本研究以個案研究方式，並以國內個案公司企業為研究對象，探討已實施平衡計分卡制度的事業部結構(multidivisional)組織，藉由整合校準的模式，由下而上串連事業單位及與服務共享單位(shared-service units) 策略，並發展出整合性事業群組織策略地圖。本研究內容包括釐訂出一套整合規劃與執行的方法步驟，並建立出個案公司之整合性平衡計分卡，並由規劃執行所遭遇問題，提出個案公司面臨問題的改善方向及未來發展整合性策略管理制度可參考之建議。本研究獲得的研究結論如下:ㄧ、針對研究個案公司之策略整合的需求，設計出一套策略整合規劃的執行程序。二、分別從平衡計分卡的四個構面分析評述整體的整合綜效，短期的財務綜效雖尚未能明顯看出其整合綜效，但中長期來看，顧客構面、內部流程構面及學習成長構面的策略經營，是建立未來成長力的領先指標。三、提出對個案公司的整合校準執行問題，包括:各部門組織團隊成員對策略主動監控的組織文化、共同服務單位的成本效益與對內部顧客的回饋機制及對長期策略計畫需求的人才發展配置等機制尚未形成建立，提供待建立的建議。 This research conducts a case study of a local company with multidivisional organization and application of Balanced Scorecard (BSC). It works on the connection of business units and support units through an alignment model and develops an aligned business group strategic map for the company. In addition to establishing the steps of alignment and execution, this research also works out an aligned BSC for the company. Moreover, pursuant to the problem of the case firm facing during the planning and practicing, this research proposes solutions and suggestions to the development of an aligned strategy management system in the future. The main conclusions of this research are detailed as following:1.For meeting the company’s demand in strategy alignment, this research establishes the execution procedure of strategy alignment planning.2.To analyze the overall alignment synergy through the four dimensions of BSC. Although the overall alignment synergy could not be observed from the short-term financial synergy, the strategy management of the other three dimensions, including customer, internal process and learning and growth, will be the leading indicators for building the growing power in the future. 3.To propose suggestions to the problem of the company on alignment execution, which include the establishments of an organizational culture that every member can automatically monitor the strategy of organization, of cost efficiency analysis for support units and the feedback mechanism for internal customers, and of the mechanism for human resource development and allocation against long-term strategy.
