A Research of Constructing Performance Management System based on Balanced Scorecard Perspective- An Empirical Study of Electronic Companies in Taiwan

• Main Authors: Chun-Chieh Chou, 周春切
• Other Authors: Ming-Tien Tsai
• Format: Others
• Language: zh-TW
• Published: 2005
• Online Access: http://ndltd.ncl.edu.tw/handle/17422469479588582050

碩士 === 國立成功大學 === 高階管理碩士在職專班 === 93 === 　Based on the view of BSC (Balanced Scorecard), this study mainly attempts to build and to construct the electronic performance management system; involved literature review, case interview, and questionnaires survey, the study uses these methods to evaluate the degree of importance of four dimensions. According to the results of the study, most interviewees think all of these four dimensions are important, especially in financial dimension and customer dimension; through examining these two dimensions, the BSC drives the demand of other two dimensions, and become an integrity performance management system. 　　 　The important conclusions of this study are as follows: first, through case interview, it verify the BSC is really make company’s strategies all linked together; second, the BSC makes the vision and the short-term, medium-term, and long-term strategies clear; third, the BSC performance management system can gives the same considerations to the financial and non-financial dimensions, and it can focuses on leading indexes and master laggard indexes; fourth, the introduction of BSC into company must be fully supported and executed by high-level managers to achieve synergy; fifth, the BSC is a tool to manage strategies, but not just a examination method of performance; sixth, industrial characteristics and capital scale bring up the different results of the BSC. Otherwise, the study uses the AHP analysis to get the conclusions that the financial dimension and customer dimension have the highest level of exanimation. Finally, the BSC should be amended with the difference of scale of company, industrial characteristic, and short-term, medium –term, and long-term strategies in order to develop suitable BSC of companies.