The development because of information science and technology, and the transition of economic structure, economic development has already been changed into globalization economy from national economy entered a new era in 2000 so what position of finding enterprises and the future opportunity, namely become all managers to chase from the guide goal, the tactics are to help enterprises to find the direction of development and niche existing in the future, reach this tactics goal to need according with and organizing talents of the demand. This research purport lies in carrying out the balance scorecard and setting up strategy maps with the company, build and construct by four literary compositions surface index of the strategy maps, in order to reach the goal that enterprises manage, and inspect complete degree of the human capital of the company in view of the above, on the drop gap of the human capital, through the setting-up of the function model , find out the key competitiveness of the company, already training existing human capital , or by recruiting and finding talents who accords with company's key ability. After case study, find mainly: 1.The strategy must need the support and approval of the high-order executive, construct the surface in four phases of balance scorecard, can help the company with the financial affairs and not manage by financial indexes, and pass the expansion of the strategy maps, the administrator can understand the course that the strategy carry out by this, find out the of the question, but not only have the appearing of the last result. 2.The setting-up of human capital is to quite consume the time and energy, with the setting-up of the competency model, can first inspect existing staff's behavior index of finding out the so-called the outstanding one of work again , and can develop , train even find out the successors.

ABSTRACT The Air Force 2nd Logistic Commander of R.O.C. has officially assigned Hang Hsiang etc., four strategic linking companies for operation on Nov. 1,2005. This study has applied the Balanced Scorecard provided by Robert S. Kaplan & David P. Norton of the American strategic agement masters on finance, customers, internal operation flow, and growth and learning four management levels as the major research framework. Then through the interviews by experts and with reference to related recorded documents to draw the target items of the strategy maps; also, to apply questionnaire investigation to analyze the key success factors of double-winning,hoping to find out the key factors that influence the double-winning of the contractor and the military department.The main results from this study are: 1.The military department has been short of contract management personnel on the past, while private business operation must have a team of qualified contract management personnel to fulfill the duty of execution and supervision of the contract, therefore, it requires great deal of training of the personnel with such expertise so that the manufacturers can execute their jobs exactly based on the contract regulations and in coordination with the War Defense demand of the National Army. 2.To strengthen up the supervision and assessment system according to the contract regulations to make sure the maintenance quality so as to develop the overall efficiency. 3. The biggest problem the manufacturers is facing now is the difficulty to establishing material items preparation system, which seriously affect the duration of the maintenance term and the maintenance quality,therefore, the manufacturers shall actively seek the technical cooperation or authorization for maintenance with the original foreign manufacturers, also, they shall actively develop the source of the domestic and overseas business. 4. To set up the learning type organization, to strengthen up employees¡¦ professional technical ability, and to cultivate them to become trained and high morale work team. 5. There is an unlimited business opportunity on domestic military plane, the four strategic linking companies shall strengthen up their mutual cooperation and capability integration and upgrade the domestic aerospace industry standard so as to step into the international domain through the execution of the contract.

This thesis that deals with the issue of "Application of the Balanced Scorecard method" focuses on establishing a strategy of the K company that makes its business in the field of transport and logistics. For the purposes of this study a method of Balanced Scorecard is used to express the strategic goals. Linking of these is shown in a strategy map. Theoretical part evaluates importance and reasons for chosing the Balanced Scorecard technique. Analysis of current situation finished with the SWOT analysis follows in the next section. Strategic goals are to be stated in four perspectives in the very last section of this thesis. These goals are connected into a strategy map. Finally, the importance of the feedback is being evaluated.

With the changeable and complex business models, the enterprise needs high integration, flexibility and diversifies to face to the market changes. It is necessary to have a set of perfect integration management strategy in the globalization market environment. Strategy Maps provide the enterprise covert strategy a series of performance activities. With Balance Scorecard, the high level manager can realize the enterprise strategy execution result easily. However, Strategy Maps and Balance Scorecard are linear thinking which can¡¦t express what kind of the feedback of the strategy. Meanwhile, it is hard to explain and analysis the problems burst from the events delay. Enterprise management is dynamic not linear thinking mode. This research is provide the W company assembly planet better method to execute¡Bmanage and analysis with Strategy Maps and Balance Scorecard to solve dynamic problems. We use System Dynamics to solve dynamic complex problems. Also we can use System Dynamics to view the practical example utilizing the Strategy Maps, Balance Scorecard and supply chain management. In this research, we find the following points. Firstly, the Strategy Maps and Balance Scorecard is linear thinking. Secondly, the System Dynamics is possible the way to find out the key point of the problem. Thirdly, With the KPI variation can supply discover where the enterprise problem is. Fourthly, applying dynamic simulation can supply to solve enterprise management problem. Fifthly, VMI management can solve material reservation question, but it depends on the situation to the most profit. In the end, we have some contributions in this field. Management and strategy tools need integration. Then it is necessary to modify and change the strategies after they put into practice. Keyword¡GBalance Scorecard¡BStrategy Maps¡BSystem Dynamics¡BDynamic Complexity¡BSuply chain management

Balanced scorecard 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. It gives a framework ensuring that the strategy is translated into a coherent set of performance measures. Strategy maps are a complementary tool to the balanced scorecard, and provide a visual representation of the components of an organization's strategy.

