平衡計分卡(Balance ScoreCard ,BSC)在哈佛商業評論(HBR)介紹與推廣後已是美國前一百大企業所認為最具影響力之管理工具。然而探討許多個案可發現，在實施階段中常遇瓶頸，尤其權重給定上無法取得企業內部主管與外部顧問一致的共識。由於各績效衡量指標的重要程度不相等，在平衡計分卡指標架構中，也應給定不同的權重，以反應指標之重要性。但在實施過程中卻無法有客觀方法來制定權重，可以說，權重制定的正確性及務實性是現階段平衡計分卡中較為不足的地方。 本研究的目的在於以模糊層級分析法(Fuzzy Analytic Hierarchy Process ,FAHP)為基礎來建構平衡計分卡權重分配系統，並結合層級串聯，使上下策略議題與衡量指標更具一致性。層級分析法(AHP)為定量分析法，不但可以將原本無法計量的定性評估，轉成定量評估，更具有以群體決策導出正確權重之優點。另ㄧ方面，結合模糊理論(Fuzzy Theory)足以補足語意上的設定。本研究構建的平衡計分卡指標權重分配支援系統特點在於讓使用者自行決定語意值，並據此導出系統權重。本系統期望可以藉此協助企業能有效的建立表達具主觀者感受之績效指標權重値，以達到權重的正確性與實務性，讓平衡計分卡在企業經營績效中更具完善。 According to the report of Harvard Business Review (HBR), Balanced ScoreCard (BSC) has been proven to be a powerful tool of communicating strategy for 100 biggest enterprises in U.S.A. However, the implementation of BSC always lacks of systematic scheme to construct strategic themes and performance indices that both consultants and managers reach consensus. Because the importance of each performance measure is not equal, each one should receive different weights. Although there are methods that could assign the weight in term of users’ real assessment, some of them are not easy to make judgment and most of them are not easy to derive the result without the aid of the computer. This study intends to apply Fuzzy Analytic Hierarchy Process (FAHP) in the implementation of BSC development project so that it is easy to assign weight for the KPI. The FAHP is a technique combines Fuzzy theory and Analytic Hierarchy Process (AHP). AHP is a quantitative analytic method that transfers the original qualitative assessment into quantitative assessment. However, sometimes AHP can not reflect the truly judgment of user as it does not adapt fuzzy concept. Therefore, it is hoped that FAHP could solved this problem. The study developed a module that allows users to make their judgment of importance based on their own scale first and implement the ratio into the system. The user then judge the relative importance of KPI via the computer and the aggregated result will come out as soon as everyone finishes the judgment. It is believed that this is a much faster and easy handling way to assign weights to KPI that reflect the users’ real judgments of importance.
