在今日複雜且瞬息萬變的經營環境下，企業(公司)必須思考如何確保企業的永續經營，如何規劃企業願景、制定經營策略與目標、強化競爭優勢。建立一套績效評估指標，來整合上下層組織目標，是企業永續經營要具備的管理工具之一。
本研究為精煉企業績效指標，從績效評估、績效指標、平衡計分卡等理論，分析個案化學材料公司，結合理論與實務建立績效架構與指標。研究中，收集該公司最近三年之指標值，探討公司績效現況，經由高階主管訪談、相關人問卷調查、指標檢定，篩選得到關鍵績效指標。
研究先建立績效架構與指標。由平衡計分卡四個構面來設定策略目標，(1) 財務：績效準則設為利潤、風險，(2) 顧客：績效準則設為品質、效率，(3) 內部流程：績效準則設為風險、品質、效率，(4) 學習與成長，績效準則設為品質、效率。共建立62個初步績效指標。
其次精煉篩選推導關鍵績效指標，進行高階主管訪談，確認此62個初步績效指標與架構符合其管理思維、策略方向一致，再進入利害關係人之問卷調查，針對四個構面、四個準則下，各精煉篩選出2到3個指標，並經過指標檢定測試，推導出15個關鍵績效指標，提供管理者使用。

SUMMARY

Today, corporations should consider and ensure sustainable operation. One of the means for sustaining a corporation is to establish a set of performance indicators to align the organizational objectives. This research screened the business performance indicators, reviewed the theories of performance indicators, balanced scorecards (BSC), ISO management systems, key success factors, and problem-solving techniques. Then it used a chemical material company as a case, combining these basic disciplines to build a performance framework and determine applicable indicators. This would collect the indicator figures of this company for the past three years, test the indicators, and then obtain the key performance indicators (KPI). After surveys of the case company and associated reference papers, sixty two indicators were initially proposed. Then, the initial indicators were screened to obtain applicable KPIs. Through the interview meetings with the company managers, and the questionnaires to other employees to choose 2 to 3 KPIs in each of the BSC four perspectives. Ultimately, 15 KPIs were determined after practical testing and scrutinization.

INTRODUCTION

The goal of a corporation is to make a profit. A company’s sustainable operation must balance between external impact and internal adjustment. These adjustments are to set approaching perspectives, define strategy, and meet targets (Chang 2011). Building the performance measurement will help a company better understand its growth, profitability, competiveness. In this study, the company strategy was set up in four strategic perspectives of BSC (Kaplan and Norton 2000), the performance issues were derived from the process flow review of the management system (ISO 9001:2008; ISO 14001:2004; OHSAS 18001:2007), key success factors (Chen 2012) and problem-solving techniques (CPC 2010), then the performance framework and initial indicators were established. In addition, the figures of the indicators were collected and the trends with these indicators in past three years were analyzed. This allowed the screening of initial indicators into the KPIs of company.

MATERIALS AND METHOD

BSC is the most popular performance measurement tool of many corporations around the world (Bain and Company 2013). There are four perspectives of BSC; finance, customer, internal business process, and leaning & growth. ISO management systems are effective for the engagement of management within the company and many companies have certified their management system to raise their performance (ISO 2013). Key success factors and problem-solving abilities are important for a company to position its strength (Lin 2010; Yang 2006). In this research, the performance terms were defined as quality assurance, risk management, profit, and efficiency. A performance framework was built, and 62 initial indicators were proposed for the specific terms after reviews of the case company’s relevant documents and reference papers. The 62 indicators were vetted through the top managers’ interviews to confirm the strategic alignment and then provide the questionnaires to other employees to screen the indicators into 2 or 3 KPIs in the four perspectives. These are basic testing principles of the indicators allowing for the alignment of the strategy, effective measurement systems and the linkage to the value (Simons 2000). Ultimately, the company determined 15 KPIs after testing.

RESULTS AND DISCUSSION

The framework was applied to the case company and actual performance of the operation was measured for the past three years. 21 indicators were then screened out after questionnaire survey. After further screening, 15 KPIs were finally determined.

CONCLUSION

It is fundamental to combine practical operation and basic theory to build the performance framework and indicators. This study obtained the KPIs through management review process and the figures of the KPIs provided feedback information of performance. The value of this study is that it established applicable performance framework and indicators, provided a study process flow to examine company’s performance systematically, and finally screened the indicators to determine the final set of KPIs.

英文文獻
1. Ammons, D. N. (1996). Municipal Benchmarks : Assessing Local Performance and Establishing Community Standards. Sage Publication, Thousand Oaks.
2. Badiru, A. B., Pulat, P. S. (1995). Comperhensive Project Management Integrating Optimization Models, Management Principles, and Computers. Prentice Hall PTR, England Cliffs, New Jersey.
3. Daft, R. (2007), Organization Theory and Design: A Modern Introduction, Thomson South-Western.
4. ISO 9001: 2008, Quality management systems – Requirements, the International Organization for Standardization.
5. ISO 14001: 2004 Environmental management systems – Requirements with the guidance for use, the International Organization for Standardization.
6. ISO 14031:1999, Environmental management – Environmental Performance Evaluation –Guidelines, the International Organization for Standardization.
7. Kurtzman, J. (1997),“Is your company off course? Now you can find out why.” Fortune, 17 February, pp. 128–130.
8. Kaplan, R. S. (2010). “Conceptual Foundations of the Balanced Scorecard.” Working Papers, 10-074, Harvard Business School.
9. Kaplan, R. S. and Norton, D. P. (1992). “The balanced scorecard measures that drive performsance.” Harvard Business Review, January/February, 71-79.
10. Kaplan, R. S. and Norton, D. P. (1996b). “Using the balanced scorecard as a strategic management system measures.”Harvard Business Review, January/February, 77.
11. Kaplan, R. S. and Norton, D. P. (2000). The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment, Harvard Business School press.
12. Niven, P. R. (2002), Balance Scorecard Step by Step: Maximizing and Maintaining Results, 2ed, New York, John Wiley & Son, Inc.
13. Porter, M. E. (1985), Competitive Advantage: Creating and Sustaining Superior Performance. New York.
14. Rigby, D. and Bilodeau B. (2013). “Bain and Company's Management Tools and Trends Survey 2013.” Bain and Company, USA.
15. Simons, R. (2000), Performance Measurement & Control Systemsfor Implementing Strategy Text & Cases. Prentice Hall, New Jersey.
16. Samuel, J.M. (2011), Project Management in Practice, 4ed, New York, John Wiley & Son, Inc.
17. Theurer, J. (1998). “Seven Pitfalls to Avoid When Establishing Performance Measures.” Public Management (US), Vol. 80, No.7, pp. 21-28.

