多面向之企業績效評估系統規劃與雛型設計研究

An Enterprise Performance Evaluation System Planning and Prototyping Design Based on Multiple Dimensions Measurement

面對日益激烈的競爭環境，有效的衡量企業經營績效，進而找出提高營運績效的具體方向已是不容忽視的課題。事實上，在進行企業經營績效評估時，需考慮多個構面及影響因素，以及評估人員的主觀性判斷，才能完整且全面地呈現企業的經營績效狀況。本研究應用平衡計分卡的財務、顧客、內部流程、學習與成長等四大構面為基礎，進行多面向企業績效評估系統的規劃與建置。然而企業績效的評估過程中，評估者常因評估指標的質化特性及主觀感受，而不易利用明確值表達其評估值，使得績效衡量過程與結果，容易產生模糊性及不定性。為此，本研究乃結合二元區間語意變數及平衡計分卡，規劃一個多面向的企業經營績效評估系統，以協助企業快速且有效地進行經營績效的評估，以掌握經營績效的改善方向。

Faced with fierce competitive environment, companies must continue to improve business performance. Therefore, an effective method to measure the business performance to reach the strategic goals became one of the important issues for business. In this paper, the framework of business performance evaluation is presented based on the Balanced Scorecard. Because enterprise performance evaluation process, the evaluators often cannot express their opinions by a crisp value due to the qualitative characteristics of the evaluation indicators and subjective judgments. Therefore, the interval linguistic variables and Balanced Scorecard are combined in this paper for evaluators to measure the business performance. In addition, an enterprise performance evaluation system based on multiple dimensions measurement can be planned to help companies assess management performance and to provide the improvement direction of business performance.