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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.

Abstract The research of this project is to discuss the governmental enterprise¡¦s employee reaction when they are face the extremely change of the governmental company to become the privation. In this privatization process, the company have used the enterprise¡¦s re-engineering and change the human resource planning to fit the privatization. The object of this research is the Refinery Business Unit (RBU) of Chinese petroleum corp., the biggest governmental enterprise belongs to the Ministry of the Economic Affairs. In order to strengthen their competition, the Chinese Petroleum Corp. established the Refinery Business Unit at the end of the year 2000. They try to simplify and consolidate the organization and reorganize functional organization to business unit. The main purpose is hope that will be change the organizational culture, reduce the working process and revolute the employees mental. It also wish that re-engineering process which by through simplified the administrative levels and rationalized the human resources planning would produce enterprise¡¦s operation efficiently. The researcher is working in the Chinese Petroleum Corp. and have experienced in the establishment of RBU. After fully understanding the response of various levels of the employees to the human resource planning in this re-engineering process, he make the conclusion of the research is as following: 1. There is no significant difference among employees with different attributes against ¡§Manpower Transfer Planning¡¨. 2. There is no significant difference among employees with different attributes against ¡§Strengthening of Manpower Employment¡¨. 3. There is significant positive correlation between Manpower Transfer Planning and Strengthening of Manpower Employment as expressed by employees of different attributes. 4. Empirical outcomes of employees of different attributes toward the impact of Manpower Transfer Planning and Strengthening of Manpower Employment are: a. The manpower transfer and core manpower have significant positive impact. b. There is significant positive impact of human resources supply and demand adjustment and core manpower. c. There is significant positive impact of Manpower Supply and Demand Adjustment and manpower subject to transfer. d. There is significant positive impact of Manpower Supply and Demand Adjustment and Manpower to be developed.

In the era of knowledge-based economy, the competition models in information service and telecom industries have been affected by rivals across the countries, evolutions of cutting-edge technologies and new business models. The competition advantages of traditional cross-industry large firms depend on the capability of vertical or horizontal integrations. The joint operational movements have become one of the core competences of enterprise. The large firm which has several strategic business units (SBUs) often faces complications of beneficial conflicts between its SBUs. In addition, cooperative achievement which should be produced by deploying balanced scorecard (BSC) could be affected due to poor communication and evaluation between headquarter (HQ) and the SBUs. By choosing the C telecom company as a case study, this thesis explores how BSC and strategy map which are deployed inside this company affect HQ and SBUs in operational aspect. By interviewing the senior managers from HQ and SBUs of the C telecom company, we can actually access the status of implementing BSC and the synergies between HQ and SBUs in this firm. Moreover, with Goold & Campbell (1998) as the theory basis, we analyze how BSC affects synergies by reviewing the signs of six synergy types. We found in this thesis that BSC in the C telecom company apparently have created significant effects in three synergy types, such as ¡§shared know-how¡¨, ¡§shared tangible resources¡¨ and ¡§combined business creation¡¨. However, only partial or none of effects have appeared in other synergy types, including ¡§coordinated strategies¡¨, ¡§vertical integration¡¨ and ¡§combined business creation¡¨. In order to produce more significant effects of synergies, we provide the following suggestions to C telecom company while functioning BSC. 1. Reinforce the integration of Key Performance Indicators (KPIs). 2. Maintain the autonomy of SBUs. 3. Enhance the coordination and intervention competences of HQ. 4. Organize the Office of Strategy Management (OSM).

Yes / Companies in the high technology manufacturing and development sector have to continually innovate in order to survive and grow in increasingly turbulent and competitive markets. It is common practice for the parent company to spin off separate business units that can incubate and capitalise on the development of new technological innovations in order to grow and create new markets. This case study illustrates the issues that arise when a separate “maverick” business unit focusing on developing a new and disruptive innovation is spun off from the parent company. It underlines the problems that arise when ICT systems and operational processes are not strategically aligned and imposed by the parent company. It also demonstrates how innovative business units can harness their unique talents and apply them to solving operational problems. By developing a new bespoke system aligned with the maverick unit’s emergent processes, the maverick business unit was pulled back from the brink of disaster to a successful and profitable business unit.

Tato diplomová práce je zaměřena na sestavení a strukturu hierarchie strategií společnosti Sporten, a.s. s ohledem na její rozvoj. Cílem je vytvořit komplexní soubor rozvojových strategií, který je podložený firemními hodnotami, a propojit misi, vizi, strategie a celkové směřování společnosti v jeden funkční a životaschopný systém.

