| Summary: | 碩士 === 國立臺灣大學 === 會計學研究所 === 94 === Effective performance management is crucial to any sucess
of an organization. Traditional performance evaluation
generally focus on financial performance, process control,
or individual performance seperately,which is not
sufficient to generate the overall perception of the
corporate performance. This disadvantage is far more obvious since the emergence of knowledge economy.
Balanced scorecard is recognized by HARVARD BUSINESS
REVIEW as the most powerful management tool in 75 years,
which includes each performance variables as long term and
short term, financial and non-financial, lagged and leading
indicators. So a linkage between corporate strategy and
performance evaluation system is developed, also makes
performance evaluation system as the major mechanism of
strategy success.
Once performance management is realized by daily
operations, corporate could henceforth more focuse on the
strategy and reach the goal. So purpose of this thesis is
how to introduce balanced scorecard to airlines.
This thesis is case-study-oriented. Through the
industrial study of international commercial aviation and
target airlines operations analysis, this thesis develops the linkage between the corporate strategy and project
strategy for possibility analysis of balanced scorecard
applied to target airlines.
Although the pilot test of target airlines’ balanced
scorecard is still in process. Following effects are
already realized at the initial stage.
1. Balanced scorecard as the platform of corporate
strategy management and resource management.
2. Balanced scorecard as the tool of fine tune for
operations magement processes.
3. Fine tune of operations performance of outsourcing
service company.
Balanced scorecard fits any corporate strategy. Not only operation management processes, but also the customer
management processes and innovation processes could be
applied to balanced scorecard.
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