Taiwan's location in the typhoon-beset western Pacific and on the Pacific-rim fault belt makes it the target of frequent natural disasters such as typhoons, floods, and earthquakes. Ever-increasing population densities due to social evolutions and technology advances, along with the diffusion of international terrorist attacks, further threaten to maximize the potential damages that all forms of disasters might inflict. According to the domestic laws, the responsibilities of the fire departments in Taiwan have evolved from traditional fire control and the supply of ambulance service to including emergency rescues for typhoons, floods, earthquakes, and accidental or criminal explosions. With the current limited resources and expanding responsibilities, to improve the management capabilities and efficiencies poses a major challenge to the fire department. This study chooses the fire department of Kao-Hsiung County as the research case in an attempt using the Balanced Scorecard to develop an performance management system that puts the strategies into action and to establish an objective and feasible performance standard. This system is aimed to give a timely evaluation of the performance in the execution of the fire department's work, which, along with the endeavor of the fire department, will be made available to the general public as well as to the fire department itself. Through interviews at the management level and bibliography reviews, we obtain 25 strategy objectives and 39 evaluation indices, which are reduced to 20 strategy objectives and 28 evaluation indices by questionnaire investigation. The results indicate that the indices of public services, internal management, employee training, and financial resources show a stronger consensus than the that of community safety, suggesting that the fire department has a strong agreement of task on increasing the financial resources, streamlining the internal workflow, and improving the job-related training to strengthen its capabilities. On the other hand, we find a lesser agreement on the adoption of positive actions of fire safety inspections to solidify the community safety. ANOVA and Independent t test show significant differences of index choices among different age groups. Notable differences due to the discrepancies in ages and work areas are also observed on recognition of the feasibility of the performance evaluation system. It is found that the elements of current performance evaluation system of the institution in this case study are scattered in various laws and regulations and are designed to merely meet the minimum requirements as specified by the laws. By the design of balanced scorecard and the statistical analysis, we reach the following conclusions and related recommendations: 1. To simplify the service procedure, based on the customer-oriented concept, more authorization should be granted. 2. A crucial factor in the success of fire control and ambulance supply is the reaction time, which should be minimized by the development of a standard operation procedure (SOP). 3. To eliminate the most common complaint about the lack of timeliness regarding the fire department's service, it is suggested that a computerized information management system be developed to facilitate the supervisor's work of control and evaluation. 4. As an incentive, a performance-feedback mechanism should be established as the criteria for the distribution of resources, which include, among others, the award, the staff size, and the budget. 5. To gain the satisfaction, recognition, and support of the public to elevate the fire department's social status and morale, innovation should always be stressed and encouraged. 6. As an impetus for the high-level management to push the performance-based management, publicity through internet or traditional media is an effective tool.

When an enterprise has developed to a certain scale and anticipated an impressive expansion, business transformation and diversification are unavoidable decisions. How to measure targets or strategies of business transformation and diversification by quantifiable performance measurements or non-quantifiable performance evaluation systems and make adequate modifications would be crucial issues. This study applied Balanced Scorecard ¡qKaplan and Norton, 1996¡r to the Taiwan Sugar Corporation ¡qTSC¡r as a case study. Balanced Scorecard is a tool provides a strategy framework for implementation and control, and transforms company¡¦s visions and strategies into measurable indexes with four dimensions. In order to synchronize the Balanced Scorecard sheet and strategy map of TSC, the study used statistics method to analyze questionnaires and technique of in-depth interviews. Started with analyzing the results of TSC diversification, the study expanded cause-effect relationships of eight major strategic themes, and combined 13 strategic objectives and 45 strategic key performance indicators. The study has two major findings: 1.The current management system and performance measurement of state-owned business are influenced significantly by the government agency. Furthermore, the state-owned business also emphasis too much on financial and internal business process performance indicators, thus customer needs and needs for learning are sacrificed. As the result, the transform mission and strategic target, which focus on value of customers, can¡¦t be connected. 2.Through planning and designing Balanced Scorecard for TSC and transforming organizational strategic objectives into actionable objectives and key performance indicator, we found that Balanced Scorecard is an integrated strategic management tool. Using this tool, the state-owned business can effectively move from ¡§budget performance measurement system¡¨ to ¡§performance management strategy system¡¨. The establishment of Balanced Scorecard has brought TSC the following substantial benefits: 1.Improving the unclear decision making mechanism 2.Establishing strategy focus organization 3.Reducing the gap of current achievement evaluation systems 4.Transforming to customer-focused management mechanism Key words: Business transformation, Diversification, Balanced Scorecard, TSC

In recent years, the healthcare policies and medical environment in Taiwan are changing, many hospitals face the pressure of their operating, and the surviving problems encounter many hospitals, especially for community hospitals. Because the development of hospitals in Taiwan is polarized, the number of community hospitals decreases abruptly in recent years. Foreseeably, community hospitals will face more difficult challenges and surviving problems. Therefore, the case study hospital wants to build a strategic performance system by using balanced scorecard (BSC) and chooses the hemodialysis center as the first unit to implement BSC. To introduce BSC into the hospital, we expect that BSC can transform organization¡¦s objectives into real actions, increase the competitive ability, and establish the foundation of the hospital¡¦s everlasting operation. In the initial stage of the research, we developed a BSC team through SWOT analysis and group thinking to make the mission, core value, and vision of the community hospital and hemodialysis center, developed the strategies of the hemodialysis center, and completed the components of BSC. Afterwards, according to the four perspectives of BSC: customer, finance, internal processes, and learning and growth, we made some measurable indicators of performance to evaluate the performance of the hemodialysis center through the paper review and team discussion. Moreover, the strategy goals are achieved, and the strategies are successfully implemented to help the hemodialysis center fulfill the mission, vision, and core value on the basis of the balance status of the performance measurement inside and outside. The research used some measurable indicators to measure the performance of the hemodialysis center, and compared the information that is before and after BSC has been implemented. In addition to showing the implemented results, we also correct and update the BSC of the homedialysis center through the learning and feedback processes and make a more efficient BSC to build a better strategic performance management system. We also take care about the issue of resource invested and cost, and make some brief discussions. The most important thing is, during the research time, that we recorded some problems and obstacles when implementing BSC, and the information can provide some following researches as reference resources. Through the experience sharing, we hope that other community hospitals wanting to use BSC to build a strategic performance management system can reduce some obstacles and implement BSC more efficiently.