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有鑑於國內企業集團在經濟活動中所佔的地位越趨重要，本文嘗試由集團 對旗下關係事業間的控制與激勵的活動出發，研究集團特性、關係事業特 性與控制、激勵程度及績效之間的關係。研究結果顯示如下：1.集團擁有 的關係事業越多，其多角化程度越高。2.集團對關係事業最常用的財務控 制指標依序為「稅前淨利」、「營業淨利」及「稅後淨利」等會計利潤指 標，而非財務控制指標則為「銷售成長率」、「市場佔有率」及「顧客滿 意程度」。3.集團對隸屬於服務業的關係事業控制程度顯然較製造業的關 係事業為高，推究其原因，乃因為服務業需直接面對客戶，集團對其本質 上乃採取一種「過程導向」的控制，與傳統上對製造業採取「結果導向」 的控制程度相較為高。4.對關係事業的控制程度雖然無法充份解釋績效的 高低，但將關係事業劃分為製造業與服務業後，其解釋能力大有增進，兩 者績效與控制程度均成正相關，且服務業的控制程度對績效敏感的程度高 於製造業的關係事業。5.此外，關係事業若已上市，則因為業務關係穩固 、資金成本較低，對集團整體稅前純益的貢獻也大。6.多角化程度的高低 雖無法自本次實證結果證實是否影響集團整體績效；但擁有關係事業數目 越多的集團卻有較好的績效表現，顯示集團經營宜以擴大規模為要務，但 資源配置的方向（關連或非關連多角化）仍有待進一步驗證。

Denna rapport presenterar ett projekt vars syfte är att utveckla och förändra en affärsenhet interna nyhetskommunikation. Syftet med projektet är att utveckla kommunikationen till tvåvägskommunikation med hjälp av sociala medier. Rapporten beskriver hur projektet har fortskridit med dess olika faser, arbetsmetoder och undersökningsresultat. Resultatet av projektet är att den interna nyhetskommunikation numera bedrivs som en community för affärsenheten som möjliggör flera kommunikationsmöjligheter än tidigare arbetssätt. / This report present a project whose purpose is to develop and change a business unit’s internal news communication. The purpose with the project is to develop a two-way communication with social media. The report describes how the project is progressing with the project phases, working methods and the result of two surveys. The scope of the project is that the internal news communication nowadays is conducted as a community for the business unit which enables multiple communication facilities.

In the present day planning and budgeting is a vital and an irreplaceable instrument for managers. Through planning and budgeting they control management and development of a company. Planning and budgeting no longer is a competitive advantage, but has become a necessary condition for an efficiently run company. Increasing complexity of the environment impacts the requirements for planning and budgeting -- the need to be more complex, the need to include more relations and more specifications. Company's reaction to these demands is usually an implementation of special tools that allow the company to accomplish these requirements. Although, implementation of these instruments along with planning and budgeting generally troubles many companies, some are already looking for new ways to further develop planning; better said budgeting. Today companies are believed to receive a competitive advantage from compiling consolidated budgets for a business unit that is to say from the possibility to budget a business unit as a whole. The main purpose of this research paper is to develop a methodology for budgeting a business unit and its technology support. This methodology due to its newness of this issue has not yet been defined. Reaching the set goal depends on completion of predefined sub goals. The main content of sub goals, as defined in literature and based on my own experience with planning and budget analysis, is to describe this issue and thus enable the reader to understand and be able to implement this methodology on the job. The text of this research paper is divided into five chapters. In the first chapter the reader is introduced to the issue of planning, and learns about the goals, results and conceptual solutions of this paper. The second chapter is dedicated to the issue of planning and budgeting -- it explains its importance, analyzes its functions and aspects that are influenced by it. The third chapter ties back to the general definitions of budgeting from the second chapter and provides further details. This chapter identifies and describes techniques of compiling budgets, the techniques' strengths and weaknesses. The chapter describes the most common shortfalls of budgeting and its solutions; also, outlines the best budgeting practices. The fourth chapter stems from chapter two and three -- following the issue in which the reader is introduced to the characteristics of budgeting for a business unit, and moreover defines the methodology presumption and the methodology itself. The end of the chapter evaluates the results of the execution of the presumed methodology and its usability on the job. The fifth chapter summarizes the conclusions and the level of success on execution of this paper. Keywords: Planning, Budgeting, Budgeting Techniques, Consolidation, Business Unit, Corporate Performance Management (CPM), Best Practices.