the firm’s leading position in the competitive market. The Search of an efficient and realistic performance administrative principle for the engineering consult firm, under the circumstances of confronting an Era of Knowledgeable Economy that focuses on formless wealth, will be the firm’s common goal to pursuit.
The research sets an individual engineering consult firm as example, applying the concept of balanced scorecard to carry out the engineering consult firm’s main activity: Engineering Design Project and discussion of the firm’s performance evaluation. Below is the conclusion of this research：
1. The advantages of Design Project Balanced Scorecard: this research has solved the problems resulted from the traditional Performance Evaluation, and these are the advantages: a. It assures the contributions of the Performance Evaluators. b. It improves the only trait of productivity, and it also simultaneously increases other leading and ending agendas to assure the duties of Performance evaluators and to uncover the problems occurred. c. Taking the account of the firm’s benefit in the long-run, it will no longer focus on the financial performance in the short run.
2. The Engineering Consult Firm is suitable for using Balanced Scorecard: the balanced scorecard makes the professionals to understand the firm’s direction of growth and goals in the future, associating the daily activities of employees with the performance principle. The Design Project sets the Providing Knowledge Service as the domain. Learning and Growth Expectation of the balanced scorecard will make this organization more competitive. In addition, setting the main activities of the Engineering Consult Firm as Design Project Service, the positive causes from balanced scorecard of Design Project will spread widely about the whole firm.
Subjects
績效評估
平衡計分卡
策略地圖
策略管理
BSC
Performance Evaluation
Strategic Management
Strategic Map
Type
thesis