Research on the Application of Balanced Scorecard– The Case Study of the Distributor Company

• Main Authors: Chang, Shu-Chen, 張書成
• Other Authors: Wang, Yi-Hsin
• Format: Others
• Language: zh-TW
• Published: 2005
• Online Access: http://ndltd.ncl.edu.tw/handle/95768866673545009086

碩士 === 國立臺北大學 === 會計學系 === 93 === In the rapidly changing market environment, enterprises encounter more and more crucial competition from others. To survive under this circumstance, enterprises have to make proper strategies, which is a vital judgment leads to the positive development, and creates the competitive capability for any enterprise. The traditional standard for evaluating performance is the one, which evaluates the performance of the past, but is not certainly the one beneficial to the future development. Moreover, experiences may not assure the successful achievement to a shifting market in the future. In 1992, Kaplan and Norton proposed the Balanced Scorecard for solution. The Balanced Scorecard is a managing measure combined with business strategy and practical operation. In this research, the professional middle distributor is the main topic. This study tries to evaluate the efficiency and to find some faults about the present performance measurement system. Besides, it attempts to set a multiple evaluating method for practical operation in 3C field. Due to these targets mentioned above, this study develops a multiple evaluating method which includes the Balanced Scorecard and other forms of standards to match with the management strategies and the their action plans. For that matter, it will create a possibility to connect the evaluating method and business strategy, and put the strategy into practice. The conclusions in the study are as follows:(1)Finding the deficiencies in the present system, including less detailed records for evaluation, subjective attitudes in evaluation, less connection between evaluating standard and business strategy, and poor management to operational achievement. (2) For a long- term developing strategy, the study sets particular strategic targets and evaluation standards. According to the survey result, each individual department commonly has the different perception toward strategic target and evaluating standards. In consequence, each individual department should have their own evaluation standards in matching with strategic targets for the effective operation. If there is no limitation of time constrain and data availability, it is quite necessary to research more about conditions in the 3C market today and to generate more target value after that.