| Summary: | 碩士 === 大同大學 === 事業經營研究所碩士班 === 92 === The development of the Balanced Scorecard up to now has been more than ten years. Many well-known enterprises around the world have introduced it into their organization and performed outstanding result. The listing companies in Taiwan are making an effort to put the Balanced Scorecard into effect. The Balanced Scorecard breaks through the traditional limitation of finance, examines the operation of the enterprise with the main four perspectives such as finance, customer, internal business process, and learning and growth. It looks after aspects of the financial and nonfinancing, long-term and short-term strategy, internal and external business measures. It links performance measurement with operation strategies to promote itself as strategic management system. Making use of the Balanced Scorecard, we translate the organization vision and strategy into specific objectives; link these objectives with cause-and-effect relationships; lead employees and organizational behavior by the performance measurements and reward system. Personal and organizational objectives are combined together with company strategy. A manager not only can fully communicate with employees but also track the strategic execution result more easily.
This research adopts the case study method to the X Corporation, a prepress system provider. Depending on the frame of the Balanced Scorecard, we develop the strategy and performance measurement indicators by clearing the corporation''s vision and strategies and linking them with cause-and-effect relations, and develop the related action plans.
The conclusions of research are as follows:
First, the X Corporation’s problems before introducing the Balanced Scorecard are: (1) The performance evaluation and strategic objectives are not closely related. (2) There is no motivation for the performance evaluation. (3) The vision and strategies are not coherent. (4) Strategy and unit or personal objectives run short of relevance. (5) The strategy has not developed completely or not carried out thoroughly. (6) The strategic implementation is not under tight control. (7) It puts emphasis on the short-term planning and has no clear long-term strategy. (8) The information feedback is insufficient.
Second, based on literatures and documents of the Balanced Scorecard, we established the conceptual research framework and research flowchart for the X Corporation. We process as follow: to set the corporation’s mission, value, vision and strategies as the starting point; select a proper business unit; introduce the SWOT analysis of the unit involved; develop strategic objectives of the four perspectives; develop the measurements of the strategic objectives; extend the action plans for each objects. And finally, design strategic map of the corporation.
Third, the outcomes of this research are as follows: (1) Identify critical issues for putting the Balanced Scorecard into effect. (2) Set the vision and objectives with top managers of the X Corporation. (3) Establish the strategies of vision and acquire consensus. (4) Design strategic map of the X Corporation. (5) Set up the strategic management and feedback mechanism.
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