With its successful deployment by the legendary CEO Jack Welch of General Electrics, the Six Sigma methodology of management has achieved wide recognition and popularity among corporations around the globe. This Six Sigma concept for quality management has been sprouting in Taiwan and waiting to be blossomed. The purpose of this case study is to redefine the Six Sigma concept based on the framework of DMAIC (Define-Measure-Analyze-Improve-Control); to implement and pinpoint a strategy for corporations adopting the Six Sigma while deploying VOC (voice of customer) to transform operations into the CTQ (Critical to Quality) stage. The concept of performance management is the nexus where balanced scorecard and Six Sigma can join to produce a formidable weapon that aligns strategic intent with tactical execution. Balanced scorecard is a comprehensive collection of financial and non-financial data and information supplied to the managers of an entity in order to help them achieve the entity¡¦s objectives. This case study uses surveys on the targeted company for further research on how to drive a powerful management tool through the unification of these two proven strategies. An approach that combines the targeted performance indicators of a Balanced Scorecard with the statistical rigor of Six Sigma to be used to effectively focus an organization on the achievement of long-term strategic goals. Based on the statistical result from the surveys on the targeted company, it meets the strategic priorities for various business processes that create customer and shareholder satisfaction (i.e. Internal Business Process). However, it deviates from three other perspectives, financial, customer, and learning and growth. This reveals the company¡¦s needs to be improvised to drive the long-term value and competitive performance.

In recent years, since the external environment changes rapidly, the medical institutes of Taiwan face the unprecedented challenges. Striving for the survival, hospitals seek various kinds of development strategy to improve the competitive advantages. The role of the information department of hospitals has changed from the work-support level to the strategy-decision level to help hospitals reach their strategic goals. National Health Insurance System is now closely linked with all the national welfare. The financial pressure of National Health Insurance System can be reduced if hospitals can share medical resources to reduce the unnecessary waste. The information department, in this respect, plays an important role. Balanced Scorecard (BSC) is a framework that provides the measure for a strategic management system. It is noticed by practical circles and academia fields recently and has been widely applied in enterprise now, however, in the Information Department of the medical institutes, it is still new. The purpose of this research is to build the balanced scorecard of the information department of the hospital , to take a balance between multi-domain as the demand , and to develop a strategic measurement framework which gives consideration to the financial affairs, customer, inside procedure, learning and growing. It is expected that by improving the whole performance of the information department can help hospitals reach its strategic goals. The research method adopts a case study which sets up an information department's balanced scorecard framework. The framework and performance measurement were revised by the interview results of administration team, users and information department members in this case . The conclusions of this research are as follows: 1.Information department can develop its own mission, key value, vision and development strategy to support the organization to reach the strategic goals. 2.Information department can develop the Strategy Map and indicators of measurement to guide striving directions of staff. 3.The measurement method related to measuring achievement indicators should reasonably and objectively show the effect of execution. 4.The performance management system of the information department should possess strategy management and communication functions, and must set up a mechanism for feedback and revision. The main contribution of this research is to investigate the balanced scorecard of the information department and set up a BSC framework suitable for the information department in this case. The measurement indicators of CMMI (Capability Maturity Model Integration) are used as the measurement indicators of BSC. By introducing CMMI, the information department can make the performance evaluation more objective and meaningful.

The Balanced Scorecard(BSC) proposed by Kaplan and Norton(1992) applies four perspectives:Innovative and Learning Perspective, Internal Business Perspective, Customer Perspective, and Financial Perspective.With the scorecard, business units can set of linked financial and nonfinancial measures.Taiwan Power Company(TPC) have implemented the Responsibility Accounting System(RAS)since1993.It is necessary to reconsidering the appropriateness of performance measures for the future comprtition of TPC.The purpose of this study are to examine the fitness of the performance measurements of RAS and to find the suitness of the Balanced Scorecard.This study chooses one of the TPC operation brench as the research case in an attempt using the case studying to check if the strategic business unit(SBU) is suitable of the Balanced Scorecard. Through interviews at the management level and bibliography reviews, we explore the relevant issues of RAS to realize the effects of RAS in the case.And we obtain 20 evalution indices by questionnaire investigation.After the detailed study, we reach the following conclusions and related recommendation: 1.The performance measurement of RAS has rooms for improving. 2.The more it can match of expectation and satisfaction about the measurement factors, the more it can evaluate the real performance. 3.The Balanced Scorecard is to evaluate the future performance by linking financial and nonfinancial measures. 4.The Balanced Scorecard can combine with the Responsibility Accounting System. 5.Strategic business unit(SBU) is suitable for introducing the measurement system of Balanced Scorecard. The suggestions to the individual company are to establish balanced scorecard implementing team, strength the strategic and position, develop a computerized information management system , establish a standard operation procedure, and link the financial and nonfinancial measurement factors.

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.