| Summary: | 策略和日常營運間往往存在很大的隔閡，如何透過績效管理制度把高階主管訂定出的策略落實到日常營運中呢？企業應依其本身之環境發展出適切務實的績效管理制度。服務部門因其職能、流程與產出的特殊性使得其績效管理較其他部門為複雜且困難，鑑於服務部門人力之重要性將隨社會發展日益增加，本研究將提出一套服務部門之績效管理制度，以衡量並管理服務部門之績效。
本研究乃在探討如何整合平衡計分卡、目標管理、作業制成本管理制度及多來源回饋制度等管理工具在績效管理制度中之角色扮演，期能透過一個合理的邏輯連結，使工具問彼此支援以達成公司目標。
本研究以國內一家銀行之服務部門為研究對象，先探討個案公司現行績效評估制度之缺失，並替個案公司設計一套服務部門通用之績效管理制度，最後，再以企劃考核部門及其員工為例說明應用之情形。
=== Strategy differs from Operation in many aspects. Performancemanagement system links company strategy to daily operation.With the growing importance of service department, we should notneglect the performance management system in service department.The purpose of this paper is to build up a performance managementsystem for service department.
This paper discusses how to integrate management tools, suchas Balanced Scorecard, Activity Based Costing and Management,Management by Objectives, and Multisource Feedback. Here wecited a commercial bank that has implemented Activity BasedCosting in its service department; the case shows us the followingtopics. First, the failure of the current performance appraisalsystem; second, the way to improve its performance appraisal system;third, an integrated model for performance management system; andfinally, we take two examples to illustrate the integratedperformance management system.
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