| Summary: | 碩士 === 國立成功大學 === 企業管理學系碩博士班 === 90 === By conducting a case study, this research discusses the application of the balanced scorecard system (BSC) to a restaurant. This research uses Quality Function Development (QFD) to develop priority strategies and performance evaluation indictors performing to the four perspectives—finance, customer, internal process and learning & growth—of BSC. After the development of priority strategies and performance evaluation indictors, this research adoptes a questionnaire survey to explore the different viewpoints between managers and employees.
The findings are as follow: Firstly, there are differences in the performance evaluation indictors rated between managers and employee. This research concludes that an organization should strengthen communication when they develop BSC. Secondly, the results suggest that BSC is not just a tool for planning, rather it is a procedure for recursive feedback and adjustment!
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