Rapid growth of wealth management industry in Taiwan caused serious business dispute and oversell problem in recent years, and this study shows that wealth management banks only emphasis on how many products they sell and ignore how to help customers to make their financial plans is the key factor according to the analysis of laws and present situation. Besides, this study attributed this kind of phenomenon to over commission-orientation salary structure of financial consultants. After this situation, this study selected balanced scorecard to view the performance indicators of financial consultants work for banks which main business is on wealth management in order to get rid of financial factor only stand. The summary conclusions of this study are as below: 1. Wealth management industry gives priory to commission- orientation salary structure. 2. Banks and financial consultants have different stands in today¡¦s wealth management industry: banks emphasis on financial factor such as fee income and financial consultants pay their attention to customer factor. 3. Financial consultants who more care about their professional abilities have not only more skills to help customers to make financial plan, but have higher motivation to keep customer¡¦s equities. 4. Whether banks close to the customers or not won¡¦t directly affect how financial consultants emphasis on customer factor. 5. Counterproposal: fee income achievement rate, policy selling. 6. Advised performance indicators: AUM, extended AUM, customer asset return rate, moderate CIP

Strategic management and hospital performances in small and medium hospitals ---- From the viewpoint of Balanced Scorecard---- Abstract: ---------------------------------------------------------------------------------------------- The new era of National Health Insurance has impacted the management of the small and medium hospitals significantly. For the purpose of survival and maintaining good performance, the small and medium hospitals need to adopt a suitable strategic manage ment. The published literatures in the hospital performance are numerous but with more focus in the field of public and larger hospitals, very few of them discussed about the smaller hospitals. Previously ,the measurement of hospital performance has been mainly based on the financial guideline. In this work , we investigated the relationship between strategic management and hospital performance in the different scaled small and medium hospitals using the viewpoint of Balanced Scorecard(BSC). The purposes of this study are (1) to classify hospital strategies using the Miles & Snow¡¦s typology, (2) to investigate the effects of the hospital size on hospital strategies, and (3) to examine the relationships between these different strategies and hospital performance. This project was a cross-sectional and non-experimental study with a hospital as the unit of analysis. We used an eleven- items questionnaire (Conant, 1990) to classify hospitals into four different strategic types: prospector, defender, analyzer and reactor. (Miles & Snow,1978). We also used Kaplan & Norton¡¦s Balanced Scorecard to measure the hospital performance, which including 17- item questions for internal business process, innovation and learning, customer as well as financial perspectives. Four hundred and twenty three questionnaires were mailed to the hospital CEOs with 151 were returned, representing a response rate of 35.7%. Factor analysis, Chi-Square test, ANOVA and Scheffe¡¦s test were used for the statistical analysis. The distribution of bed size were 49.7% under 50-beds, 15.2% with 51-100 beds, 11.9% with 101-150 beds, 5.3% with 151-200 beds, 3.3% with 201-250 beds, as well as 14.6% with greater than 250 beds. The results showed that 37.7% of the hospitals were analyzer, followed by defender (26.5%), reactor (24.5%), and prospector (11.3%), respectively. From a factor analysis of 17 items related to the balanced scorecard, we obtained six measures of internal business perspective (£\=0.80), all six items had factor loading above 0.60 and eigenvalues above 1.0 derived from principal components analysis with varimax rotation. Innovation and learning perspective was measured by 5 measures (£\=0.76) with factor loading above 0.60 and eigenvalues greater than 1 . Customer perspective included 4 measures (£\=0.59) with factor loading above 0.50 and eigenvalues greater than 1. In addiction , we obtained two

Abstract Balanced Scorecard addressed by Kaplan and Norton in 1990s, it is available to measure performances for future organization. Not only to improve tradition performance measurement system by financial result but also think about the effect of customer, internal business and innovation and learning perspectives. By developing 4 perspectives of Balanced Scorecard equally, we can achieve the purpose of accomplishing the objective of building the firm forever. This study attempts to construct measurement indicators of 4 Scorecard perspectives for commercial laboratories by breaking through the barriers that could not link strategy and performance measurement before. We can use this tool to manage business strategy efficiently and effectively. This study is to analyze that SGS Taiwan ¡V Material & Engineering Laboratory implements a managing tool - Balanced Scorecard (BSC) to manage business strategy for a commercial laboratory. First of all, we analyze this industry environment through the effect of ¡§Five Force¡¨ addressed by Porter and the SWOT analysis for Strength, Weakness, Opportunity and Threat. Clearly identify core competences and competitive advantages for SGS Material & Engineering Laboratory. Second, translating Corporate Strategy into Business Strategy, developing operation action plan to meet market requirement in the future. Third, by employing the theory of Balanced Scorecard, we have derived the priority measurement indicators for financial perspective, customer perspective, internal business perspective and innovation and learning perspective for the commercial laboratories. We can use this managing tool ¡V BSC to link that implements solid actions and reviews all performance measurements tightly. This study wishes to strengthen capability and submit suggestions to other commercial laboratories for references and benchmark, enable them to provide best and integrated services for all industry and business enterprises in Taiwan who are pursuing quality.

