Comparative study of strategic management application model between Japanese and Taiwanese enterprises: the application of the Balanced Scorecard method

• Main Authors: HSIU-MEI LIEN, 連秀美
• Other Authors: Ｅau-Tin Jen
• Format: Others
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/62245569483503481554

碩士 === 淡江大學 === 日本研究所碩士在職專班 === 97 === 　Robert S. Kaplan & David P. Norton’s Balanced Scorecard is a strategy management system to implement the strategic objectives of the organization. It is four perspectives of financial, customer, internal-business-process, learning and growth, which effectively convert enterprise vision and strategy to action programs with combining employee performance management and reward systems to promote enterprise reform. 　This case study research is a strategic business unit of listed computer company in Taiwan. By the strategy management model of the Balanced Scorecard, to create strategy maps for this business unit and organize its KPI, besides, consider the experience of Japanese companies also introduced the Balanced Scorecard to explore the related issues on the execution. 　The purpose and conclusoin of this study can be divided into three items, 　1. To improve business performance and achieve the company’s overall objectives, drawing the strategic targets and direction of the action of this division, and systematically summing up its KPI in the framework of the Balanced Scorecard and strategy map. 　2. Take actual experience from Japan Kansai Electric Power companies had implemented the Balanced Scorecard, sorting out the necessary condition for successful implementation of the Balanced Scorecard will be as reference when the business unit is proceeding to implement. 　3. To explore the related links among the Balances Scorecard, information system, incentive system and enpowerment System of cooperation. Through that development of intangible assets, building the fundantion for long-term corporatyion development, and emphasize the importance of keeping learning and growth of organization.