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Барчук, М. Р. "Збалансована система показників (Balanced Score-card - BSC)." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/8157.
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Santos, José Francisco dos. "Mensuração de desempenho: uma proposta de melhoria à metodologia do "Balanced Score Card"." Pontifícia Universidade Católica de São Paulo, 2006. https://tede2.pucsp.br/handle/handle/1632.
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The present moment induces to the adoption, by the companies, of a system of performance management, which considers the market competitiveness and the strategies chosen by the companies, in order to achieve its objectives inside the market. The performance measures, when interrelate mission, strategy, targets and process analysis of the company, guided by the customer satisfaction on products and services provided, become a fundamental factor to manage the organizations. This dissertation has the objective of proposing an improvement of the model of process performance measurement based on the Balanced Score Card model, aimed to contribute on how to operating the model and, at the same time, present a simulation application of the model to an economic segment of business. This work, based on the theoretical system of BSC, presents a proposal of an improved model which aims, as from the adoption of the fifth perspective, the use of the critical success factors of the company, together with the use of the key sectors laid down by the Management by Objectives, identify and structure its strategic indicators; besides, it establishes routines of continual updating of that structure, considering the tactical and strategic feedback. The proposed model intends to be used by a company, belonging to the chemical distribution economic segment, inside the Brazilian market
O momento atual induz à adoção, pelas organizações, de um sistema de acompanhamento de desempenho que considere a competitividade do mercado e as estratégias estabelecidas pela empresa, para atingir seus objetivos neste mesmo mercado. As medidas de desempenho, ao associarem missão, estratégia, metas e análise de processos da empresa, dirigidas pela satisfação dos consumidores de seus produtos e serviços, tornam-se um fator fundamental para a gestão da organização. Esta dissertação tem o objetivo de propor um aprimoramento do Modelo de Medição de Desempenho de Processos, alicerçado no BSC Balanced Score Card , destinadas a contribuir para operacionalizar a implantação do modelo, e ao mesmo tempo, apresentar uma aplicação simulada do modelo melhorado para uma empresa de um setor econômico de negócios. Este trabalho, embasado na sistemática teórica do BSC, apresenta uma proposta de modelo aprimorado que objetiva, a partir da adoção de uma quinta perspectiva, do uso dos fatores críticos de sucesso da empresa, conjugado com a utilização dos setores-chave preconizados pela Administração por Objetivos, identificar e estruturar os seus indicadores estratégicos, além de retratar mecanismos de contínua atualização desta estrutura, considerando as revisões táticas e estratégicas. O modelo proposto é dirigido à implantação numa empresa do segmento econômico de distribuição de produtos químicos no mercado brasileiro
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Mallma, Cordero Juan Blas. "Balanced Score Card para optimizar el planeamiento estratégico para Maccaferri de Perú S.A.C. periodo 2016-2017." Bachelor's thesis, Universidad Ricardo Palma, 2018. http://cybertesis.urp.edu.pe/handle/urp/1458.
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El objetivo general de la investigación es demostrar como el balanced score card optimizará el planeamiento estratégico para Maccaferri de Perú S.A.C. periodo 2016-2017.
Para la investigación el tipo de estudio fue descriptivo. Se utilizó el método deductivo-explicativo.
Entre los resultados más importantes resaltan: que; la comunicación de estrategias en forma clara que proyecta ejecutar Maccaferri S.A.C para el periodo 2016-2017 influye significativamente en permitirle cumplir con su visión institucional
The general objective of the research is to demonstrate how the balanced score card will optimize the strategic planning for Maccaferri of Peru S.A.C. 2016-2017 period.
For the investigation, the type of study was descriptive. The deductive-explanatory method was used.
Among the most important results stand out: that; The communication of strategies in a clear form that Maccaferri S.A.C plans to execute for the 2016-2017 period has a significant influence on enabling it to fulfill its institutional vision.
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Rezaei, Mona. "Combining Balanced Score Card and Data Envelopment Analysis for Analyzing the Performance of Small Scale Fisheries." Thesis, Université d'Ottawa / University of Ottawa, 2014. http://hdl.handle.net/10393/31892.
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The balanced scorecard (BSC) is an accepted methodology for putting strategy into action. The BSC provides a comprehensive performance measurement for an organization with respect to both financial and non-financial perspectives, including the triple bottom line of planet, people, and profit. Through various implementations to companies, organizations, and sectors, balanced scorecards have been used widely both for strategic purposes, as well as for more tactical focus for auditing current performance. BSC implementation is particularly adequate when integrated with the operational processes of the organization. The integration between the strategic plan and the financial and operational plans proceed via the business process model that covers the operational processes associated with the objectives of the organization in the strategy map. In this way, BSC is a tool for real-time monitoring of performance as well as providing the crucial linkage to the organization’s strategy that enables the proper implementation of the organization’s strategy. Data envelopment analysis (DEA) has been widely applied for measuring the efficiency of a specific decision-making unit (DMU) against a projected point on an efficiency frontier. DEA is therefore particularly suitable for measuring the organizational efficiency based on the BSC indicators, which are defined as Key Performance Indicators (KPIs). In the commercial fisheries sector, sustainable strategy of fisheries organizations can be gained by running the current operations more effectively, and by integrating processes enabling adaptation to change. The efficiency frontier of the DEA model can be used to calculate the efficiency of fisheries operations. The proposed research is undertaken as part of the Canadian Fisheries Research Network (CFRN) to investigate the application of BSC and DEA for defining commercial fisheries performance evaluation variables with respect to the objectives of environmental sustainability, economic viability, and social and cultural stability in compliance with, and in the absence of, performance monitoring alleged in the Fisheries and Oceans, Canada Integrated Fisheries Management Plans (IFMP). The combination of BSC-DEA methodologies is developed in this research as a required performance monitoring system suitable for IFMPs for analyzing the relative efficiency of commercial fisheries case studies across Canada towards incorporating best sustainable practices in the industry.
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Oyelakin, Tesleem Olanrewaju. "Improvement on performance evaluation for a service providing process (With specific focus on material availability, administrative assistance, service quality and opening hour)." Thesis, Linnéuniversitetet, Institutionen för maskinteknik (MT), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-24135.
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Improvement is an essential act for restricting increasing performance pressure in organizational activities. In this paper, a framework for carrying out performance measurement process in order to strengthen the balanced score card application is developed. The proposed framework is increased to 11 procedural steps with the modification of analytic hierarchy process methods (AHP) within the balanced score card (BSC) problem solving and continuous improvement. The framework was examined with a case study of city library in Sweden. The framework enabled the service providers’ as the decision maker to assess their performance on their service rendering with respect to customer requirement, identify key measures and select the most preferred and improvement means. The motivation for this proposed framework was evident of how the step 4 can be prioritized by addressing the measure to be taken that can lead the organization in improving their performance.
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Mokgatle, Dolly G. "Running Head: experiences of implementing the balanced score card - middle managers experiences of implementing the balanced scorecard at a public organisation in Botswana." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/30850.
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This study aimed to explore the experiences of middle managers in the implementation of the Balanced Scorecard (BSC) at a public organisation in Botswana. The BSC is regarded as the most widely used tool in measuring organisational performance globally. The public organisation in Botswana has followed global best practice and implemented the BSC to measure organisational performance; however, the organisation is repeatedly unable to meet its set objectives. To gain an improved understanding of managers’ experiences of using the BSC, face-to-face, semi-structured interviews were conducted with eight middle managers at the public organization. Interview data were thematically analysed yielding five key themes: inconsistencies in training, the culture of the organisation, lack of communication, use of information technology and the disparity between individual and organisational performance. Based on the study findings, recommendations are offered to conduct needs analyses prior to introducing new systems, to assess the viability of such a system, and automating the balanced scorecard to reduce fatigue.
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Hannie, James. "A balanced score card perspective of the safety management of two exemplary construction companies in the Western Cape." University of the Western Cape, 2015. http://hdl.handle.net/11394/4914.
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Occupational Health and Safety is largely determined by the creation of a Safety Culture that minimises risk. In South Africa the construction sector is the second most hazardous industry after mining. This study focuses on two exemplary construction firms in the Western Cape. The main research question is "How do the companies ensure coherent safety management practices that create a safety culture?" Based on a modification of a Balanced Health and Safety Scorecard for the Construction sector five sub-questions address safety management practices from a Management Perspective, an Operational Perspective, a Learning Perspective and a Client and Compliance Perspective. Data has been gathered from company documents, semistructured interviews, together with on-site observation. In conclusion the study reveals that management commitment, active communication and employee acknowledgement contribute positively to creating an effective safety culture on-site. Further studies are recommended with a specific view on small and medium companies in the construction sector.Magister Commercii - MCom
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Norrie, James, and not supplied. "Improving results of project portfolio management in the public sector using a balanced strategic scoring model." RMIT University. Property, Construction and Project Management, 2006. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20070208.152804.
