Summary: | 碩士 === 國立高雄第一科技大學 === 財務管理所 === 91 === The balance scorecard has become one of the major tools to measure
business unit performance . The scorecard , with four perspectives-financial,
customer , Internal business processes, and learning and growth-provided a
balanced pictures of current operating performance as well as the drivers of
future performance.
According to former research,70% of business were disappointed or foreing
About the tradition performance measure-the old accounting indexes,which can
only express the performance expost and are mostly short-term. Most important
of all, they can hardly provide insight into the business operation and form
corporate strategy.
This paper is a case study based on one electric machine manufacturer of
Taiwan. Researchers applied balanced scorecard to address following analysis:
1. Vision,mission and policy of the company. The cause-effect relationship of
performance was also discussed.
2. A complete measure based on balanced scorecard was designed for the
company, which includes financial and non-financial indexes.
3. Concluded inductively from the case experiences, the result was deductively
Applied to the Taiwan electric machine industry.
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