| Summary: | 碩士 === 中原大學 === 資訊管理研究所 === 93 === Most traditional achievement evaluations focus on financial indices and pay more attention to the results than to the process of the work as a result that they are not able to provide data for the administrators to make operating policies. In 1992, Professor Robert Kaplan from Harvard University and David Norton, CEO of Nolan Norton Institute, and several famous incorporations in the United States started a project called 「The Evaluation Strategy for Future Organizations」 involving practical studies in the operations of those companies. This project introduced “Balanced Scorecard” and included “Financial Perspective”, “Customer Perspective”, “Internal Perspective”, and “Learning and Growth Perspective” into the evaluation considerations. By using the Balanced Scorecard, the employees can understand the future prospectus, the operation strategy, and the goal of the organization. The combination of the Balanced Scorecard and the working award system takes financial and non-financial perspectives into consideration and achieves the ultimate goal of the organization that the organization keeps competitive advantages.
This study uses the Balanced Scorecard method to investigate the difference between the evaluation scheme of self-developed information system and that of outsourcing system development, with the analyses of the examples from the information department of manufactures. The study plans to implement the model of Balanced Scorecard in the individual cases in coordination with the existing evaluation systems to satisfy the demand of customers/users, to promote the internal activity management in process and development, to reflect both objective and subjective evaluation factors, and to establish an evaluation system that is adequate for the information department of an organization.
The four perspectives of the Balanced Scorecard of this research design are as follows:
1.Perspective based on financial achievement
2.Perspective based on user service, on satisfying the need of the users
3.Perspective based on promoting the efficiency of the internal process management
4.Perspective based on the continuation of innovative learning and growth
The four major processes of the Kaplan & Norton Management Strategy are future prospectus, communication and connection, operation plan, feedback and learning. Based on the above four steps, this study will establish the connection of enterprise prospectus and the organization strategy between the self-developed and outsourcing types of the information department, define the goal of the strategy, and fulfill the evaluation plan based on the four perspectives of the Balanced Scorecard. Thus, this research attempts to establish an evaluation scheme that applies to both self-developed and outsourcing types of the information departments. The study will also compare the output differences between the two types of the information departments when using the Balanced Scorecard evaluation scheme for the reference of establishing the achievement evaluation system and fulfilling the Balanced Scorecard scheme inside an enterprise.
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