Strategic decisions in companies were previously based only on financial indicatores. Management of companies in today's competitive business environment requires to make strategic desicions focus on financial and non-financial information. Balance Scorecard method, which is described in the theoretical part of the thesis, provides to link financial and non-financial information. The thesis also describes in detail the concept of project management, which is used by the company management. It is the application of methods of management in companies that providing their services precisely tailored to specific customer. The aim of the thesis is make an analysis of using the management by project in EG - Expert Ltd. and suggest if Balance Scorecard is suitable for EG-Expert Ltd. The practical part of the thesis contains an evaluation of current state of performance measurement in company and the draft of strategy maps and benchmarks for achieving the goals of the company.

<p>”The language of management is money”, har någon sagt. I affärslivet gäller det att veta vilka åtgärder som lönar sig. Vi har i vår uppsats fokus på design som en strategisk resurs; skapande av mervärde. Kunskapsbaserade tillgångar, är mycket viktiga för företagens framgång i dagens hårda konkurrenssituation. Mer än 75% av det genomsnittliga företagets marknadsvärde kommer från immateriella tillgångar som traditionella redovisningssystem inte klarar av att värdera. Vilka resurser har företag i form av kapital, fysiska tillgångar, människor, teknik, varumärke och relationer?</p><p>Den ökade fokuseringen på immateriella tillgångar förändrar synen på ekonomi och utmanar inrotade lednings- och organisationssynsätt. Som en följd av globalisering och hårdare konkurrens blir det svårare för företag att differentiera sig. Nya mervärden måste adderas till produkten eller tjänsten för att locka kunden och möta förändrade behov som uppstår.</p><p>Att implementera design på en strategisk nivå handlar först om att fastställa ansvaret och ledarskapet som har hand om design. Därefter kommer sökandet efter det design kan göra för organisationskulturen; möjligheterna till nyskapade produkter och ökat identitetsskapande.</p><p>För att uppnå framgång i ett företag krävs det idag mer än att styra med ekonomiska mål och nyckeltal. Det behövs en balans mellan finansiella- och ickefinansiella mått. Vi vill ta reda på hur design och designers kunskap bidrar strategiskt och skapar konkurrensfördelar — designens förmåga att differentiera, anpassa sig, förändra och bidra till ett företags ”bottom-line”-resultat. Vi har fördjupat oss i detta och vill undersöka om det går att arbeta med något gemensamt konkret och visuellt verktyg för att förstärka designens roll som strategisk resurs. En hjälp att överbrygga klyftan mellan designers och företagsledares skilda världar.</p>

”The language of management is money”, har någon sagt. I affärslivet gäller det att veta vilka åtgärder som lönar sig. Vi har i vår uppsats fokus på design som en strategisk resurs; skapande av mervärde. Kunskapsbaserade tillgångar, är mycket viktiga för företagens framgång i dagens hårda konkurrenssituation. Mer än 75% av det genomsnittliga företagets marknadsvärde kommer från immateriella tillgångar som traditionella redovisningssystem inte klarar av att värdera. Vilka resurser har företag i form av kapital, fysiska tillgångar, människor, teknik, varumärke och relationer? Den ökade fokuseringen på immateriella tillgångar förändrar synen på ekonomi och utmanar inrotade lednings- och organisationssynsätt. Som en följd av globalisering och hårdare konkurrens blir det svårare för företag att differentiera sig. Nya mervärden måste adderas till produkten eller tjänsten för att locka kunden och möta förändrade behov som uppstår. Att implementera design på en strategisk nivå handlar först om att fastställa ansvaret och ledarskapet som har hand om design. Därefter kommer sökandet efter det design kan göra för organisationskulturen; möjligheterna till nyskapade produkter och ökat identitetsskapande. För att uppnå framgång i ett företag krävs det idag mer än att styra med ekonomiska mål och nyckeltal. Det behövs en balans mellan finansiella- och ickefinansiella mått. Vi vill ta reda på hur design och designers kunskap bidrar strategiskt och skapar konkurrensfördelar — designens förmåga att differentiera, anpassa sig, förändra och bidra till ett företags ”bottom-line”-resultat. Vi har fördjupat oss i detta och vill undersöka om det går att arbeta med något gemensamt konkret och visuellt verktyg för att förstärka designens roll som strategisk resurs. En hjälp att överbrygga klyftan mellan designers och företagsledares skilda världar.