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This thesis suggests improvements, from a strategic perspective, to the practice of scoring projects in public sector organisations. It is argues that current approaches, notably project portfolio managing (PPM), are inadequate for many such organisations, and in fact prone to problems and failure. In particular, present scoring/prioritization approaches in such contexts, largely tend to focus on financial risk/return logic. It is argued that the end result of such a ranking approach is often a non-strategic portfolio project. To address these problems, the candidate proposed the refinement of the scoring approach for project portfolios via the incorporation of Kaplan & Norton's ideas in their Balanced Scorecard (BSC). BSC introduces, apart from purely financial considerations, other 'softer' perspectives (customer, internal business processes, learning and growth) which in combination place a more inclusive emphasis on the vision and strategy of the organisation. In this thesis, it is proposed that the combined PPM and BSC scoring approach amounts to more strategic project selection. Several case studies are conducted to illustrate the merits of the combined PPM/BSC logic. These include case studies in both private and public sector organisations.
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Hailemariam, Matias. "Business Driven Maintenance Strategy Development with Performance Indicators." Thesis, Växjö University, School of Technology and Design, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:vxu:diva-5564.
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The overall target of the maintenance management system is to improve the role of a maintenance organization in positively impacting production capacity, products quality, safety and also overall production cost. In the course of ensuring the above mentioned benefits, the maintenance system should be designed under an umbrella of appropriate strategy that is developed in line with the company’s major business objectives.
The thesis work is focused on developing a model that assist the design of a maintenance strategy which is linked with the company’s major business objectives. And for this the balanced score card approach is utilized. Then the model’s application is tested in a case company with the general procedures described below.
The business requirements by the customers, which are translated to business objectives of the case company, were used as starting points. Then the production performance indicators were checked for their effectiveness in addressing the business objectives of the company. After this, a maintenance strategy with approaches to address the business objectives of the company, which are expressed by the production performance indicators, was developed with potential maintenance performance indicators.
The result showed that the different elements incorporated in the model developed are appropriate in linking the maintenance activities with the company’s business objectives as can be observed from the analysis made on the case company.
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Monese, Nkosinathi Lawrence. "An analysis of the use of the balanced score card as a performance management tool for mathematics educators: a case study of Amajingqi Secondary School." Thesis, University of Fort Hare, 2013. http://hdl.handle.net/10353/d1006982.
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In the study the researcher has investigated the effectiveness of the use of the balanced score card as a performance management tool for grade 12 mathematics teachers at Amajingqi Secondary School in Adelaide, in the Fort Beaufort district, circuit 8. Thirty learners, four principals, four educators who teach mathematics and the mathematics Head of Department in the schools were selected as participants in this research. A questionnaire (Appendix A) was handed out to principals, HOD’s, mathematics educators and learners doing mathematics in the four schools (4) selected for the study. The main findings of this study were: Mathematics teachers had an average of sixteen years of experience in the subject. Maths teachers do no pay much attention to slow learners. Learners are demotivated and need motivation to perform above average. Learners do not practice mathematics enough. Parental involvement is lacking in assisting learners with schoolwork let alone mathematics. Maths teachers are overloaded with work as in the schools researched one teacher would teach mathematics from Gr. 8 to 12.
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Wu, Xiaohui. "Modélisation de la performance des entreprises d’État chinoises (EEC) confrontées à la mondialisation." Thesis, Toulon, 2013. http://www.theses.fr/2013TOUL2003.
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La Chine vit, depuis une vingtaine d’années, une mutation politico-économique sans précédent où les entreprises d’État chinoises (EEC) jouent un rôle de premier plan. L’objet de la recherche s’est fixé sur la proposition d’un modèle capable d’améliorer l’appréhension de la performance des EEC. La problématique consiste donc à cerner les caractéristiques des EEC et leurs besoins afin de proposer un modèle adapté.Pour cela, nous avons étudié en détail les mutations politiques, économiques et juridiques affectant les EEC ainsi que l’introduction des concepts et modèles de management occidentaux à travers la littérature chinoise. Ensuite, nous avons fait ressortir les facteurs de performance à travers la littérature, les rapports officiels du gouvernement à partir d’une étude de contenu et d’une enquête quantitative par questionnaires utilisant l’analyse factorielle.Cela a abouti à un cahier des charges, fondement de notre proposition d’un tableau de bord stratégique durable, fondé sur le modèle des parties prenantes et capable d’intégrer les notions de développement durable, de RSE et d’aménagement du territoireChina has experienced over the last twenty years unprecedented political and economic changes in which state-owned enterprises (SOEs) have played a major role.The purpose of the research focusses on proposing a model capable of improving the understanding of the performance of SOEs. The issue is then to identify the characteristics and the needs of SOEs in order to proposed a model adapted to them.For that purpose we have studied the political, economic and legal changes which have affected SOEs as well as the introduction of Western management concepts and models through the Chinese literature. Then we have outlined the factors of performance through the literature, governmental official reports thanks to a study of content and a quantitative survey thanks to questionnaires using factorial analysis.This has led to specifications, the basis of our proposal of a sustainable strategic dashboard founded on the stakeholder model and capable of integrating the notions of sustainable development, corporate social responsibility and territorial planning
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Kolesárová, Ľudmila. "Personálny controlling." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162804.
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The thesis characterizes controlling as a tool for measuring processes effectiveness. It explains main drivers and key assumptions of the controlling existence. It is focused on controlling possibilities to be applicable in human resource management. Moreover, it names particular human resource practices and describes methods of the human resource controlling. The objective is to find the appropriate methods of evaluating human resource management effectiveness. Key Plastics Janovice is chosen as a company that already deals with the HR controlling at some level. In the thesis, there is looking for possibilities to apply the HR controlling and to keep current processes at the same time. The model of HR Balanced Score Card is proposed as a general tool for evaluating the effectiveness of employed human resources by the company.
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Wu, Xiaohui. "Modélisation de la performance des entreprises d’État chinoises (EEC) confrontées à la mondialisation." Electronic Thesis or Diss., Toulon, 2013. http://www.theses.fr/2013TOUL2003.
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La Chine vit, depuis une vingtaine d’années, une mutation politico-économique sans précédent où les entreprises d’État chinoises (EEC) jouent un rôle de premier plan. L’objet de la recherche s’est fixé sur la proposition d’un modèle capable d’améliorer l’appréhension de la performance des EEC. La problématique consiste donc à cerner les caractéristiques des EEC et leurs besoins afin de proposer un modèle adapté.Pour cela, nous avons étudié en détail les mutations politiques, économiques et juridiques affectant les EEC ainsi que l’introduction des concepts et modèles de management occidentaux à travers la littérature chinoise. Ensuite, nous avons fait ressortir les facteurs de performance à travers la littérature, les rapports officiels du gouvernement à partir d’une étude de contenu et d’une enquête quantitative par questionnaires utilisant l’analyse factorielle.Cela a abouti à un cahier des charges, fondement de notre proposition d’un tableau de bord stratégique durable, fondé sur le modèle des parties prenantes et capable d’intégrer les notions de développement durable, de RSE et d’aménagement du territoireChina has experienced over the last twenty years unprecedented political and economic changes in which state-owned enterprises (SOEs) have played a major role.The purpose of the research focusses on proposing a model capable of improving the understanding of the performance of SOEs. The issue is then to identify the characteristics and the needs of SOEs in order to proposed a model adapted to them.For that purpose we have studied the political, economic and legal changes which have affected SOEs as well as the introduction of Western management concepts and models through the Chinese literature. Then we have outlined the factors of performance through the literature, governmental official reports thanks to a study of content and a quantitative survey thanks to questionnaires using factorial analysis.This has led to specifications, the basis of our proposal of a sustainable strategic dashboard founded on the stakeholder model and capable of integrating the notions of sustainable development, corporate social responsibility and territorial planning
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Magnuson, Martin, and Rommel Narváez. "Developing a Balanced Scorecard model for Volvo Information Technology : A new strategy for the integration unit." Thesis, Chalmers University of Technology and Gothenburg School of Economic and Commercial Law, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-112251.
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In recent years, the area of financial control of companies has developed substantially. Traditionally, companies were using budget and simple product calculation but today companies need complementary methods for control in a broad perspective. Among these methods, the Balanced Scorecard has developed as a tool to meet the needs for financial control and measurement systems. The aim of the Balanced Scorecard is to increase the efficiency of companies both in the long and short time-perspectives by controlling, measuring, and implementing the results of a specific strategy. Today, many companies suffer from internal problems associated with a lack of strategy in the integration of different departments. It is important for the business process to focus on obtaining favourable conditions for creation of new products and services, for increasing quality while reducing the costs by rationalization and simplification, and for reaching a faster delivery in terms of lead time. In order to become top of the line in the area of integration, Volvo IT has decided to perform an integration project incorporating a Balanced Scorecard. The main objective for this thesis is to develop a proposal for the Balanced Scorecard, and to identify the critical factors for success and the corresponding strategic measures. The Balanced Scorecard methodology can be used to monitor and balance the whole company, as well as individual divisions, both on the long- and short-term time perspectives. At Volvo IT the vision is to be regarded as the ideal IT supplier among its customers. For Volvo IT we found that the following four perspectives are suitable: the financial, customer, internal, and development perspectives. These perspectives can be applied to processes and activities at all divisions and levels of the company where it is judged to be useful. The idea is that everyone in the organization should know exactly what he or she should be working on for increasing the efficiency both at the level of the own division and for the company as a whole. To reach its vision, the strategy of Volvo IT is to develop a profound competence in the area of integration. Since introducing a Balanced Scorecard into an organization is a rather demanding project that normally takes one to two years, we have limited our work to create a proposal for Volvo IT. The design of the Balanced Scorecard also needs to be discussed in detail on the different levels at the company before the actual implementation. For the implementation phase, patience and flexibility is a prerequisite in order to obtain acceptance and understanding on all levels in the organization. Moreover, the use of a Balanced Scorecard is a dynamic process, where modifications are made regularly as internal and external conditions of the company are changing. We recommend Volvo IT to use the Balanced Scorecard, as described in this thesis, as a starting-point for the implementation phase. Based on the information obtained from our research interviews with key personnel, we have identified several critical factors for success and the corresponding strategic measures. We believe that introducing the Balanced Scorecard will be useful for the integration project at Volvo IT, strengthening the company with respect to future challenges.
