The Strategy Formation, and Implementation of Balanced Scorecard-A case study in Organic Agriculture Industry

• Main Author: 洪千惠
• Other Authors: 吳安妮
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/e9383z

碩士 === 國立政治大學 === 會計學系 === 104 === When business faceing the organizational transformation or in the stage of inovative strategies forming, the biggest challenges for most of the companies are how to form an innovative strategy and how to effectively implement the strategies to whole organization. However, Balanced Scorecard and SWOT-Scorecard are both serve the functions to help business manager to form new strategy and implement into organization. Not only these two management accounting tools help the company to focus on most important strategies but also company can track the KPI and performance. Previous studies rarely focus on the Implementation of Balace Scorecard in Agriculture industry. Moreover, rarely studies did research on how to help small agriculture business to form a new strategy. The research will implement SWOT-Scorecard, Blue Ocean strategy, Blue economy concept to form the new strategy. Later will use Balanced Scorecard to conduct the strategies into organization. The research was adopted in case-study method which will cover Taiwan organic agriculture miniature operating difficulties and future opportunities. By using SWOT-Scorecard system combine with Blue Ocean Strategy and Blue Economy concept to develpoe new strategy for the company. The innovative strategies then implement to the company by Balanced Scorecard system, the strategy map will use to help forming KPI wheich relalted to the strategies for the company.