企業績效管理對軟體產業有益嗎?以一軟體公司之績效管理為例

Continuous innovation capability is seen as the engine to grow for knowledge-intensive industry, specifically for software companies. Along with evolvement of information technology, software industry expanded dramatically with blooming tide from personal computers, Internet, to the cloud era to date. Software industry enjoyed high growth over the past four decades, but it has begun to experience weak growth as profit margins continue to drop in recent years. Examining and reviewing the overall corporate performance management processes in order to figure out root causes are becoming equally important as innovation capability to the industry.
An effective performance management process which enables efficient budget planning in response to external challenges and provides timely visibility of operation is thus critical. Driver-based planning and project costing are cornerstones of the budget planning process that is introduced and automated through seamless integration of data spreading out in various business applications.
The process model has changed standard operation approach from free-to-organize to resource management. Extra overheads were developed in order to comply with it. Stakeholders had to embrace new concept and transform their behaviour to adapt.
Any control or performance management is usually viewed as a constraint to innovation and an impedance to grow, hence there seems to be a constant trade-off between compliance and innovation about adapting a new budget and planning processes. It becomes a dilemma for any corporation, especially for software companies, to commit a sizable portion of resources to innovation without properly determining a reasonable method to justify such investment.
This paper offers an understanding about the dilemma of striking the right balance between corporate controls and maximising innovation potential of one software company in order to shed some light on the matter through reflecting the deployment of Corporate Performance Management (CPM). The paper also aims to provide findings and summarize them to a practical reference for software companies in terms of effective corporate control and maximisation of innovation potential.

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