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Poláková, Gabriela. "Finanční analýza vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223440.
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This thesis focuses on the evaluation of the financial situation and on the analysis of performance of the selected firm. There are applied methods of finacial analysis and the pyramidal decomposition of economic value added including the identification of value drivers. Companies’ indicators are compared with their branch avarage. The imperative part of this thesis are my proposals and recommendations which can help to remove or reduce the weak parts in the company.
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Norouzi, Saba. "Measuring Iranian Petroleum Downstream Supply Chain Management Performance; : A Combination of Analytical Hierarchy Process and Balance Score Card." Thesis, KTH, Industriell produktion, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-128168.
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Petroleum downstream is a strategic and important industry for any nation. It supplies most of transport and travel needs and provides petrochemical business raw material, which is one of the infrastructure industries. Considering the importance of petroleum downstream and due to a very volatile crude and product market, one of the industry’s main targets is to meet customers’ requirements with administrating downstream supply chain efficiently. Supply chain management (SCM) is a strategic tool to enhance an organization’s productivity, profitability and certifying the success of business. Performance of SCM can indicate how successfully the supply chain is able to deal with its aim, which is increasing profit by increasing value to the customer. For evaluating the performance of SCM, a measurement system is required to determine its progress toward the main goal. In this thesis, the main concern is to propose a performance measurement method which is applicable for petroleum downstream SCM. For this purpose literature review is used to develop a model in Iran petroleum downstream. As a result of the research a numerical performance measurement model is suggested for Iranian downstream petroleum industry which is a combination of Analytical Hierarchy Process (AHP) and Balance Score card (BSC). One of the main features of this model is that it is applicable for industry level and can be used for benchmarking one SCM against another. Key words: Supply chain management, Performance measurement, Petroleum downstream supply chain, Balance score card, Analytical hierarchy process.
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Pao-Shan, Hong, and 洪保山. "Balanced score card." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/70050271503601157826.
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碩士國立中山大學
國際高階經營管理碩士班
94
In recent years, domestic medicine companies limited by total value pay system can be regarded as depressing business. While some of medicine companies have been gradually losing their advantages, they, in addition to moving the production base to other countries, hope to find the suitable management system which completely subvert the way of thinking and traditional management skills as well for the purpose of improving the performance and competitiveness of company. Balanced Score Card (BSC) was proposed in 1990 by Kaplan & Norton. This set of management systems is to establish company''s vision and mission. According to the survey, BSC has already been introduced by a lot of listed companies or non-listed companies to enhance the business performance. Therefore, we can know that BSC has deeply influenced the operation of Taiwan''s companies of. BSC breaks through the traditional limitation to measure the performance in financial views , constructs four major aspects to inspect operation of companies in terms of financials, customers, business internal process and organization learning to grow, and gives consideration to balance between financial performance and non financial performance, balance between long-term goal and short-term goal, balance between internal and external of company, linkage between performance measurement and operation objective, improving management performance measurement system. Application of BSC would convert the organization vision into concrete goal, link the goal with cause-effect relationship, guide the behavior of staff and organization by the performance measurement and incentives, and combine personal goal with company goal. High ranking managers can not only easily communicate with staffs, but also trace back the effectiveness of company operation. However, It is still unable to find out whether the domestic medicine companies selling benign prostatic hyperplasia drugs could use BSC to improve its company performances or not. So, this research selects domestic medicine companies selling benign prostatic hyperplasia drugs as research object and investigates the effect of four major aspects such as financials, customers, business internal process and organization learning to grow, and influences of BSC on company''s performance. Also, through qusetionaires and surveys, it would help domestic medicine companies selling benign prostatic hyperplasia drugs to set up the effective BSC system to raise company performance. The result of study can be offered to domestic medicine companies selling benign prostatic hyperplasia drugs as reference in the future.
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WU, SHAN-YING, and 吳姍頴. "Performance Measurement with Balanced Score Card in Museums." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/fx22t8.
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碩士國立高雄餐旅大學
觀光研究所在職專班
105
Traditionally, there are four perspectives in balanced scorecard (BSC), including financial, customer, internal process, and learning and growth perspectives. The mission perspective is added in this study. Based on the five perspectives, this study applied Structural Equation Model (SEM) to construct key performance appraisal indicators and investigate the causal relationships among the five perspectives for the museum industry in Tainan. The questionnaire instrument, which was given by twelve experts in museum area, was used to collect data. The empirical results show the important indicators in each perspective, including financial and non-financial ones. Moreover, the learning and growth perspective significantly and positively affect the internal process and mission perspectives; the internal processes significantly and positively affect the customer perspective; the customer perspective significantly and positively affect the financial perspective; the financial perspective significantly and positively affect the mission perspective. These results are able to help the museum directors to evaluate and revise their strategies, and generally to adopt modern management approaches in their practice.
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Slaman, Matthew. "Pirate Life: measuring success through the balanced score card." Master's thesis, 2017. http://hdl.handle.net/10362/28310.
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The current work project was brought forth in order to understand and measure the
performance/success of an entrepreneurial venture, Pirate Life: Children’s Theatre in Toronto,
Canada. The Balance Score Card (BSC) was selected as the appropriate tool for this analysis to
simply end effectively outline the major streams of the organization and organize them in a manner
that would demonstrate success and areas needing improvement – providing the management with a
calibration tool for future years to come.
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Chiang, Lung-Hui, and 江龍輝. "A Case Study of Applying Balanced Score Card on." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/44752897570811468578.
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碩士國立陽明大學
醫務管理研究所
96
A significant change is payment system of the national health insurance and care-seeking behaviors of the insured, hospitals have to adjust their strategies to face new challenges and to satisfy the patients. Using balanced score card can help hospitals build up continual quality improvement system, customer-satisfaction-oriented service and knowledge management system, thus transfer hospitals to be learning organizations. The purpose of this study is to adopt knowledge management methods and balanced score card to analyze medical industry, make the implementation plans for “Financial Perspective”, “Customer Perspective”, “Internal Business Perspective” and “Learning and Growth Perspective” and measure their effectiveness. With the theoretical analysis and case study, we analyze what will be the critical factors to final performance during the introduction of knowledge management system. The study concluded that the key successful factors of introducing knowledge management system are as below: 1、 Timing of implementation: The institute started with joining ISO 9001 accreditation system to make each examination standardized and documentarily. Then the institute implemented PDCA system to audit internal operations. Finally, Balanced score card was inducted to be the framework to transfer the institute to be a learning organization. 2、Utilization of Information Technology: During study, the hospital was installing paperless activity and building data retrieval system to simplify medical operation, school education program and management platforms. This will encourage knowledge management activity. 3、Support of leader: From case study, we found clear instruction, continual coach communication and cross-departmental coordination from institute chief are very important to the success and we also found the is quite critical during organization reengineering. So, the strong support of the leader is necessary to the success of management knowledge implementation. 4、Built up the organization culture : The sharing culture is key to the success of management knowledge. In such culture, employees will be encouraged to provide more opinions, exchange experience, and get mature gradually. 5、Link to reward system : When employees find they can gain reward from knowledge management activities, they will be encouraged to join and gain more satisfaction. Some studies found employees care about the fairness of reward system, not the real reward at the beginning. So the a fair performance evaluation system will help knowledge management implementation very much.
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YU, HUI-JUAN, and 余惠娟. "Using Balanced Score Card to Explore Organic Farm Performance." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/34gu7f.
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碩士康寧大學
企業管理研究所
106
The rise of environmental awareness has increased the public attention to food safety and sustainable agriculture, which emphasizes water and soil conservation and ecological balance. This paper discusses the operational performance of organic farms through the perspectives of experts who are familiar with the management and operation of organic farms, including scholars, senior managers, and administrators of organic farms, in developing directions for improving organic farm management and operations. This study adopted the balanced score card, a tool developed by Kaplan and Norton (1996), as a theoretical basis. Through a literature review and discussions with experts, a questionnaire was developed and then revised, which consisted of four perspectives regarding organic farm operations (viz., financial, customer, process, and learning and growth perspectives) and 17 evaluation criteria for these perspectives. A total of 12 questionnaires were distributed for investigation. The Decision Making Trial and Evaluation Laboratory technique was adopted to construct an organic farm operational model. The results were then integrated and analyzed. The following results were obtained: “process perspective” served as the overall source of influence to all the four perspectives of organic farms’ operational performance; “customer relationship management” served as the overall source of influence to the customer perspective; “extent of cost control and effective use of resources” served as the overall source of influence to the financial perspective; “increase in product types and novelty” served as the overall source of influence to the process perspective; and “employee in-service training” served as the overall source of influence to the learning and growth perspective. From these results, the following suggestions were provided to organic farm managers: develop diversified and unique products, enhance employees’ knowledge and skills regarding sustainable agriculture, provide customized services, deploy equipment and human resources effectively, and implement effective damage prevention and control. These suggestions serve as a reference for organic farm management in the future.
