| Summary: | 碩士 === 國立虎尾科技大學 === 經營管理研究所 === 101 === SMEs in the process of Taiwan''s economic development play a significant part in the development of Taiwan’s economy, especially in the competition for lower labors costs with Main China and other Southeast Asia countries. Moreover, in order to enhance its competiveness in the products within the industry, Taiwan''s SMEs is also recommended to be more active in discovering different new product markets so as to maintain the vitality of enterprises. As a result, this study mainly discusses what kinds of strategy types Taiwan''s SMEs would better develop for its new products in the commercial freezing equipment sector, and what kinds of Key Success Factors are required to implement of its strategy types through the introduction of Balanced Scorecard (BSC). In this study, a professional Air Conditioning Equipment Factory in Taiwan which produces new products of commercial freezing equipment market is taken into account as an example. An in-depth interview with the relevant departments in the case study company is conducted to collect relevant document records by using the marketing strategy of target marketing and Pattern- matching analysis. The results show that the case study company is more suitable to adapt these strategies to enter the commercial freezing equipment market. Besides, the results show on the company utilized five the Key Success Factors of implementing Balanced Scorecard to seek this new product market. In addition to " The internal consensus on a clear strategic vision and objectives" and "Combined with performance measurement and compensation system and actually motivate employees feedback" these Key Success Factors of this proposition, others factors including " Top management supports and participation", " The Balanced Scorecard team" " Communicating and linking strategic objectives and metrics" with the status of case study company can comply with the propositions requirements. In addition, the company supervisors in each unit of are suggested to discuss and pick out the company''s Key Performance Indicators (KPI) from BSC. Finally, this study also proposes how the case study company strategy types are linked to BSC and action plans to promote the overall structure of recommendations to contribute its Balanced Scorecard in developing new products to achieve the effectiveness in the implementation of its market strategy types.
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