The integration of Balanced Scorecard and Activity Value Management－Case study of an interior design engineering company

• Main Authors: Tseng, Ting-Yu, 曾亭毓
• Other Authors: 吳安妮
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/2qz57r

碩士 === 國立政治大學 === 會計學系 === 107 === In addition to performance measurement, Balanced Scorecard (BSC) translates the strategy to operational terms, promotes continuous communication and feedback within the company, and implements the execution of the strategy. However, domestic SMEs often ignore the integration of different management systems, which makes it hard to measure the strategic KPIs with the accurate data and play the full functions and benefits of the BSC. In order to maximize the benefits of the BSC, this research is based on a domestic interior decoration enterprise, through establishing the BSC and the Activity Value Management (AVM) and exploring the integration of the two, which contents how to use BSC to guide the design of AVM, and apply the information generated by AVM to the measurement of the strategic KPIs. The integration will assist the enterprise in reviewing the execution of the strategy, tracking and continually improving through a causal relationship in the long term; meanwhile, solving the obstacles and management gaps and improving the strategic execution and decision-making quality.