Planning and Designing of Balanced Scorecard ─A Case Study of Securities Companies of X company

• Main Authors: Tzu-Ching Lin, 林姿菁
• Other Authors: Fujing Shiue
• Format: Others
• Language: zh-TW
• Published: 2000
• Online Access: http://ndltd.ncl.edu.tw/handle/32526742158616002695

碩士 === 中國文化大學 === 會計研究所 === 88 === Strategies of companies are relevant to success of companies today. In the information age, most creative abilities of companies come from their intangible and intellectual assets, how to take those advantages to develop the ability for long-term competition is the key for success of companies. In the past, it is hard to cross the gap between management and employees, strate-gies often fail to known and to follow through all the company. This is because of that the measure system can not link to strategies. It leads to that companies can not drive their employees to pursue real value for success. A strategy may be considered seriously before, still it maybe become useless as the time goes by. For the reason to take the op-portunity to resist the threaten from their competitors, companies need a kind of man-agement system which can provide information for the changing environment to help them to revise their strategies in time. The external scholars discuss “Balanced Scorecard” for many years, but in the na-tive, most of researches focus on clarifying strategies and visions, linking strategies and indicators and designing balanced scorecard for companies. The most important man-aging process : feedback and learning of strategies is seldom to be discussed especial in the case study. Therefore, it is confused about why balanced scorecard is a managing system and not only a measuring system as it is developed originally. This research ex-pand to the aspect of “feedback and learning of strategies” by a case study It discuss about that how a securities company to action the concept of balanced scorecard and, put their strategies into practice and affect the behaviors of employees through changing of performances measuring under competitive environment. Moreover, the company gets feedback and learning of strategies and those information help them to advice strategies and managing strategies.