The Balanced Scorecard (BSC) was first proposed by Robert S. Kaplan, Professor of Accounting at the Harvard Business School, and David Norton, founder and president of a consulting firm in 1992. They elaborated the idea of strategic measurement system to oversee the performance of a business unit. The system is suitable for both profit and non-profit organizations. After ten years, BSC is proved to be a very powerful tool to inspect the performance of a company, also the implementation of a firm¡¦s strategy. National Health Insurance (NHI) in Taiwan was practiced in 1995. Medical service system had dramatic changes since that time. In order to keep financial balance, NHI develops new policies from time to time, reforms the reimbursement criteria, from fee-for-service to global budget. Hospitals face incessant new challenges. Military hospitals, belonging to non-profit government organizations, play an important role in medical services. It is absolutely important ¡§how to survive under such critical environment, and achieve the goal of permanent operation.¡¨ This thesis is a case study, taking an armed forces hospital as an example to construct its system of strategy management. By implementing the Balanced Scorecard, the hospital can reposition its role according to the mission. Then, the hospital can set up its vision and strategic objectives to draw the strategy maps. Within the four perspectives of the BSC, the hospital can select several measurements to evaluate their performance, then, they can know what has been changed and what needs to be improved. The Balanced Scorecard is the best management tool to implement a company¡¦s strategy. At present, BSC is applied to help strategy management in some hospitals. If it is applicable for a military hospital, it would be a great opportunity to overcome the competitive environment and to achieve the goal to run our military hospital permanently.

The introduction of the Strategy Maps cooperate with the Balanced Scorecard(BSC) of Kaplan and Norton of 2003, the application and studying more and more on the practice and academy. In some papers mention the current BSC theory of the limit; there are no any research of interaction influence relation in BSC, Strategy goal, Performance Index and taking action etc. But it is the complicated dynamics relation between the BSC strategy action and the internal process of organization. Most of managers often pays close attention to neglecting the strategy goal long-termly in a short time, the side effect and sequelae caused by the fact that take action in strategy are influenced, form and judge the situation which feedbacks information by accident even more, namely the one that cause strategy planning is improper, then make the push benefit of the strategy goal not so good as expectancy. It can solve the problem of dynamic, If combine in BSC with the system dynamics method. Interaction mechanism and method of probing into enterprise's strategy goal and performance while measuring that the purpose of this research is here, draw the strategy map and weigh the goal and weigh the causality of the project with enterprises, Set up system dynamics model in accordance with its causality, analyze the result observed in simulation, find out the factor that drive succeeds, select the key index needed in order to finish the strategy goal. The main purpose, (1) to set up: The expansion of strategy map and Balanced Scorecard, and utilize the system dynamics method to carry on planning, simulation, procedure and tests. (2) To analyze: Through the interaction simulation of the test between performance index and strategy goal, looking for the best key performance index and the revise of policy and strategy. The research approach adopts the system dynamics method mainly, the materials which carry on case study are collected and analyzed; ' The procedure of planning, design and measurement of enterprise's strategy goal ' utilizing this research to be put in order, by the expansion of the strategy map and Balanced Scorecard, carry on the setting-up, simulation, test and analyzing of the system dynamic model. Use to propose the conclusion of this research. Study the conclusion: (1) with the causality of the BSC strategy goal project, there is influence of side effect and sequelae. (2) Imitate the execution achievement of the BSC strategy goal action scheme with the system dynamics method, can be the reference for policy planning and adjustment of the strategy. (3) With the side effect in the strategy goal causality of the Balanced Scorecard, support to conclude the performance index measurement. (4) Utilize the simulate test of system dynamics, look for the leading index in the system. (5) Study and put in order the basic system dynamics model of Balanced Scorecard. Expect that enterprises can use system dynamic to improve the whole benefit for a long time of enterprise's strategy goal to organize effectively. Lastly, to address the research result that in meaning on of managing, study limitation and the suggestion with follow-up research.

