The Design and Planning of Balanced Scorecard－A Case Study of China Times

• Main Authors: H0-SHENG LIN, 林和生
• Other Authors: Yao-Sheng Liao
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/58095474952883382698

碩士 === 國立屏東商業技術學院 === 國際企業所 === 98 === I take ChinaTimes as an example to find its current condition and goals by interviewing the top managers and my working experiences in it. To analyze the correlation between the evaluating system of performance and the strategic goals, according to the view of Balanced Scorecard (BSC) from Kaplan and Norton, I bring up a complete system of management to help the top managers achieve their goals. I take the reorganized ChinaTimes as an example and probe three issues as following:　 1. By the analysis of the industry and competitive strategies, I conclude what ChinaTimes’ criterion of evaluation for performance is. 2. After understanding ChinaTimes’ current evaluating system of performance, I try to deduce the strategic criterion for long-term development. 3. Base on the view of Balanced Scorecard, I design a managing model of evaluation for ChinaTimes. According to the results of this study, I have some conclusions as following: 1. The model of management of ChinaTimes which belongs to new owners still focuses on traditional orientation of financial statement. The evaluating system of performance is not enough for its long-term plan of development. It mostly focuses on the achievement of short-term objectives and it doesn’t set a long-term strategy yet. 2. It is short of the training of staffs. Human resource is the most important asset for industries of newspaper. However, there is nearly no any relative training for staffs because of the limited budget. Staffs have to find out the orientation of ChinaTimes themselves first, and then, they should have self-adjustment 3. The interior phenomenon of “Sales First” may influence the quality of content. The interviewing time may be squeezed because reporters are busy on sales. Sometimes even the truth of news can’t be shown completely because of the pressures from advertisers. Those may influence the quality of content of newspaper.