| Summary: | 碩士 === 國立臺中科技大學 === 企業管理系事業經營碩士班 === 100 === This case study research is based upon the Balanced Scorecard (BSC) and previous studies. BSC is a well-known and frequently cited concept in academic and business circles. This research investigated the Key Performance Indicators (KPIs) of the Taiwan Water Corporation by operationalizing the management goals and BSC system. Moreover, the key component values the four values of the BSC (i.e. customer, internal work flow, learning, and finance) respectively were linked to a Principal Component Analysis (PCA). It aimed to set up a strategic performance-oriented appraisal system that reflects the performance of business units and employees.
The results show that through using the BSC appraisal tool KPIs could be well combined with company strategies. The operationalization of the BSC appraisal tool can thus aid the company to generate real performance, to stimulate achieving management goals, and to fulfill its vision. Real-time values of the KPIs over the last ten years were analyzed and using PCA a model was generated that allowed calculating monthly payable performance bonuses. Differences between the values of the designed model and those of actual structures gave insight into the performance of appraisal theories and systems. The outcomes of this research established a causal relationship between paid bonuses and real performance and thus allow for the validity of monthly performance bonuses to the performance of business units and employees.
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