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Cheng, Kuang-Liang, and 鄭光量. "Evaluating Product Data Management System by using Balanced Score Card." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/94920595962882399412.
Full textAbstract:
碩士國立臺北科技大學
生產系統工程與管理研究所
91
The research deeply discuss the content and possible efficiencies of Product Data Management (PDM) , and develop PDM performance score card within the framework of Balanced Score Card (BSC) , and try to choose a company which has introduced PDM system as case study to explain the usage of PDM performance score card. At first , this report systematically collects and generalizes the efficiencies of PDM system for purpose of making companies understanding the content of PDM system . So, these companies can get uniformity between introducing motivation and expected efficiencies to enhance the possibly of introducing PDM system successfully. Second, within the framework of BSC, this research develops a performance-evaluating model just for PDM system , called PDM performance score card . The card comprises four dimensions — financial , customer, internal business process and studying and growth , eight strategies — decreasing product costs , increasing product profits , satisfying customer’s basic needs , enhancing the quality of service , increasing the efficiency of enterprise , standardizing business process , enhancing the ability of enterprise and achieving collaborative commerce , sixteen evaluating indexes . Finally , this research chooses Wistron corporation as an example to demonstrate PDM performance score card.
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Chia-Chi, Tien, and 田家騏. "The Practical Use of Balanced Score Card in Virtual Industry." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/52398308037110656024.
Full textAbstract:
碩士開南大學
會計學系
99
英文摘要 Due to the development of network technology in recent years, internet has become inseparable from daily life. Consumers are being directed into virtual industry based on online shopping. As consumer habits change, the turnover of virtual industry increased rapidly in recent years, percentage of this revenue expanded gradually compared to physical stores. Thus, managers of virtual industry pay more and more attention to establish a comprehensive performance management system. The concept of Balanced Score card introduced by scholars from abroad has already helped many companies implement performance management system in practice. However, the structure of virtual industry is complex and since it belongs to a new industry, studies of the practical use in balanced score card are relative few.Therefore, this study will focus on the practical use of balanced score card in virtual industry. A well-known Internet company has been taken as the research object by case study method in this research. First of all, to identify strategic competitive factors according to the company vision and SWOT analysis,then establish strategic issue. Secondly, use four perspectives of the balanced score card as core for designing performance measures of the case company. Followed by secondary data collection and in-depth interviews to understand how the case companies use Balanced Score card in practical situations,and offer suggestions for improvements based on the differences between before and after this implementation. Base on the study, the results of promoting usage of balanced score card are indicated as following list: 1.Financial perspective : With the performance reward system,combine performance measure and employee’s salary to enhance staff momentum.Revenue of each department not only shows growth but also exceeds targets.2.Customer perspective:Through emphasizing on customer-orientated service, providing different customers groups suitable products and satisfying service to establish a good customer relationship.3.Internal Business Processes: After the improvement of poor procedures, regular inspection for internal system flows, and strict control of logistics speed and inventory number,the likelihood of stock outs could be reduced, and frequent deliveries and arrivals could also be achieved.4.Innovation and Learning perspective:Providing employees continuous learning environment through specialized training courses,and offering guidance for new employees to improve employee satisfaction and quality.
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Huang, Chin-Yuan, and 黃致遠. "The Study of Contractor Selection: A Balanced Score Card Perspective." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/zu8sfy.
Full textAbstract:
碩士國立虎尾科技大學
工業工程與管理研究所
100
In recent years, businesses are facing with intense global competition and economic downturn. In order to reduce operating cost and enhance competitiveness, most businesses are adopting outsourcing strategy to contract non-core function or process to an independent organization. Therefore the contractor’s performance such as construction quality, efficiency and cost control would be one of the mostly concerned performance indicators. This study aims to establish contractor selection criteria, in which contain two stages: the first stage is to obtain the contractor selection criteria based on the Balanced Score Card（BSC）with four performance dimensions, and use Fuzzy Delphi Method （FDM） to build up criteria for contractor selection by questionnaires, the second stage is based on Analytic Hierarchy Process（AHP） to find the importance weight or each criteron. This study obtains 17 key criteria, among which, two “customer” dimension criteria such as “construction quality” and “safe hygiene management” rank the first and second place. This study surveys five companies which were contractors and indicates that experts ranking result as following: A Contractor > D Contractor > E Contractor > B Contractor > C Contractor. The empirical study indicates that A Contractor did best in “construction quality” and “safe hygiene management”, consistent with the contractor selection criteria ranking results. This study utilizes FDM and AHP to establish contractor selection model that provides reference for domestic businesses while evaluating contractor.
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Huang, Tzu-Hsin, and 黃慈心. "Using Balanced Score Card to Promote Performance at a Nursing Home." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/31647616989144675458.
Full textAbstract:
碩士臺北醫學大學
護理學系
91
The age distribution in Taiwan has changed drastically in recent years. The number of people over 65 years has reached 8.87% out of entire population in March of 2002. This percentage is expected to increase to 21.7% in the year of 2036 (data from Internal Affairs, Taiwan 2000). With the increase in elderly population, more chronic illnesses are observed. There are also changes in family configurations in which more females have joined the work force. As a result, nursing home care has become an important chronic care system for the elderly population in Taiwan. Based on the data provided by the Taiwan Long-Term Care Professional Association, there were only 9 Nursing Homes and Chronic Care Centers at the end of 1995. But, until August 2002 the total of Nursing Homes and Chronic Care Centers reached to 222 (11,181 beds), almost 23 % increasing. Thus, the supply of nursing home beds far exceeds the needs. Therefore, how to set up an effective evaluation system has become most important issue to be able to manage a nursing home center competitively. While the Balanced Score Card will assist institutions to enforce their strategies into more practical actions, to achieve their goals more effectively, and to realize institutional visions. The purpose of this study is to build up a complete Balanced Score Card system, and to evaluate the different in management efficiency before and after implementation of this system. This is a intervention reasoning study, with samples gathered in a Nursing Home situated in Tao Yuan county. The recruited subjects were employees of the Nursing Home and family members of the in-patients. This study was questionnaire based, started from October 2002 and ended on May 15th, 2003. There were 28 nurses and 28 family members participated in this study. The Balanced Score Card consists a very comprehensive evaluation and managing system, which includes four aspects: 1.Learning and growth, 2. Internal business process, 3. Customer services, 4. financial condition. The following results were obtained: 1.The recruited subjects revealed improvement in learning and growth aspect after using the Balanced Score Card. (1)Nurses were observed to have significant improvement statistically in patient caring plan after using the Balanced Score Card. (2)Nurses were observed to have significant improvement statistically in caring records after using the Balanced Score Card. (3)Nurse’s Assistant members had better caring knowledge of patients’ daily activities after using the Balanced Score Card; and were statistically significant. (4)The job satisfaction of employees was increased after the implementation of Balanced Score Card. However, no statistically significance was noted after analysis. 2.Better internal business process result was observed in the Nursing Home after the implementation of the Balanced Score Card: (1)Patient transfer to acute hospital was fewer. (2)Cases of fall decreased. (3)The percentage of nosocomial infection improved. 3.In terms of customer services, improved customer satisfaction was observed after using the Balanced Score Card; and were statistically significant proved: (1)Higher bed occupancy rate was noted. (2)Percentage of long term nursing home patient care increased. (3)Fewer complaints were noted from the patients and caregivers. (4)Higher family member satisfaction was noted. This included higher satisfaction in nursing home hardware, care of daily activities, and nursing care. 4.Improved financial condition was noted after implementing the Balanced Score Card system, and was statistically significant proved: (1)The average bed cost per day was proved to be lower. (2)Higher percentage of financial gain was noted. As observed above, the Balanced Score Card System is beneficial to the nursing home in many aspects. Therefore, we hope this study can be an essential reference and guidance in managing the nursing care centers.
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Wang, Chung-Ann, and 王崇安. "The Construction of a Medical Data Warehouse Basing on the Balanced Score Card." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/52704768143733317248.
Full textAbstract:
碩士國立成功大學
工程科學系專班
93
Facing the changes of the structures and systems, hospitals have to develop strategies to improve their effectiveness to increase the competitiveness. To maintain the sustainability and improve the quality of services, hospitals need good strategies. The “business intelligence” is an effective tool for policy makers in hospitals. The integrated information of the data warehouse is the core of the business intelligence. However, the construction of a data warehouse relies on the integration of multiple information techniques. It must follow the organizational goals and performance, which are developed by the application of the balanced score card. In addition, a data warehouse must be developed to support the decision-making systems of the executives and data mining. The research focuses on how to construct a medical data warehouse, which is practical and sustainable. There are four characteristics of the medical data warehouse the research proposes. First, the construction of the medical data warehouse is inspired by the idea of the spiral life cycle. Second, the medical data warehouse follows the four dimensions, finance, customers, internal processes, and learning and growth, suggested by the balanced score card. The programmers further develop object-oriented relationship database to collect data to fit in the four dimensions. Third, the system adopts the extract-transform-load mechanism. It frequently retrieves data from the internal information system of the hospitals, processes and converts the data, and transfers them to the data warehouse. Finally, the medical data warehouse uses the online analytical tools to demonstrate the indicators derived from the balanced score card. More importantly, the medical data warehouse provides a graphical interface to show the data retrieving and the data integration. It also includes the signal control to warn the users when the data warehouse encounters the extraordinary information.
