Summary: | 碩士 === 逢甲大學 === 土木工程所 === 98 === The balanced scorecard was created by Robert S. Kaplan and David P. Norton in 1992. The concept of balanced scorecard is to balance the management model of the traditional short-term financial performance, to implement new management model in order to enhance the competitiveness of organization to meet the requirement of modern business management.
The modern enterprise must combine strategy and performance management together closely in order to execute strategy effectively, and have to clearly identify the key performance index prior to implementing performance management. This thesis derives the targets of four perspectives by corporate vision and strategy, then develops the critical elements, measurement methods of corporate strategy, and gradually creates for the five perspectives of project, finally establishes a project’s performance review mechanism by balanced scorecard.
This thesis discusses the feasibility of implementing balanced scorecard on the performance review system of construction industry, verifying the project’s performance measurement index by choosing ten completed cases in company T. Analyzes and compares the difference between the used understanding of corporation and the result of project’s performance measurement. Based on the outcome of verification, demonstrating the impartiality of project’s performance measurement system which developing by strategy as basis, and this clear; fair measurement will tightly integrate the organizational strategy and performance management as well, which will greatly enhance the competitiveness of corporation definitely.
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