In the past decade, the number of universities and colleges grew rapidly. The nature of the advanced education has also changed substantially. The change of the elite education into the democratic education could remove the pressure for students to enter a higher and more prestigious educational institute, but it causes the financial problems on the government and also the deterioration of educational quality. It leads to the dispute about distribution and application of university¡¦s resources, promotion of the university¡¦s competitiveness and the diversification of advanced education. Due to the fierce competition of the advanced education environment that grows gradually, the performance of operation and management of national universities become more important. This research chose one national technical university as the sample to discuss its performance management system and applied the concept of Balanced Scorecard on the case based on the characteristics of the school, so that it can design an appropriate performance management system, which is exclusively suitable for every different school. This research conducted interviews and distributed questionnaires for a further discussion. After compiling the results from interviews and questionnaires and information gathered from literature review, the main conclusion could be summarized as follows: 1. The current performance management system of the case school is not complete. It could not integrate long-term strategies and the bonus system properly that should be improved. 2. The performance management system of Balanced Scorecard¡¦s framework could fully carry out the strategies of the research case school. It helps promote the cooperation between departments, solve the difficulties the university is facing, and it is efficient to deal with the future changes of the advanced education. 3. The most representative performance measurement indexes of each perspective of the research case school include ¡§the ranking of students joint recruiting¡¨ for customer perspective, ¡§the rate of freshmen¡¦s enrollment¡¨ for financial perspective, and ¡§the satisfaction of in-campus learning environment¡¨ for internal business process perspective. As for the learning and growth perspective, ¡§the willingness of cooperation required for both the ability and position of faculty¡¨ can represent the index. 4. National universities always have distinguishing features, prospect and the projects of middle-long term. Using four perspectives of Balanced Scorecard to establish measuring criterion and standards that can build a well consideration and direction for action-project of competition for school¡¦s strategies. In this study, we found that the four different perspectives can obtain a uniform chance for development by questionnaires from directors of the case school and experts of the universities in south area. From interviewers, we also got the results that the Balanced Scorecard can be used in other national universities. Based on reasonable performance results, the Balanced Scorecard could be applied for all national universities. The conclusion could be a reference for the research case school to apply the Balanced Scorecard on the performance management system in the future, so that when the university encounters the impacts of fast-paced society, it could adopt the appropriate methods and respond in real time. The process and method adopted in this research could also provide the national universities a reference to develop their own perfect performance management system.

Abstract To pursue continuous growth, enterprises have to draft out various development strategies of their operation management. Nevertheless, whether the development strategies can achieve the co-understanding and supports from the members of the organization and whether they can be really executed have to depend on systematic methods for implementation. Balanced scorecard is a kind of management system that makes the organizational strategies realized. It was originated from the balanced scorecard of the United States in 1990. It emphasized that the assessment standards for the performance on the four aspects of an enterprise (the aspect of finance, the aspect of customers, the aspect of internal procedures, and the aspect of innovation and learning) should be originated from their strategies, and should be linked with the rewarding system of the enterprise. It referred that balanced scorecard is not merely a performance assessment system, but also a management tool linked with strategies and rewarding system. This research takes the case of a company, being a distributor of high-technological material, as an example to understand the structural process of its embedding of ¡§balanced scorecard.¡¨ Secondly, through evidential analysis, we can understand the high- and low-rank staff¡¦s different extents of agreement to balanced scorecard ever since it was embedded in the company. Finally, according to the analytic results, the research points out the relevant problems encountered in the process of embedding and gives suggestions, which can be a reference guide for the analyzed company and other companies planning to embed balanced scorecard. The conclusions of the research are as follows: In spite of having received guidance from a professional consulting company in the embedding process of a series of organizational reform plans, the analyzed company was confronted with a lot of problems over the promotion of balanced scorecard. This is closely related to the enterprise culture, value judgment, organizational climate and leadership style deeply cultivated in the company for a long time. Therefore, it is not a problem of system itself, but a problem of execution. Apart from supporting the promotion of the system, high-rank and leading grades should hold positive attitude and take initiative action to participate the promotion of the system, and cultivate correct enterprise culture, value judgment, organizational climate and leadership style. In this way, the implementation of the system can be sustained continuously, and the future value of the enterprise can thus be created.