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Su, Ching-hui, and 蘇靖惠. "A Study of Performing-Arts Group in Organizational Change by Balanced Score Card." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/75303573530597920436.
Full textAbstract:
碩士義守大學
管理研究所碩士班
96
This study explored the recently operating situation of Ten Drum art percussion group and its organizational change through three main perspectives of organizational change, performing-arts group and balanced score card theories.This study used BSC to design questionnaire. The questionnaire was used for Ten Drum art percussion group members. After questionnaire, this study processed quality interview on members to get more detailed information and realize related topics deeply. This study got four factors in internal business, three factors in financial section, four factors in customer section and three factors in learning and growth section.
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Chang, Li-Wen, and 張瓈文. "Apply Balanced Score Card to Accessory Supply Operational Management in the Air Force." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/54159751069274688443.
Full textAbstract:
碩士國立成功大學
工業管理科學系碩博士班
92
In the dramatic changes of the competitive environment, the Air Force supply operation model is now facing a very serious challenge for transition and adjustment. If the management model of the accessory supply system still follows the traditionally mission-centered management mechanism, it will not be able to adapt to the changes and competition nowadays. Furthermore, under the manpower downsizing policy, it will hardly achieve the concrete goals of reducing operation hours and enhancing customers’ satisfaction. Therefore, under the organization’s reformation, how to rely on this new management mechanism system to provide a new significance and vigor has become an up-most issue. This research applies Balanced Score Card（BSC）, which has been effectively practiced by the enterprises and various government departments for quite a period of time, and hopes to provide some constructive suggestions for the current accessory supply operation in the Air Force . On the basis of BSC conception, the research went through a series of personnel interviews at different levels. Then, it proceeded with descriptive statistics and factor analysis on the “Performance Evaluation” questionnaire in search of the core indicators which may affect the accessory management. From the four dimensions: Finance, Customer, Business Processes in this study, and Learning and Growth, the highest indicators that have acquired the full attraction and satisfaction are: Is the budget under proper control? How much reaction time does the communication system require? Is the operation procedure detailed and convenient? What is the rate of worker shortage? The above can provide a reference for the decision-making level in order to achieve a “target consensus” between the personnel and the organization.
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Wang, Tien-Nu, and 王天女. "Exploring the Application of the Balanced Score Card to Foreign Company ： The Case of." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/24479632579851413287.
Full textAbstract:
碩士國立臺灣海洋大學
航運管理學系
95
Abstract The 21st century is a competition age by taking the knowledge as the niche base. Regardless of the traditional industry, the emerging science and technology, the biochemistry industry or service industry, they are all must face the same competition essence—knowledge and the wisdom competition. Balanced Score Card(BSC), proposed by Kaplan & Norton in 1992, is a tool of developing the strategy and making performance evaluation for the enterprise. BSC may let the enterprise members to understand the perspective of the enterprise and develops the course of action for each strategy which may implement. Then, these action alternative can be truly carried out. Further, the promotion of customer's service, and the increase of enterprise value,can be validy achieved. By observing a foreign company had applied BSC, this research attempts to understand the small and medium-sized enterprises how to successfully plan and implement BSC. Finally, six key successful factors for implementing BSC are obtained: （1） The highest manager should determine the perspective for the enterprise and the cooperate culture. （2） High-level leader's support and participation. （3） Dividing the stage of implementation and execution can make more advantageous impetus and success. （4） Unceasingly communicate and learn as well as continuously self criticise. （5） Unify the ERP and IT technology, and promote e technology. （6） Truly carries out the performance evaluation and combine the reward system. Keywords：Balanced Score Card, strategic management, performance management
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Lee, Ching-Yen, and 李青燕. "The Design and Planning of Balanced Score card – A Case Study of Blood Center." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/26228540285486781737.
Full textAbstract:
碩士國立雲林科技大學
會計系研究所
95
All the bloods needed for medical use in the entire nation are supplied by blood center. In recent years, several factors have made the operation of blood center difficult, for example, the progress in medical science and biological technology has made a drop in the blood needed for medical use, blood quantity is in a dropping trend due to life style change as well as the requirements in the related regulations. Therefore, the management and efficiency of the operation of blood center is thus very important due to its industry characteristics. In this study, blood center is used as the research target and the research process includes documents and files collection and other data collection methods such as: discussion, interview and direct observation. Based on the concept of Balanced Score card (BSC) as proposed by Kaplan and Norton and based on the industry characteristics of blood donation center, related strategic maps are set up and performance indexes are planned and designed, all these attempts are to propose a strategic management system for the blood center and to assist the vision realization of the blood center.
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chi, Liu chia, and 劉佳琪. "A Study of the Control Effect of Balanced Score Card on Project Execution Process." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/64498161284726035713.
Full textAbstract:
碩士逢甲大學
企業管理學系
102
2012 by the European debt crisis, the global economy and the impact of the U.S. economic slowdown, weak global growth, companies continue to seek to continue to grow its core values of the new opportunity, whether to invest abroad to explore new territory, or they branch from the industry body constantly apply new career innovation, both want to get rid of the global recession cycle. Therefore, the performance of traditional assessment tools by virtue of the managers intuition and preference assess their performance, assess whether this approach can meet the fast-changing needs of the new economic environment? Corporate strategy execution, in order to become a concept of academic and business circles Note: Eccles (1991) and EcclesandNohria (1992) through the changing economic environment, the extension of the application of traditional performance system problems. Chowetal. (1997) study showed that 80% of large U.S. companies, in order to improve the execution of business execution strategy, and then hope to change the traditional performance evaluation system and measure.
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王寶田. "Build the Strategy and Operation Practice in Business Unit by Using Balanced Score Card (BSC)." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/hms3mc.
Full textAbstract:
碩士國立清華大學
高階經營管理碩士在職專班
101
Since 2008 downturn till now, the semiconductor industry changes tremendously. Only the leading company can survive and continue investment, for instance , the foundry like tsmc, CPU company as INTEL, and memory fab like Sumsung. The challenge for equipment vendors is even tougher than you can think about. How are they going to survive under such environment? AMAT merged Varian, Lam Research bought Novellus, ASML acquired Cymer. K company beside focuses on his core technology but also enhance his operation efficiency specially applied balanced scorecard method in order to take corporate to A+ company. According Kaplan’s research for many years, the innovation company thinks the BSC is not just a strategic or operational measurement system but also a strategic management system. Top company beside uses it for long-term strategy plan but also does the measurement to support management process. Particularly, alignment between mission and strategy, communicate and link the strategic goal and KPI, plan and set the index to enhance the strategic action plans, enhance the feedback methodology as well as learning and growing mechanism. If there is no very thorough and executive way, it will create barriers between communication and consensus, organization and management system, message exchange and performance ranking. Base on this concern, this study is to use one business unit of K company as an example to do further BSC application and build up the BU operation model and then look for the way to improve the operation efficiency of BU and future growth. Finally, to see if this can help to set the right way for similar case to follow in future.
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Yu, Chao-Sheng, and 游兆勝. "THE PERFORMANCE EVALUATION MODLE OF R&D KNOWLEDGE MANAGEMENT BY THE BALANCED SCORE CARD." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/s97k2n.
Full textAbstract:
碩士元智大學
管理碩士在職專班
105
When organization implementing knowledge management, due to companies are coming from different fields, the focus points of knowledge management for each organization or company would not be totally identical. The idea of knowledge management is crucial especially for those high-end technology companies, the way to obtain, to utilize, to share and to maintain their technology thorough knowledge management inside the organization has already become the key cornerstone for making companies profitable. But how to find and set up a suitable system to implement knowledge management is another question yet to be overcome. Using a strong tool or platform but wrong strategies to implement knowledge management would be a disaster for organization. On the contrary, with good strategies but poor performance tool or platform to implement knowledge management would also be ineffectiveness. Therefore, this study will explore the ways of choosing platform for implementing knowledge management by providing analysis of certain enterprises through the measurements. This study use BSC (Balanced Score Card) as research foundation, and conducting the opinions from the experts to develop the four principal dimensions for this study, and finally by adapting AHP (Analytic Hierarchy Process) analysis, we may make the decision of choosing the most suitable tool or platform from the calculation results of AHP. Through the result of this study, we could realize that the enterprise learning and growing as well as value chain are the fundamental of knowledge management, meanwhile, this study also provide proper suggestions for people who want to do the further related researches and hopefully could be the reference and useful case for knowledge management experts and entrepreneurs.
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Hsieh, Fang Yan, and 謝方彥. "The design of an ERP performance measurement system based on the respective of balanced score card." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/27121760581010540113.