面對世界的全球化、多角化、多樣少量的客製化企業經營趨勢與衝擊，中華郵政雖採取改制轉型的策略，希望再造百年績業。但自郵政公司成立後，目前定位不僅是行政官署，依然肩負政策性的任務外，更強調顧客導向之經營理念及企業化的永續經營，並以追求合理利潤，發展事業為目標，故為兼俱服務、營運及支援國家財政需求之事業體。如何透過範疇經濟與資源共享，將人力充分利用，據點遍及全國城鄉離島各地，保持服務之無遠弗屆，以強化普及服務的政策性任務，也是改制後努力的願景與方向。又國營事業如何兼顧營利與服務並行不悖，充分表現其自我特色？是本研究關注之焦點，故「績效評估」絕非僅於營利財物面評估，更需擴大為組織學習、顧客服務、內部流程、普及服務等多面向才能建構完整的永續經營模式。 本研究以中華郵政經營業務為個案研究對象，採文獻探討與深度訪談法，先釐清公司之願景與目標，考量外在環境，探討公司化之經營現況，面臨的挑戰與困境，確認公司本身內部所具備的資源與競爭優勢，然後採質化的資料彙整分析，將郵遞、儲匯以及壽險各構面同步進行差異探討。研究資料以92年元旦為兩大期間的時間區隔點，比較中華郵政“公司化”前後，基於環境的丕變，事業經營態勢的困窘，故擬採平衡計分卡之觀點，以有別往昔只侷限於財務面之考量，於中華郵政營運業務範圍中，在經營管理企業化、業務經營多角化、資金運用效益化、服務項目多元化及人力運用合理化等五大策略目標之落實情形，檢視並評估比較改制前後績效，期以檢討政策之執行，回饋至公司願景，進一步探討民營化可行與否的問題，做較深較廣面向之探討。 為達研究需求，斟酌不同屬性之關係人制定訪談題綱，並依據題綱所設計之顧客面、組織學習面、內部流程面、財務面、願景面、民營化與偏遠地區普及服務等問題，分別對主管機關、郵政決策層、郵政執行層、相關業者及顧客等對象進行訪談，透過完整而詳實之訪談結果將資料整理分析，以作為是否民營化之論據。 評估是鑑往知來的控制與考核機制，績效評估指標之良窳，對組織之評估結果影響深遠，故本研究試以平衡計分卡為重要工具，為中華郵政量身訂做一份以顧客面為重心的顧客關係管理的策略地圖，希望能提供高層長官與主管機關評估機制之參考。本文將透過研究結果作成建議，以作為未來郵政營運或進一步改革之參考。 / With the trend and impact of globalization, diversification, and various customizations in low quantity, Chung Hwa Post (CHP) has adjusted its management strategies to make shift in the hope that it can keep on sustainable business. Since CHP was established, it not only has positioned itself as a government agency responsible for completing policy assignments but also has run its business with the principle of customer orientation and the perception of sustainable management. And its overall goals are to pursue reasonable profits and to expand prosperous business. Therefore, it is a corporation combining service, commerce and supporter of nation’s finance. After CHP makes reforms, it aims to make the best use of manpower to intensify nationwide policy services extending to the outlying islands for making sure of service popularity through the ways of economies of scope and resource sharing. Now, CHP is making efforts to complete this vision. Besides, the study also concerns how to make state-owned-firm have distinguishing features with gaining profits and offering services under the pressure of competitive market. Consequently, a performance evaluation not only reviews profits, but also assets organization learning, customer service etc. To establish a completed managerial module of sustainable development, all the above factors should be taken into consideration when making evaluations. With the methods of document research and deep interview, this study focuses on the business operation by CHP. It starts with setting a vision and goals for CHP, considering the exterior conditions, investigating the present management condition, checking the challenges and difficulties, confirming all the resources inside and outside the company and its competitive advantages. Then, it further adapts the approach of quality systematization and analysis, and finally makes a simultaneous comparison of difference among postal delivery, savings, and insurance services etc. As to the time period researched in this study, the writer compares the differences of the management conditions between pre-corporatization and post-corporationization stages from New Year’s Day in 1993. Due to the ever-changing markets and increasing difficulties in running businesses, CHP adapts the balanced scorecard instead of the former management style focusing on the financial direction. Hence, the implementation results of five new strategies such as enterprise-style management, business diversification, capital-operation effectiveness, diversified services, and reasonable manpower distribution will be examined and discussed. Meanwhile the comparison between the two stages can help CHP develop more prosperous vision. Furthermore, the possibility of privatization-of state-owned-firm is evaluated from deeper and broader aspects. As requested, all the interview outlines, including different fields such as customers, organization learning, interior business processes, finance, vision, privatization, remote districts service, are designed in terms of different class of people ranging from government, the Post decision-making, the Post business performance, relevant institution, and customer level. Through complete and exact organization and analysis for all the data from the interviewees, the writer will offer useful evidence to help determine whether or not privatization is effective for use in CHP. Evaluation is a useful and effective measurement to know the past and the future. Whether the performance evaluation index is valid relation to the influence over a corporation. This study uses the tools of balanced scorecard to make strategy maps focusing on the relation to customers, which can be for the authorities and top director’s references. Finally, the research results will offer some suggestions to further postal reforms.

