| Summary: | 碩士 === 國立中正大學 === 會計與資訊科技所 === 96 === To maintain Taiwan’s leading position, the government actively encourages
companies and groups to establish their operation headquarters in Taiwan as the
highest command center for operational decision-making and value creation to serve multiple functions such as R&D, production, marketing, finance, information and logistics support. The purpose is to develop Taiwan into a headquarter state with these headquarters mapping out strategies regarding global business operations therein. Operation headquarters are like the central nervous system of business operations. Therefore, promoting the efficiency of their operations helps increase efficiency and revenue growth of the entire group. “If you cannot measure it, you cannot control it.”(Kaplan, 1999). It is thus important to know how to effectively establish a model of organizational performance assessment exclusively for operation headquarters in
times of meager margins.
Balanced Scarecard (BSC) is a tool for strategy and performance management
published by Kaplan and Norton in 1992. It can be linked with strategy and
performance indicators of companies and examine corporate performances in four
aspects, finance, customers, internal procedures, learning and growth. A performance assessment system for business operation headquarters is established in this study in the same light as BSC. It is expected to serve as a weapon for competition that provides operation headquarters with reliable real-time performance assessment indicators and strategy management support.
This research utilizes the Grounded theory and professional surveys to establish a referential performance assessment model for business operation headquarters. This performance assessment model serves as a guide to company headquarters for developing performance measurement systems. We then conducted a case study by assisting the headquarters of a shoe manufacturer to develop its own performance assessment model. Based on the established formula, we measured and evaluated the efficiency and operating performances of this organization; encourage continuous reforms and improvement of operational procedures and personnel, as well as the entire organization, and clarified the headquarters operating as a cost center within a corporation that was troubled by indistinct effectiveness and have difficulty with effective management.
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