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.

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 .

ABSTRACT The domestic economic activity has been still in recession for several years. Besides moving outwards, the enterprises gradually decreased predominance in competition and are obliged to try every endeavor to find out any of proper management system. Hoping via applying diversified thinking model and managing skills that could revive the enterprises. Firmly, improve the management performance and promote the competence. The Balanced Scorecard¡]BSC¡^,a new management method, has been presented in such an occasion¡]by Kaplan & Norton in 1990¡^.This management system starts from erecting the company¡¦s vision and mission, further to choose his own strategy. However these strategic targets are planned to form a strategy- map, which consisting of four dimensions. Moreover in each dimension respectively to have various Key Performance Index¡]KPI¡^and those KPI will drive future performance -evaluation-indicators. Precisely speaking that BSC can transform the strategic targets into practical actions. As BSC can link strategy with execution, evaluation and learning to be a feedback loop so that performs to test strategy and adjust it to conform to the variation of external environment. Finally a company, which has applied above system will form a high-performing organization. This case study is based on the biggest domestic integrated stainless steel producer. Reviewing its constructed procedure of introducing the BSC and comparing its actual performance data of before and after applying of BSC system. At the same time, reconfirm by analyzing the outcome of questionnaires & visiting data. Hopefully, to prove applying BSC is an effective way to improve management performance. About this section, first of all, referring to data collection, to collect the questionnaires which are respondent from all of department managers and customers of case company. Secondly, to choose specific top managers of main departments of case company for deep visiting- survey. Finally, to analyze above data and get the following conclusions: 1. There are still some unrevealed problems existing in case company after the analysis of data acquired. 2. There is an only effective way to promote management performance that should be under a combination between monitoring KPI and incentive system. 3. The BSC can promote the management performance indeed. This study can offer a reference for other related steel producer or other enterprises to adopt the BSC in future. Absolutely, to construct such a system could make company act efficiently response against the impacts resulted from the fast variation of external environment and no doubt that could keep the management more flexible and more competent forever. Keywords: Balanced Scorecard Management performance Key performance index