Full textAbstract:
碩士淡江大學
會計學系
89
With the tendency to the globalization, a number of enterprises are using information technology as a method to speed up the production cycle, to reduce the cost, to increase the flexibility, to enhance the quality of products or services, and to build up the core competence to achieve business continuity. The Enterprise Resources Planning, ERP, is a system destined for integrating the sources from both inner and outer an enterprise. The ERP implementation is very time-consuming and expensive. So far, there is no proper measurement system to evaluate the performance of ERP implementation. The research is based on the exploratory method and used questionnaire survey. The critical success factors of ERP and the four aspects of the balanced score card are utilized as a research framework to figure and analyze the leading indicators and lagging indicators of ERP. The respondents are subdivided into four groups according to their business strategy. Different performance measurement systems are built up in order to measure ERP performance while the respondents have different strategies. The research findings suggest the ERP implementation is related to organization context and choice of critical success factors. In addition, the choice of performance measurement indicators is affected by organization context and ERP implementation.
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黃淑英. "Information System Adoption and Evaluation Using Balanced Score Card- A Case Study of Enterprise Resources Planning." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/63599682812150817984.
Full textAbstract:
碩士國立清華大學
高階主管經營管理碩士在職專班
92
Enterprise Resource Planning (ERP) system, by providing firmwide integration, has become very popular solutions for coordinating activities and decisions that span multiple functions. The implementation and management of ERP systems has become a key management issue. Some of the major benefits claimed for ERP are more uniform organizational structure, unified technology platform, and efficient operations and customer-driven business processes. Companies might use an ERP system to integrate the corporation across geographic or business unit boundaries or to create a more identical organizational culture in which everyone uses similar processes and information. A unified and information system platform and environment is facilitated by creating a single, integrated repository that gathers data on all the key business processes. By integrating separate business processes such as sales, production, finance, and logistics, the entire organization can efficiently respond to customer demands. While these benefits do appear very attractive to adopting organizations, there has not been much empirical research to validate these claims. It has also been reported that many organizations have problems implementing ERP systems, or fail to achieve a higher level of process integration. Although previous studies have looked into the issues like CSF (Critical Success Factors) of ERP implementation, a systemwide framework to access ERP implementation and benefits are still missing. Based on balanced score card methodology, this study proposed such a model for ERP evaluation. Four organizations were chosen as the targeted cases for model validation. Each case has adopted the ERP systems and regarded it as the major IS system of the company. The results of the study reveal the following issues need to be explored further. 1. The lower customerization in ERP adoption results in higher success rate. 2. The adoption of reputable ERP system results in lower risk. 3. The stage strategy in ERP adoption results in higher success rate. 4. A formal (or functional) organization team is a more proper organization structure for ERP implementation than an ad hoc team.
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Lu, Wen-Hua, and 呂文華. "A Study on Implementation of Enterprice Resource Planning for D Construction Company by Balanced Score Card." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/ykq53n.
Full textAbstract:
碩士國立中山大學
高階經營碩士班
101
The development of information technology has progressed and hence, brings to huge conflict and challenges in business operations. However, the implements of information technology not only involve purchase equipment, but also include operation processes and managers’ decisions. In order to introduce a new information system successfully, it is necessary to consider many factories of organization and management, such as a strategic decisions, appropriate organizational structure, training program, commit of TMT and so on. The construction industry is one of important index in a nation economic structure. This industry which can been seen as the head of industry could help the development of national economics. In order to make the all projections on time, employee and boss should take care of cash flow, integration of interface, and many details. Now, they can systematically collect data and analyze information by using ERP system. Researchers indicated that the company always faced problems when introducing ERP system. This study takes the D construction company as an example to describe the process of reengineering and problem of management when D company introduced 3rd ERP system. This study also referred developed performance indexes to measure how the member of supply chain members feel about the introduction the new ERP system. The study showed that the introduction of an ERP system involves the cooperation among different departments and different companies when D company introduced 3rd ERP system. While a company is introducing an ERP system, there are many changes of organization structure and managerial process which lead to huge conflict and problems. After analyzing the questionnaire designed by Balance Score Card, case study, and Key Success Factor, the result of the study found two practical solutions. First, the TMT should confirm that the employees in organization are well trained or not. Second, it is appropriate to build a special team which can be responsible to this introduction of new system, and establish employees’ continuing training program.
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Chern, Chuen-ling, and 陳春玲. "The Study of Balanced Score Card Approch on the Performance Evaluation of the Military Logistic Business." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/37771590233443595633.
Full textAbstract:
碩士國立高雄第一科技大學
財務管理所
97
The military logistic plant under study started a special non-operation fund in 1996 with the purpose to establish a new business model for the national defense industry to become self-sufficient and independent. The operation use business management model with limited national defense resources, combining the talents of private business to promote the performance and quality of Taiwan’s military logistics production. Although the new business model is based on the profit-seeking market mechanism, the military operation still requires the standard of creating the highest performance. This study is based on the real case of a certain military plant operation which explores the use of the strategic management mechanism i.e., the balance score card system, to explore the performance measurement indicators for the four dimension constructs, i.e., Finance, Customer, Policy, and Innovation & Learning. The purpose is to help the case plant operation to explore the ideal and practical leading performance measurement indicators for all levels of employee and management officers and use it to establish the plant’s long-term strategic objectives. The study results show that the policy of management dimension affects the revenue and expenditure plan of the finance dimensions and the dimension of innovation and learning and customer satisfaction levels, whereas the finance dimension has no direct effect on the customer satisfaction dimensions because the customer has less concern on the internal finance situations or because the plant is owned by the military. Although the finance dimensions has no direct impact to on the customer dimensions, the finance dimensions still exert an impact on the management policy of the management level and therefore has an indirect on the customer dimensions.
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chen, Yu-da, and 陳昱達. "The Study on Business Strategy and Performance Assessment for Convenience Store Based on Balanced Score Card." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/82773403033204075695.
Full textAbstract:
碩士義守大學
工業工程與管理學系碩士班
95
The convenience store has become more and more spreaded widely and can not be ignored in our daily life. In the extremely competitive environment, the establishment of the business vision and execution of the strategy has been playing the essential success keys for the enterprise. In addition to the assessment of the financial performance, the balance score card also includes the customers, internal procedures, and learning and growth items in the assessment model and has become a very popular assessment tool recently. The purpose of this study is to analyze, through the questionnaire, the relationship between the performance indicators and the business types, strategies of the stores, locations and the intervening variables. Through the difference and chi-square analysis, the study discovered the findings as follow： 1. The results show that the convenience stores in the northern Taiwan follow mainly the offense strategy, and the defense strategy are adopted by the most stores in the southern Taiwan. 2. For the business types, the stores of the direct chain and authorization alliance adopt mainly offense strategy, the stores of the authorized alliance use defense strategy, and the reaction strategy is adopted by the volunteer alliance. 3. For different convenience stores of business types, level is though as the most important indicator to the performance of managing. Key words：Convenience store, business strategy performance indication, balanced score card
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Yuan, Wen-Pin, and 袁文彬. "The Study of Key Performance Indicators Estimation Model of Information Technology Governance by Applying Balanced Score Card." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/94803811500520143933.
Full textAbstract:
碩士中華大學
企業管理學系碩士班
99
In recent years, information technology has become an essential requisition for companies in their daily operation, strategy formation, and value creation. Increasing use of IT has also raised several issues related to management auditing. One important issue for companies is how to establish a complete governance mechanism in order to systematically use IT to improve operational effectiveness and ensure information security. IT governance refers to clear division of IT rights and allocation of responsibilities, establishment of an information transfer communication and coordination mechanism, and clearly defining a process mechanism for IT, in order to establish and supervise IT strategies. Performance evaluation is a very important part of IT governance, because it helps a company understand the results of its IT governance as well as examining whether or not IT performance is meeting company expectations. IT governance performance evaluation plays an important role toward achieving strategic objectives and creating commercial value. Its purpose is to test the suitability of IT governance frameworks. Therefore, performance measurement and evaluation are very important parts of IT governance. This study uses the IT governance balanced score card as a research framework foundation, and uses expert surveys to gather group solutions. In order to solve the ambiguity present in human semantics, this study uses the fuzzy theory as a foundation to issue two surveys. The first round is the Fuzzy Delphi Method expert survey, whose purpose is to confirm that study framework criteria have a certain degree of importance. The second round, the Fuzzy Analytic Hierarchy Process expert survey, uses comparison of dimensions and critera to find relative weight and establish an IT governance key performance indicator evaluation model. According to research results, this study proposed five IT governance key performance indicators: skills and knowledge, structure, IT governance maturation, law and ethics codes, and risk management. According to the characteristic of key performance indicators, the study explained the meanings of the five indicators in the area of management, in order to provide a future reference for IT governance strategy and objective establishment and IT governance performance evaluation.
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Alan, Chu, and 朱崇仁. "The Implementation and Application of Balanced Score Card - A case study in Testing Department of Semi-conductor company." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/28764892731038994996.
