A Case Study of Performance Evaluation of the Balanced Scorecard Applied to Advanced Connection Technology Inc.

• Main Authors: Tse-jen Huang, 黃則仁
• Other Authors: Day-Yang Liu
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/74544798776306286419

碩士 === 國立臺灣科技大學 === 財務金融研究所 === 95 === This research focus on the company named Advanced Connection Technology Inc (ACT) which produce mobile phone connectors, power-hub and so on. In terms of paper study approach we generalize the key performance indicator (KPI) which applied on the ACT. Moreover, we set the ACT strategy and execution performance in terms of case study approach. We hope that ACT set and plan the management system through the strategy management tool of Balanced Scorecard to describe strategy map. So as to help ACT Company to put strategy and vision into action. It will be benefit for ACT to compete with other enterprise in the market. ACT enterprise set the strategy map according to the management philosophy and put it into action gradually. Through Balanced Scorecard implement the conclusion of this research is as below: 1. It can help the ACT to focus strategy to implement Balanced Scorecard. In order to implement Balanced Scorecard continuously and smoothly, we adopt measurement indicator assessment mechanism so as to discover the execution result of strategy. 2. For Finance side, execution result of Balanced Scorecard matches the company strategic goal. We expect the vision to be obtained. 3. For Customer Management side, After Balanced Scorecard implied, sales revenue is increased and matched the 2006 sales target by enhancing main customer’s satisfaction. However, in order to increasing stockholder value, some actions still have to be taken as following: (1) enhance product quality (2) reduce produce cost and customer complain (3) reduce sales return and allowance. 4. For internal processes side, Balanced Scorecard Implement is able to comply with the product and technical strategy more effectively for launching innovation management flow. Also, Balanced Scorecard Implement dose shorten supply chain and execute the operation management flow. However, we will continue to do some efforts to catch the goal of credit level management. 5. For learning and growth side, still human resources have to be overcome the high layoff rate. However Information Technology really enforces the administration efficiency and innovation. The technical ability in terms of innovation is also improved and matched the main key business about ODM so as to fit the vision of enterprise.