中文文獻
1. 王瑜瑋(民92)，品質、環境與安全管理系統績效指標之研究，朝陽科技大學環境工程與管理系碩士論文。
2. 中國生產力中心(民99)，企業策略管理(含專案管理)，經濟部中小企業處99年度培育育成專業人才計劃參考用書。
3. 古步鋼(2009)，目標管理與績效評估課程講義，行政院研究發展考核委員會管制考核處。
4. 行政院研究發展考核委員會(民101)，行政院所屬各機關中程施政計畫（102年度至105年度）及102年度施政計畫編審作業注意事項。
5. 邱文杰(民91)，施工專案績效指標與機制之建立，國立成功大學土木工程研究所碩士論文。
6. 邱守仁(民94)，以平衡計分卡規劃企業經營績效指標之研究-以國內某上市電線公司為例，國立成功大學工業與資訊管理學系在職專班碩士論文。
7. 林金地(民99)，中小企業導入KPI管理關鍵成功因素之研究，國立台北大學企業管理學系碩士論文。
8. 胡瑞華(2002)，應用平衡計分卡建構國立大學績效管理系統之研究，國立中山大學企業管理研究所碩士論文。
9. 高強，黃旭男等著(2003)，管理績效評估-資料包絡分析法，華泰事業文化股份有限公司，台北。
10. 郭信成(民92)，施工績效評估工具之建立，國立成功大學土木工程研究所碩士論文。
11. 郭淑鳳(民98)，品質系統績效指標之研究--以某光電業為例，國立清華大學工業工程與工程管理所碩士論文。
12. 陳春盛，呂學穎(2009)，「建構職業安全衛生管理指標並重績效管理之研究-以某手機廠為例」，工業安全衛生月刊，3月，41 - 59頁。
13. 陳啟清(2009)，問題分析與解決課程講義，開南大學。
14. 陳麗滿(民101)，以KPI指標導入平衡計分績效管理之研究-以S橡膠公司為例，龍華科技大學商學與管理所碩士學位論文。
15. 陳欣志(民101)，流程管理於推行ISO 9000標準之關鍵成功因素探討-以南部油漆產業為例，國立高雄應用科技工業工程與管理學系碩士論文。
16. 黃文怡(民94)，運用平衡計分卡協助企業環境績效評估與環境績效管理，國立成功大學資源工程學系碩士論文。
17. 黃佳如(民101)，職業安全衛生績效指標職業安全衛生績效指標回饋機制探討，國立中央大學環境工程研究所碩士論文。
18. 莊文忠(民97)，「績效衡量與指標設計：方法論上的討論」，國立政治大學公共行政學系，公共行政學報，第29 期，61 - 91頁。
19. 國立科學工藝博物館101年度施政計畫(民101)。
20. 國立臺灣大學行政品質評鑑表(民103)。
21. 張行道(民100)，營建專案決策分析演講講義，國立成功大學土木工程研究所。
22. 楊錦洲(2004)，「平衡計分卡是企業永續經營之重要工具」，品質月刊，6月，67 - 71頁。
23. 楊素芬(2006)，品質管理，第二版，華泰圖書文化公司，台北。
24. 劉武泰(民92)，印刷電路板產業實施平衡計分卡之績效評估-以個案研究為例，國立成功大學高階管理碩士專班(EMBA)碩士論文。
25. 嘉義市政府施政計畫績效指標規劃第二階段研究計畫(民99)。
26. 臺中市政府人事處，臺中市政府師徒管理手冊(民102)。
27. 鐘進民(民99)，運用平衡計分卡建立鍛造業經營績效指標之研究，國立台灣海洋大學航運管理學系碩士論文。
28. 羅愛雁(2013)，「科技計畫績效指標之訂定概念」，國家實驗研究院科技政策研究與資訊中心。

網站資料
1. http://www.bsigroup.com/en-GB/ohsas-18001-occupational-health-and-safety/
ISO 45001 White Paper, The British Standards Institution. Accessed on April 6, 2015.
2. http://en.wikipedia.org/wiki/Light-emitting_diode Accessed on April 12, 2015.
3. http://www.iso.org/iso/home/standards/certification/iso-survey.htm
The ISO Survey of Management System Standard Certifications – 2013, Executive summary, The International Organization for Standardization. Accessed on April 6, 2015.
4. http://zh.wikipedia.org/wiki/發光二極管 Accessed on April 12, 2015.
5. http://zh.wikipedia.org/wiki/化學氣相沉積 Accessed on April 12, 2015.