The Practical Use of Balanced Score Card in Virtual Industry

• Main Authors: Chia-Chi,Tien, 田家騏
• Other Authors: Kuo-Chia, Chen
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/52398308037110656024

碩士 === 開南大學 === 會計學系 === 99 === 英文摘要 Due to the development of network technology in recent years, internet has become inseparable from daily life. Consumers are being directed into virtual industry based on online shopping. As consumer habits change, the turnover of virtual industry increased rapidly in recent years, percentage of this revenue expanded gradually compared to physical stores. Thus, managers of virtual industry pay more and more attention to establish a comprehensive performance management system. The concept of Balanced Score card introduced by scholars from abroad has already helped many companies implement performance management system in practice. However, the structure of virtual industry is complex and since it belongs to a new industry, studies of the practical use in balanced score card are relative few.Therefore, this study will focus on the practical use of balanced score card in virtual industry. A well-known Internet company has been taken as the research object by case study method in this research. First of all, to identify strategic competitive factors according to the company vision and SWOT analysis,then establish strategic issue. Secondly, use four perspectives of the balanced score card as core for designing performance measures of the case company. Followed by secondary data collection and in-depth interviews to understand how the case companies use Balanced Score card in practical situations,and offer suggestions for improvements based on the differences between before and after this implementation. Base on the study, the results of promoting usage of balanced score card are indicated as following list: 1.Financial perspective : With the performance reward system,combine performance measure and employee’s salary to enhance staff momentum.Revenue of each department not only shows growth but also exceeds targets.2.Customer perspective:Through emphasizing on customer-orientated service, providing different customers groups suitable products and satisfying service to establish a good customer relationship.3.Internal Business Processes: After the improvement of poor procedures, regular inspection for internal system flows, and strict control of logistics speed and inventory number,the likelihood of stock outs could be reduced, and frequent deliveries and arrivals could also be achieved.4.Innovation and Learning perspective:Providing employees continuous learning environment through specialized training courses,and offering guidance for new employees to improve employee satisfaction and quality.