The Design of the Balance Scorecard Applied to the Carming Education－A Case of Cram School Aiming to Help Students Attend to Four-year Institutes of Technology and Two-year Junior Colleges

• Main Authors: Wen-Chun Tsai, 蔡文圳
• Other Authors: Bernard-Yih Tsou
• Format: Others
• Language: zh-TW
• Published: 2002
• Online Access: http://ndltd.ncl.edu.tw/handle/35346766992713072453

碩士 === 中原大學 === 會計研究所 === 90 === The balance scorecard has been the most influential concept of management for 75 years evaluated by the commercial college of Harvard. The concept has been carried out successfully in many foreign industries. Contrary to the foreign ones, it is only up to the starting step in Taiwan. However, some industries have adopted blance scorecard gradually and worked. Therefore, in this research, I intend to explore the general situation and development of one cram school aiming to help students attend to the Four-year Institutes of Technology and Two-year Junior Colleges. Besides, I will adopt the analysis fo SWOT to make the strategies of accomplishing the goals of the cram school. Furthermore, I’ll design a balance scorecard with various functions of management. By doing so, this cram school may be improved. The results of this research are shown as follows: 1.The original system of management of the cram school: （1）It only has goals, but no strategies of accomplishing them. （2）The scale perforemance measurement indicator used isn’t fair enough. 2.The benefit of balance scorecard to the cram school: （1）It can make the strategies and turn them into the practical projects. （2）It can establish the caused-and-effect relation of performance driving factors and results. （3）It can make the departments cooperate. （4）It can be applied to the future of industry.