Summary: | 碩士 === 嶺東科技大學 === 國際企業系碩士班 === 107 === This study was conducted to explore balanced scorecard assessment of key performance of Taiwan enterprises -evidences from Taiwan's cosmeceutical industry. The balanced scorecard (BSC) is a tool to execute and monitor the organizational strategy by using a combination of financial and non financial measures. It is designed to translate vision and strategy into objectives and measures across four balanced perspectives: financial, customers, internal business process and learning and growth. However, due to the limited amount of samples taken, those study results would be biased. Therefore, this study applied quantities research and develops multiple-item measures of multiple-dimensions amounted to 210 questionnaire in 2019, in a total sample of 200 with valid collection rates of 95.2%. The data gathered were thus analyzed using descriptive statistics, Pearson correlation analysis, multiple regression models. The results indicates (1) that There will be a significantly differences across four balanced perspectives: financial, customers, internal business process and learning and growth with demographic variables.(2) The learning and growth profiles of cosmeceutical industry performance have a significant positive impact on internal business process facets. (3) The internal business process facets of cosmeceutical industry performance has a significant positive impact on customer facet. (4) The customer facet of cosmeceutical industry performance has a significant positive impact on financial facet. (5)The financial facet of cosmeceutical industry performance has a significant positive impact on learning and growth profiles.(6) The internal business process of the cosmeceutical industry performance has a significant positive impact on financial facet.(7) The learning and growth of the cosmeceutical industry performance has a significant positive impact on customer facet.
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