The main idea of strategy map is to compensate for the exceedingly static balance scorecard and to have the four frameworks more logically arranged. Strategic action is a dynamic system existing in the four frameworks of balance scorecard. Policymakers tend to pay too much attention to the variations of the short-time measurements than the long-term structural effect of system. Through time delay and the effect of negative feedback loops, strategic actions may cause the change of loops, leading to some side effects or counterintuition. As a result, managers may fail to correctly analyze situations and make appropriate decisions, have a complete strategic planning, and have the strategic goal expectably achieved. Public Television Service is a nonprofit corporation with properties of wireless television corporation and nonprofit organization simultaneously. Based on article 2 of the law of PTS, governmental donations of foundations for which a budget is prepared in accordance with this Law shall be reduced by ten percent each year until the third fiscal year; according to article 41, the station may not broadcast business commercials¡K This clause brings about an innate problem that it prevents PTS from raising money by dealing with commercial pursuits. With governmental donations barely increased, improving funds-raising ability has become an important object of PTS. With limited financial resource, PTS requires a dynamic managerial tool to keep its balance between the object of public welfare and the budget. The purpose of this article is to discuss the dynamic relations among strategic themes, actions and measurements on the strategy map of PTS, and to map the management system by qualitative and quantitative system dynamics. According to the result of secondary data analysis and the interviews, this research constitutes the strategy map of PTS based on strategic themes of four frameworks, modeling each sub-system. After testing, basic simulating and policy simulating, we can then explore the interaction among all sub-systems. Based on the theory of improving the dynamic alignment of balance scorecard strategy in system dynamics, this research models the system of PTS by intuitional and systematically-thinking methods separately. The results shows: 1. In the systems constructed by BSC and strategy map, dynamic relations exist in each component. Strategies may turn out to be counter-intuitional owing to time delay, and the effects of positive and negative loops. 2. Policy laboratory made by system dynamics can be used to simulate the policies. Leading and lag index of BSC also have dynamic properties. Therefore, when setting strategy goals or KPI, managers have to consider the influence caused by loops and time delay. In addition, the outcome of policy and case simulation reveals: 1. If the quality of TV programs does not progress in company with its service, the system will fall into the crisis of growth limit. 2. Improving service quality one-sidedly may lead to an effect disappointing or being detected after a long time because of time delay. 3. When executing the strategy to improve the quality of TV programs (to increase the budget of TV programs), PTS should manage to raise service capacity and satisfaction to reduce the force of negative feedback loops and maintain the policy effect.

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

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.