Full textAbstract:
碩士中華大學
經營管理研究所
96
Enterprises try to find the proper management system out.Finally,improve the management performance and promote the competence.The Balanced Scorecard management system starts from company’s vision and mission, further to choose his own strategy. However these strategic targets are planned to form a strategy- map, which consisting of four dimensions. Moreover in each dimension respectively to have various Key Performance Index and those KPI will drive future performance-evaluation-indi-cators.It can link strategy with execution, evaluation and learning to be a feedback loop.Finally a company, which has applied above system will form a high-performing organization. A Case Study in Semi-conductor Company’s Testing Plant ,the following are the topics: 1.How to build up the strategy map for semi-conductor company’s testing plant. 2.How to complete the key performance index according to company’s vision and strategy? 3.By means see the internal reaction during different periods, it was divided into periods: Before starting the balance scorecard system, then proceed and after proceeding the system. 4.Reviewing and comparing prove that BSC is an effective way to improve management performance. The important conclusions are as below: 1.It verify the BSC is really make company’s strategies all linked together. 2.The BSC makes the vision and the strategies clear. 3.The BSC performance management system can gives the financial and non- financial dimensions, and it can focuses on leading indexes and master laggard indexes; 4.The BSC will be fully supported and executed by managers to achieve effect. 5.The BSC is a tool to manage strategies for raise to organization’s performance. This study can offer a reference for other testing plant or other company to adopt the BSC.It can make company to keep the management more competent in the future. Keywords: Balanced Scorecard , Management performance , Key performance index
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Lu, James, and 盧志明. "A Study of the Operation , Efficiency of Community Development from the view point of the Balanced Score Card." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/v23x46.
Full textAbstract:
碩士國立彰化師範大學
會計學系企業高階管理
102
This study integrates the critical success factors in community development, which includes macroeconomics environment, organization development, firm characteristic and competition form proposed by William Zani from Harvard University and the Balanced Scorecard (BSC), which includes financial, customer, internal process and learning and growth proposed by Kaplan and Norton (1996). This study uses this method to investigate the critical success factors in community development and thus draws an overall strategic management map. We visited and discussed with chairman and main characters of Chunghua county Futen community developing association. The results show that: First, based on Finance dimension, community development has to enhance community natural resources to attract visitors and develop creative products, to utilize cultural value, to increase community and people income, to develop multielement industries, to sell product with stories and aid by internet. Second, based on customer dimension, community development has to site and parking problems need to solve. Third, based on internal flow dimension, community development has to establish community developing vision clearly, to rely on knowhow of expert, to scholar and professional team, to promote ability of community construction, to organize group task definite and fully authorized, to integrate management, to establish standard service flow sequence. Finally, based on learn and progress dimension, community development has to build reward system and volunteer operate system and cooperate with local dealer, to participate seminars held by state actively. As a result, this study provides a standard successful sample for a new coming community development team.
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Hsu, Chiu-hui, and 許秋慧. "Performance Review of Commercial Fire Insurance for a Non-life Insurance Company- Application of Balanced Score Card Approach." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/00213513472451037154.
Full textAbstract:
碩士銘傳大學
風險管理與保險學系碩士在職專班
97
Abstract Commercial fire insurance represented the 2nd largest business line of the non-life insurance industry in Taiwan. However, the underwriting results were very difficult to be evaluated due to its nature of high underwriting techniques, high loss severity, and high variation in loss ratio. Therefore, one simple but complete performance review mechanism should be designed in order to lead non-life insurance companies for pursuing better profits. Balanced scorecard theory transforms the mission and strategy of one corporation into quantitative targets, which were composed of four different indicators from financial result, customer service, internal process, and learning & growing activities. This system enabled one corporation to balance the development in short-term and long-term targets, expected results and their contributors, and subjective & objective measurements. All the performance indicators were fully integrated. In order to integrate complicated indicators to evaluate the operating performance of commercial fire insurance, the research applied balanced scorecard system as analytic tool. Then, the research adopted the financial data from all non-life insurance companies in Taiwan during the period of 2003~2007, five years after deregulation process went into effect. The research revealed that those companies with good business quality & lower loss ratio, sizable written premium & high growth, sophisticated reinsurance strategy to spread underwriting risks and to retain quality premiums, high employee productivity, and low claim dispute ratio could win higher awards in overall performance.
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Chung, I.-Lu, and 鍾依儒. "The Application of Balanced Score Card on Establishing Performance Evaluation Indicators for Contractors Who Operater Public Parking Lots." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/23558024166429315171.
Full textAbstract:
碩士淡江大學
會計學系碩士在職專班
99
Due to the rapid changes of economic situations over the past years, the subsequent elevation of living standards has made an impact on the lifestyle of the public, of which the increasing number of mobiles is a key phenomenon. In order to deal with parking problems, the city government has to shoulder additional financial and manpower burdens at the same time. Owing to the limitation of municipal human resources, however, the parking areas have suffered from excessive shortage of manpower, while the open-space curb parking areas require intensive labor supply, which leads to the contracting out, an approach that may well lessen the labor cost. Since both the public and private sectors have to burden all the costs of bidding, labor, printing and time, it is of core importance to find a suitable method to implement and subsequently rank the management of a contracting out system, which quarantees the procurement efficiency of the government agency and the public’s satisfaction toward the quality of service in public parking lots. The study selects Taipei Public Pay Parking Lots as the subject of research, attempting to adopt the Balanced Score Card (BSC) viewpoint made by Kaplan & Norton in Harvard Business Review as a way to establish the indicators of performance evaluation on contractors operating public parking lots. During the course of research, we have designed “The Application of Balanced Score Card on Establishing Indicators of Performance Evaluation on Contractors Operating Public Parking Lots” questionnaires, delivered them to the public sector, contractors and citizens, and conducted a survey accordingly. We then use descriptive statistics and One-way ANOVA to produce analysis results. The research results indicate that among the four perspectives of Balanced Score Card, the order of importance is “financial perspective”, “customer perspective” and “internal flow perspective”. In addition, analyzing the indicators by using the average number in the descriptive statistics, we discover that public sectors and business world pay less attention to “learning and growth perspective”. The study suggests that public sectors build indicators for performance evaluation so as to ensure the citizens’ rights of car parking, establish an inspection team to evaluate the business performace on a regular basis (or irregularly), devise conscientious contracts and build a management system to monitor contractors. As for the private sector, we recommend that contractors elaborate good circulation for car parking, increase the willingness of customers and the service quality in order to ensure the return rate of customers, and enhance their employees’ professional skills by offering related training sessions. The results of the study provide Parking Management and Development Offcie, Taipei City and other government agencies with ways of performance evaluation in the future, in the hope that both the procurement efficiency of public sectors and the public’s satisfaction toward the service quality of parking lots may be elevated. The study aims to provide future researchers who conduct researches on related topics with references and, best of all, to inspire researchers for more sophisticated ideas.
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-Yi, Cheng, and 廖承藝. "The Public Hospital Implement Balanced Score Card Management Effectiveness Explore-A case report of the Fong-Yuan hospital." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/33908402098289803232.
Full textAbstract:
碩士雲林科技大學
企業管理系碩士班
98
There are many differences of medical industry and other industries.In addition to the medical practice itself has a risk of the uncertainties, doctors and patients information asymmetry between the outer.The involvement of the insurance, government policy intervention, and healthcare providers from time to non-profit company is positioned, it can also make it difficult to general industry, economic theory to evaluate performance of healthcare industry management. The face of rapid dissemination of information in people''s medical services more and more stringent performance requirements. "Performance improvement" became the core of the medical industry recycling campaign.Government departments, businesses and private enterprises have great differences.Can not immediately implement successful performance management.In addition to investment in time and must work hard to support, but also subject to changes caused by the rebound.Only the establishment of the authority''s management system and performance-oriented administrative culture, the process of government reform is imperative for a project.Government agencies to improve the performance of the policy will be the primary objective of setting objective performance appraisal system for civil servants to get from the performance evaluation is trust and respect.Further enhance the effectiveness of the work. With the implementation of performance management in order to determine performance appraisal, the treatment of internal reform, as encouraging the morale of public servants to improve public satisfaction with government policy. Fong-yuan Hospital, although public hospitals, but has been the future, its members all have a very positive attitude and innovation of the work, good and positive organizational climate, the overall operating performance of the person named in the Executive Yuan Hospital, Department of Health forefront, setting public hospital was awarded the first National Quality Award and National Standardization Award affirmation institutions.To further enhance the level of services to hospitals and long-term competitiveness, Fongyuan Hospital President in 2003 began promoting the balanced scorecard (BSC) degree in hospital management system, and the results are in good condition. This study were selected to the hospital medical properties of different tasks target the cause of the team. Qualitative case study method, the effectiveness of the Balanced Scorecard performance management.Part in data collection, interviews, out-patient procedure, Obstetrics and Community Medicine of the team.The results in the implementation of the Balanced Scorecard program, organizational and operational, implementation and review and editing process of phase 4 of the main content‧Strategy matrix by means of feedback logic Fong-yuan Hospital Balanced Scorecard Strategy.Finally give conclusions and suggestions
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Lin, Shao-Wen, and 林紹雯. "Developing Public Hospital Performance Evaluation Indicators by Applying Balanced Score Card An Analysis of a Regional Public Hospital Alliance." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/29943800851273768115.
