Dynamic Model of Balanced Scorecard and It''s Application: Semiconductor Industry Case

• Main Authors: Huang, Ting-Yun, 黃婷筠
• Other Authors: Yeh, Chin-Chen
• Format: Others
• Language: zh-TW
• Published: 2002
• Online Access: http://ndltd.ncl.edu.tw/handle/10854498263376500234

碩士 === 淡江大學 === 會計學系 === 90 === After Robert S. Kaplan and David P. Norton promoted the balanced scorecard (BSC) in 1992, studying that combine strategy with performance evaluation becomes the subject of new management accounting research. However, there are problems and limitations that the low relation between non-financial measurement and results, ossified financial results, excess indices and measures, difficulties of trading off financial and non-financial measurement, and long-term strategy effects, etc. in the balanced scorecard which we consider. The solving key of these problems is making the “black-box” process transparent that about the companies’ operating input-output. Then connect and describe the process of BSC conformation, observe that strategy changed results the performance changing. The system dynamics with system thinking and simulation technique is helpful to solve the difficult problems. The studying researched an integrated circuit company with system dynamics as research methodology and constructed the dynamic balanced scorecard (DBSC) under different strategy then shows the DBSC. The studying results as follow: 1、Building the semiconductor industry casual feedback loop, use it we can understand their operating condition. 2、The net income of semiconductor industry changed come from revenue growth which is affected by international demand but their cost attained bottleneck. 3、The semiconductor industry could rise the financial performance level by getting more customers and promote the staff quality. And the reducing selling price or product difference strategy cannot have apparently efficacy for the financial performance.