The Planning and Designing of the Balanced Scorecard--Take a Local Electric Company as an Example

• Main Authors: Fu-hsing Wang, 王富星
• Other Authors: Chu-hsiung Lin
• Format: Others
• Language: zh-TW
• Published: 2003
• Online Access: http://ndltd.ncl.edu.tw/handle/62512705949188641899

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.