Full textAbstract:
碩士中國醫藥大學
醫務管理學研究所碩士班
94
Since the implementation of NHI, the roles of public hospitals were to about the same as of private hospitals in Taiwan. But due to poor executive management, the public image of public hospitals in Taiwan is constantly under close scrutiny. This research focuses on one regional hospital alliance to establish a Performance Evaluation Indicator(PEI) by applying Balanced Score Card (BSC). BSC is meant to be used as a reference 1) in assessing the possibilities of collaboration amongst public hospitals and 2) in self evaluation the hospital as a whole. The structure of this research dismisses the classing system that hospitals are placed under, and creates a series of programs that are able to assess any hospital. Through a common system of hospital quality assessment, hospitals will be able to correlate and encourage each other amongst themselves. This research uses Nominal Group Technique (NGT) to comply data such that these data can be used as a reference when making new rules for assessment. For example, using collected data from 2004 and placing it through PDCA’s data analysis to reform the performance evaluation indicator for 2005. Due to the distinctive duties of each public hospital, and also taking into account each public hospital’s culture and specialties, BSC added two new dimensions to the original four, the new dimensions of assessment are: “Patient safety” and “Social Responsibility”. Using BSC to control related KPI’s will in turn be used in the assessment of public hospital performance outcome; such management will fill in the gaps that other dimensions of BSC aren’t able to fulfill. Current research realized that BSC assessment is applicable in multiple levels of hospitals (such as: regional hospitals, district hospitals and Psychiatric hospitals). But different classes of hospitals still have different results while being assessed through the six different critiquing dimensions of BSC. For example regional hospitals score better in Social Responsibility, while district hospitals score a little lower in Patient Safety, and though Psychiatric hospitals score well in the dimensions of overall management it will score lower in the customer dimension. From these results hospitals well be able to better assess themselves, continue to do what they do well and attempt to improve in the areas that they lack.
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Yang, Tze Chiang, and 楊子江. "An Application of Quality Function Deloyment and Balanced Score Card to Construct Performance Measurement Indexes of Tung-Zhuyin Workshop." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/85856219487665092282.
Full textAbstract:
碩士國立屏東科技大學
農企業管理系所
101
The complexity and number of non-profit organizations continue to grow due to such factors as rising unemployment, economic downturns, increased poverty and government deficits to name a few. In Europe and North America social enterprises are gradually being developed to cope with a variety of economic and social problems. The Christian Mountain Children’s Home (CMCH) will serve as the primary case study. In recent years, this orphanage, which serves the needs of aborigine children, has begun to develop the surrounding area for the production of Jinghuang mangos with consideration as to how to use the land and existing resources to further develop agricultural-related industries, but also what kind of business strategy should be adopted. Here consideration is given with regards to creating business opportunities, increasing customer value, seeking opportunities and a competitive advantage in the process of welfare industry management. We will exam improving operational performance, and developing unique strategies to address the very real urban-rural gap. At the end of 2012 CMCH established Tung-Zhuyin Workshop, the purpose of which was to develop social enterprise projects and techniques that will make maximum use of existing resources and available assets. In this study, the use of the Balanced Scorecard technical requirements and Quality Function Deployment (QFD) techniques, constructed a House of Quality (HOQ), and in the correlation matrix analysis of the results to structured data, forms the basis for the development of Tung-Zhuyin Workshop in order to build a work team consensus; with the performance index serving as the basis for assessment of sustainable management , and to explore the implementation and prioritization of any necessary improvements.
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Chen, Peng-Lung, and 陳鵬隆. "Applying balanced score card to the research of comptroller section’s performance measurement indicator—a case of Navy Command Headquarters." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/82345877501641460191.
Full textAbstract:
碩士義守大學
管理研究所碩士班
96
Military comptroller sections that play a critical role in resource management, as we know, are essential in military buildup and war preparations. However, military organization is distinct from public services in showing the performance. To cope with the task according to a superior’s order is the first mission for military organizations which value achieving short-term goals. While my research making use of BSC (balanced score card) to evaluate performance, it links the organization’s vision, strategy and finance etc. four perspectives with strategic objectives and performance measurement indicator. By doing so, it will unveil weak points of the comptroller section’s evaluation system. We process as follows: study based on literatures and documents; interview internal personnel at the same time; combine theory with practice to integrate performance measurement indicator; make a questionnaire survey; simultaneously need the participation of seniors in depth to gain different opinions. Then collect questionnaire information, complete quantifiable statistics, prove research and sort data to analyze. And finally, offer a conclusion and recommendation in order to establish comptroller section’s performance measurement indicator for reference. This research concludes that comptroller sections adopts performance measurement indicator to feature-oriented toward unit’s affairs. The interior members are influenced by peculiar culture in the organization. Military comptroller affair assessment regulation as a performance evaluation system can’t assess performance effectively and objectively for units or meet what they real need. It is imperative to set up stragetic goals and performance indicaor among sections. It is suggested that our administrators, in terms of establishing an indicator, combine organization vision to achieve strategic objectives, and value the effectiveness and efficiency of financial performance system. It can also improve interior and exterior virtuous interaction, trim interial process, and promote feedback mechanism. What is clear is that it also improves military management effectiveness and elevates military comptroller section’s overall performance.
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Liao, Kuo-jen, and 廖國仁. "A Study of Constructing Emergency Response Center Performance Index Based on Balanced Score Card – A Case of T Corporation." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/24853540478037806489.
Full textAbstract:
碩士國立臺南大學
科技管理碩士班
100
Few of enterprises in Taiwan set up an Emergency Response Center to improve the safety of the working environment and to early detect the hazards in daily normal business activities. The purpose of establishing an Emergency Response Center is to respond with the immediate activity for sudden abnormal situations occurred. Therefore, the operation of the Emergency Response Center must be more flexible and efficiency. The case study for particular organization is an Emergency Response Center of the listed semiconductor manufacturer (T corporation) in Taiwan. By the collection and in-depth understanding of the domestic and foreign literature, the research framework was established with the basis of the theory proposed by scholars. In order to explore and develop the performance evaluation of the Emergency Response Center of T corporation, the study was proceed with multi-round survey through the Delphi method assisted with four dimensions as index measurement of financial, customers, internal processes and learning growth per Balanced Score Card Perspective. Via obtaining the valuable comments from the core executives and senior colleagues of the Emergency Response Center in T corporation, the "unique" operation model was performed as the specific performance index in the emergency center. For deeply investigation the all daily actual implementation and operation status of T corporation’s emergency center through multi-round survey of Delphi method, the actual management activities were compared with the specific performance index to confirm whether it reached the consistency on results as well as on the implementation of efficiency. As found that the four dimensions of performance development index was consistent with the views and consensus of the professional that outlined the definition of a vision for the future of the Emergency Response Center. To prompt the center to achieve the goals with establishing the performance evaluation index to simplify the process with innovation, strengthen incident response skills, improve the quality of the personnel on duty, erect the professional image linked to organizational strategy.
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Hsu, Shin-tsung, and 徐世宗. "Using Viewpoint of Balanced Score Card to Investigate Performance of Inspection Department-A Case Study of Air Force Wing." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/42035970855422135823.
Full textAbstract:
碩士國立臺南大學
科技管理碩士班
101
Due to advances in technology, the enterprises continue to search for strategy of working effects improving in order to develop constantly.The official departments couldn’t compete with their execution. ”Government Reform” and ”Military affair innovation” during many countries in recent years become a hot issue.Performance Management of organization effect is not only a trend, but also a important and unavoidable action. Military Inspection System in order to make sure all the military could achieve the goal of supervision and inspection system in execution of orders, policies and armaments, etc..The business ranges differ according to different level. The most different in military and official is that the military’s first priority is “Complete mission”. In view of this,my study adopts performance evaluation system of Balanced Score Card(BSC) and refers to the performance of non-profit organizations to evaluate this case. We combine the goal of this case and four aspects of consumers, internal process,learning and finance. We scheme appropriate performance indicators to carry out advantage of balance by organizing strategy topic in order to make up the disadvantage of subjective evaluation in the pass. Firstly, this study by using literature (theoretical knowledge) and adopted internal personnel practices interview (practical knowledge) to collect the theoretical and practical knowledge to compile performance measurement indicators and planed 7 strategic themes 16 strategic objectives and 36 measurement indicators. Design the questionnaire by using hierarchical structure of the Analytic Hierarchy Process (AHP) and use the expert questionnaire data to implement quantitative statistical analysis. To complete each facet, the calculation of the index weight through numerical consistency test. And then bring up the conclusions and suggestions as the reference the Military inspection department performance measurement.
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朱怡瑞, Ju Yi-Ruei, and 朱怡瑞. "Application of Balanced Score Card in Establishing Key Performance Indicators of Foundry Industry -A Case Study of P-Company." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/zs9xfq.
Full textAbstract:
碩士國立屏東科技大學
高階經營管理碩士在職專班
105
The Balanced ScoreCard (BSC) was presented in 1992 by Robert S. Kaplan and David P. Norton. This concept is to assist and establish the management model of corporate performance. The technique of BSC also introduces new management models to enhance organizational comp- etitiveness, so that it can meet the needs of modern enterprise management. This study draws on the strategic objectives from the companies' four facet visions and strategies, and then develops the key factors of the corporate strategy to measure the relationship between the method and the weight ratio to evaluate the performance of the work and transform the results into measurable and fair management system. The study found that through the introduction of the Balanced Scorecard, the P company's four facets, with customer perspective and internal business perspective, the performance of the key performance indexes has a high score performance, which means that P company's have a good reputation among customers, In the internal production management has a good quality control. And the financial perspective and learning perspective growth in the face of the key performance indexes scores lower, in this regard with the impact of environmental impact, to adjust the company's future operational direction and strategic objectives.