The study of Balanced Scorecard implementation problem－A Case Study of Taipei Water Department

• Main Authors: Pyng Yu, 余蘋
• Other Authors: none
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/uxw29z

碩士 === 銘傳大學 === 公共事務學系碩士在職專班 === 102 === The balanced scorecard (BSC) came from the United States in 1990. The implementation of balanced scorecard as a performance management tool once gave many crisis enterprises back to life. The model of balanced scorecard can transfer the company''s vision and strategy into interlocking concrete performance indicators system. It also stressed that four dimensions include financial, customer, internal process, and learning and growth have to take into account. The enterprises that implement the balanced scorecard can ensure the process of production and services. It not only creates more value-added goods and quality services, but also enhances competitiveness and advantage. Literature review of this study is based on previous studies about performance appraisal systems, government-owned corporation’s performance appraisal systems and the theory of the balanced scorecard. The purpose of this study will establish a research structure to discuss the case of the Taipei Water Department. A research design is outline the topic and in-depth interviews with individual respondents. It explored the problems that Taipei Water Department suffered about the implementation of the Balanced Scorecard. And it discovered the reasons why the balanced scorecard was replaced by other performance system. After analysis, it found that the operating performance of the Taipei Water Department is not only focus on reaching financial surplus goal, but also need to take the policy, utilities mission, the pursuit of engineering and service quality, and customer satisfaction into account . This study suggests that the Taipei Water Department should base on organization vision, and establish the strategic objectives and key performance indicators in order to response the diversity of internal and external assessment. The Taipei Water Department needs to promote about the relationship between organization vision and department or individual performance appraisal system to its employees. It also encourages them to participate and contribute, so that they will be able to unite thecentripetal force. It will benefit to the sustainable management of the Taipei Water Department by establishing the connection of trust and interaction between organization and employees and setting up all-round performance appraisal system with consensus.