知識經濟與網際網路的迅速發展，全球經濟、政治、社會、教育、科技、文化等環境均產生重大改變，面對以知識為本，以「創新、速度、價值」為核心的新經濟型態，國際間各企業、政府機構及非營利組織，受到此知識經濟的衝擊，及競爭的壓力，必須調整傳統的角色，以策略性的管理思考邏輯，應用新的策略及執行策略創造新的市場機會與價值，以增加競爭力。在知識經濟時代的企業，不能再以傳統的財務性指標來衡量其營運績效，員工知識、顧客與供應商的關係與企業創新文化等無形資產是現代企業創造價值的關鍵因素，企業目標亦由過去的追求利潤提升為價值的創造活動，因此需要一個完善的策略管理制度。由哈佛大學教授羅伯.柯普朗（Robert Kaplan）與諾朗諾頓研究所（Norton Institute）最高執行長（CEO）大衛.諾頓（David Norton）所共同發展出來的「平衡計分卡」即是對於知識經濟中的組織，所提出的一種多面向策略管理的工具，且不同於以往單一面向的績效評估方式，平衡計分卡是用多面向的評估標準，使組織對於各面向能夠均衡的掌握，成為各企業推崇的策略管理工具。 平衡計分卡之優點在於可提供企業一個系統化實施策略的管理體系，期能創造以策略為核心的組織，並將組織之願景與策略轉換成目標與績效量度，協助組織聚焦及整合現有的資源，及有效執行策略以達成目標。因此，藉由平衡計分卡的導引，企業可以整合一切有效資源與活動，以執行策略及實現策略。另外，組織亦可透過平衡計分卡建立各個單位間策略的連結關係，使得組織各層級與每個員工都能以最有效及緊密的網絡運作，並能確實的執行策略。 平衡計分卡的理論，已經過無以計數實務上的驗證，全球企業、組織相繼加以採納並獲致極大效益，可知平衡計分卡已受到全球大部分重要企業一致的肯定，並付諸實際施行的行動；此外，由於平衡計分卡的理論及其原則，均可適用於公部門組織及非營利組織，只要稍微修改其基本架構，以符合公共部門組織的需要，便能作為公共部門組織績效理的制度。 平衡計分卡日臻成熟的發展，對各企業、公部門及非營利組織提供了無數的助益，除了總計分卡外，還尚需有董事會計分卡、企業計分卡及管理階層計分卡，協助組織將策略落實在各階層，使治理流程協調一致以提供組織透明度，並且讓組織及事業單位與策略相互連結、配合、聚焦、協調一致，而獲得突破性的成果。組織最重要的支柱即使命、願景及策略，透過平衡計分卡能與每天的管理行動及員工的日常生活連結，配合適當的內部激勵制度，創造使員工連結至策略的管理機制，並讓策略成為持續性的循環機制，激發策略學習的流程，使組織成為一個不斷成長與進步的雙軌循環流程。更重要的是，平衡計分卡將長期的策略及衡量指標與短期戰略規劃與預算結合，形成了一套完整的策略管理工具。 在此競爭激烈的時代，企業的成功不能僅靠傳統的有形資產，智慧資本已發展成企業無形價值創造之工具，更是未來影響平衡計分卡發展最重要的一環。智慧資本是組織成長的主要驅動因素，透過平衡計分卡的策略性目標、策略性衡量指標、及策略性行動方案引導智慧資本的形成。亦即企業本身具有的一般性智慧資本，經由平衡計分卡的引導，發展出策略性智慧資本，促使企業創造更大價值。另外，藉由平衡計分卡的架構來強化智慧資本的管理，亦是落實智慧資本的重要任務之一。智慧資本管理透過智慧資本管理之活動、管理流程、管理工具及管理方針，將智慧資本轉化為企業之價值運用。 本研究係藉由文獻分析研究的方式，深入瞭解平衡計分卡的理論與精神，並期望能從此理論基礎進而探討實務面的執行問題，以期能為學術界與企業界提供未來發展及實施平衡計分卡之參考。 關鍵字：策略管理（Strategy Management） 平衡計分卡（Balanced Scorecard） 策略核心組織（Strategy Focused Organization） 策略地圖（Strategy maps）