| Summary: | 碩士 === 國立雲林科技大學 === 企業管理系碩士班 === 93 === “To do the right thing, not only do the thing right”; because enterprises are in different competitive environment, the strategy and operation activity they think highly must different, too. If enterprises can understand the weightiness of each perspective, they can know that how much effort they pay in every perspective and what assets and capabilities they need to have in order to achieve strategic goal of enterprise speedily. So this study used Balanced Scorecard perspectives-Finance, Customer, Internal Business Process, and Learning and Growth to be the core, and started from that strategy leads the emphasized perspective; then review the related literature, and use Analytic Hierarchy Process to design the questionnaire in order to discuss the influence of industries and sectors emphasizing on Balanced Scorecard
perspectives.
Through the examining of this study, the differences of industrial environment and sector’s attribute would exactly affect the Balanced Scorecard perspective they emphasize, and the perspective that enterprises emphasize is also different through strategy attribute. The result of this study can help enterprises understand what key success factors the industry that they are belong has; then enterprises can use the perspective emphasizing by different strategy attribute to create their competitive strength, and decide the sources of differentiation and value created. Finally, enterprises also can use the perspective that sectors emphasize to design its sector action plan, and in its operation process, sectors can assist enterprises to achieve their strategic goal, then they will help enterprises to come true their vision.
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