The theme of the thesis is a verifying framework for balanced scorecard or multi ¡V dimensional managerial indicators . The verifying framework consists of seven major modules , TETRAD , and LISREL . The seven major modules are mission-strategy-module,factor-analysis-module , dimension-indicator-module,principle-component- analysis-module,canonical-correlation-module, game-theory-module,and performance-vector-model. The verifying framework takes advantage of knowledge or tools of vector analysis, multivariate statistical analysis , game theory , fuzzy sets , and multiobjective decision making . The thesis hopes to offer a preciser quantitative verifying framework for balanced scorecard or multi-dimensional managerial indicators .

More and more managers understand to succeed the enterprises, beside the touchable products and untouchable service; they must have well management processing and knowledge management, therefore, the organization can keep to develop the predominance of competition and fit the variable competitive environment in today¡¦s market. Facing the threat from competition and market fast changing in 21 century, enterprises have to get more information to overtake the competition and always on top in the variable market environment. Therefore, enterprise must have quality of high market orientation, and use knowledge management to help enterprise collect correlation information to strengthen the market orientation of enterprises. This research is from the customer¡¦s demand aspect, to realize customer¡¦s actual and potential demand, and combine with the necessary of customer¡¦s daily use, to be the important member as the activities of creative customer value. This study is to take Applied Materials as a case study to evaluate its importance in Wafer Fab Equipment Industry. It based on the theory and perspectives of Balanced Scorecard to analyse its strategy map. My research will analyze how companies survive successfully with their unique core competence in the fast-moving and competitive global market. As a company, our customer¡¦ business results comes first. It is important that we continue to harness our innovative technologies to improve productivity and to offer irreplaceable product values that exceeding customer expectations. Identifying customer needs, in order to provide appropriate products and service. The company strongly facilitate the development of sound local industrial infrastructures so that the industry chain in which we operating will continue to grow and flourish. Theses are the leadership philosophies and value systems typical of a successful corporation. Discussion on the competitive advantage and strategic management of individual local spare parts suppliers present an insight to the adoptive strategic methods these companies employed to stand strong in this ever changing, competitive market. Economic environment will be a big impact on semiconductor industry. In the future in order to survive, semiconductor equipment industry in Taiwan need to approach to get access to their customers and the market.

<p>Background:</p><p>After immense criticism, the Swedish government requested an investigation concerning</p><p>the construction industry. The report concludes that the inactive competition within the</p><p>construction industry entail that the industry continuously delivers the same products, in</p><p>the same way. Gabrielsson & Lutz (2002), states that the market condition and the long</p><p>history of static competition within the construction industry has led to low productivity,</p><p>high consumption of resources, large influences on the environment, higher costs and a</p><p>lack of qualified labour. The construction industry is now dealing with an increasing competition</p><p>and evidently decreasing subsidies from the government, that will continue to influence</p><p>the construction industry, and the companies, which therefore must work hard to</p><p>sustain and increase their competitive advantages.</p><p>Purpose:</p><p>Describe how a construction firm could integrate the strategy with the operative work on</p><p>the project level in order to sustain and develop their competitive advantages in a growing</p><p>competitive environment, by implementing a balanced scorecard (BSC).</p><p>Method:</p><p>Since the problem and the subject are complex and vast, the authors started the research by</p><p>study a wide range of literature, articles and journals. Three interviews were made with a</p><p>project leader working at the site, operative level, and two managers working on the strategic</p><p>level, in the line organization above the project leader. With this selection the authors</p><p>aimed to see whether the three experienced the organization and strategies the same way.</p><p>Conclusions:</p><p>The authors have concluded that NCC needs to go from being a very decentralized organization</p><p>to be more of a centralized one. The centralization concerns purchase, coordination,</p><p>industrialization, and project selection. The strategy has to involve all of these factors. NCC</p><p>needs to coordinate the retention of knowledge and newly found solutions. They also need</p><p>to have continuing processes of development and improvement concerning this retention,</p><p>which in favourability should be located on a national level. This could raise NCC’s</p><p>chances to achieve increased efficiency, decreased costs, better quality and environment.</p><p>The authors further believe that NCC needs to strengthen their focus on industrialization</p><p>on a national level, while letting the project organizations act as its own company. Every</p><p>project is unique and therefore NCC needs to learn from all projects in ability to see the</p><p>possibilities and enlighten the problems in all types of projects. If not, the large-scale production</p><p>benefits could be missed out.</p>

Ludwig Maximilian Univ., Diplomarbeit--München, 2007.

WirtschaftsUniversiẗat, Masterarbeit--Wien, 2007.