The Research of the Balanced Scorecard Performance Management System in the Biotechnology Industry

• Main Authors: Huang, Ching-Chiu, 黃瓊萩
• Other Authors: Hsieh, Hui-Yuan
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/83505882428761960839

碩士 === 國立屏東科技大學 === 企業管理系所 === 104 === This research using the concept of inverse value chain of lean management to establish a Balanced Scorecard performance measurement system in Biotech industry in order to improve performance of this industry. A sample of 120 observations from 25 manufacturers in biotech industry was investigated by questionnaire. Through paired T test, we found that a significant difference between the perceived importance and satisfaction in performance measurements indicating that there are improvements required in the performance measurements in biotechnology industry. From Factor Analysis we found that five important measurement factors in the financial, dimension, i.e. improving enterprise image, revenue growth, cost control, improving cash flow, and liquidity, accounting for 81.88% explanation. In the customer dimension, three factors were extracted, i.e. thoughtful customer service, customer satisfaction and problem solving, healthy, accounting for 82.70% explanation. In the internal process six factors were extracted, i.e. enhancing the quality of raw materials and its qualification certificates, enhancing logistics and distribution accuracy and production quality control, accounting for 89.832% explanation. In the employee learning and growth aspect six factors were extracted, i.e. research and development and innovation, employee satisfaction and stability, education and training and knowledge management, ISO and GMP, academic collaboration, performance incentive system, accounting for 87.82% explanation. Those factors are useful for the biotechnology industry to establish its Performance Evaluation and Management System. Which is consistent with the strategic map crucial for strategic performance measuring. From Variance Analysis, we found that employees of different attributes had significant differences in the cognition of the importance of the related factors. From Regression Analysis, we found that the causal relationship of the Balanced Scorecard performance management system is consistent with the strategic map in biotechnology industry. We suggest that the biotech industry should motivating employee satisfaction by establishing performance based bonus and incentive system. The 20 performance factors from this empirical study are useful for the establishment of performance evaluation and management system in the biotech industry. In addition the research can increase the acceptance of the Balanced Scorecard performance evaluation system.