To invest children is to invest the future of the country. Preschool education is to establish the basis of children¡¦s future learning. Children stage is the key stage of the development of the personality. Parent¡¦s feeding and teaching is basic for the growth of children. According to the transition of the society and the change of the family structure, double-salavy families increase. The public nursery perform the social welfare and take care the vulnerable children. A school, facing the challenges of factors including lobby groups, liberation of education, and marketing education, has now to continue seeking for and developing a certain ¡§sustainable competition edge¡¨ by mapping out visions and strategies in the quest of proper performance scale indices to guide and encourage the efforts from its members in achieving excellency in educational performance. The contexts of the balanced scorecard present the very scale index to transform the vision and strategy of an organization into four aspects respectively of finance, customer, internal flow, earning and growth. Meanwhile, through the scalable index to guide the exercise and control of strategies and to act out the strategies, the leader of the organization is able to more easily follow up the characteristics of the results of the strategies. Therefore, the balanced scorecard has become the hottest strategy control means in the time of knowledge economy. This object of research is the public nursery Kaohsiung county Daliau Township and through the discussion of the balancecards to manage the effects and strategy of the public nursery.The process is: First of all, to discuss the developmental profile and the topic analysis the public nursery. As the subjects of the study started with SWOT analysis in the field of study, followed with the organization of a core team to establish a model of success for school to clarify and confirm the configuration of vision and strategy of the school. Then a mind-map was created to construct the strategy objectives. Based on the mind-map, the strategy map was built up to identify the feasible performance scale indices, and finally, options to follow through were concluded. The goal of this research attempts to develop a complete and robust strategic management system for the case study school that could convert strategy into actiorns. The main conclusions of this research are followed: 1. Though being applicable to a school, the balanced scorecard must be readjusted for its configuration at the right timing. 2. Discover the problems of the case school: strategy was intangible and the case school lacked consensus of strategy; there was a gap between the development of a strategy and its implementation; the performance of strategy couldn¡¦t be measured and get strategic feedback; and the performance measurement system didn¡¦t link with strategy. 3. According to the problems the case school faced, this research uses a systematic method to clarify and refine the vision and strategy framework (the Model of Success) of the school at first, which consists of vision, mission, requirements of success, and guiding principles. Then, based on the Model of Success, BSC can be developed, which contains four perspectives of strategic objectives, measuresand action plans, to help the pulic nursery communicate and manage strategy. 4. The benefits to the case school from building BSC consist of clarifying and refining the vision and strategy and building consensus, implementing strategy well, monitoring the strategy and getting strategic feedback, and linking the performance measurement system with strategy and establishing a complete BSC.

Abstract The globalization tendency has led the new market, the new product, the new point of view, the new ability and the new competitive advantage, the enterprise must have to be able to have the unique competitiveness, the manpower becomes one of enterprise competition most important sharp weapons, the human resources new duty will be guides the enterprise to break through the challenge, the new role must act which from the traditional bracelet. This research is for the purpose of discussing the enterprise the human resources activity situation, enterprise characteristic regarding human resources activity influence, and discusses the human resources function and the human resources potency relations. According to correlation literature discussion, of human resources management function, this research classification will adopt Dr. Bingen Wu's "the organization development","The resource management","the strategy consultation", and"the personnel administration" and so on four big construction surface make the classification. This object of study for aims at of human resources department the enterprise one artificially to execute measures the object, the grand total sends out 782 questionnaire, the returned and effective questionnaire altogether 153, the returns-ratio is 19.8%. The material analysis is take the human resources management function as from variable, as depends on variable potency of weight take the human resources, carries on the variance analysis to examine the human resources management function to the human resources potency whether has the remarkable influence, and utilizes the regression analysis inquisition human resources function to of influence the human resources potency result. These researches concludes: 1.The level of Human resources role is promoted. With the specialty human resources personnel, the human resources highest manager has Master or above school record, and participates in the enterprise operation meeting, shows the importance of the human resources for the enterprise . 2.The human resources function is more perfect, the human resources potency is better. a. The development of organization function is more perfect (make long-term development system for organization, appraisal present situation, draws up the manpower cultivation strategy, impetus organization studies, lead the organization transformation), the potency of the customer capital surface is better. b. The personnel administration function and the resource management function are more perfect (utilizes the multi-dimensional way to hire new employees, salary survey, draws up various levels training plan, result of the achievements to be the dismissal basis, and make the human resource plan for now and the future, base on this to develop education and training plan, achievements evaluation, manpower change and future development plan), the potency of the human capital surface is better. c.The strategy consultation function and the personnel administration function is more perfect (The human department is able to provide the suggestion, the strategy, and drafts the cultivation plan, and also transform the enterprise strategy to the practice of the human resource management, to develop suitable human resources motion, and in hiring, operating, training and keeping, both considering the quality and the cost), then potency of the financial capital surface is better. d.The resource management function is more perfect (draws up the plan for manpower oversupply or shortage, link it to the education and training plan, the manpower changes and the future development in the process), the potency of the structure capital surface is better. The research discovered, the organization should place importance on the investment of the capital of human resource, and coordinates the regulation revision and the human affairs flow improvement, it will conducive toward favor fast also has the system promotion organization's competitiveness

The Fifth Discipline¡¨,written by Dr. Peter M Senge in 1990, offers the prevalent concept of learning organization. Since its release, the book has generated a great deal of enthusiastic responses and much popular support from academic circles and authorities in other related areas of activity, in which people with practical experience regard the concept of learning organization as the source of enterprising competitive advantages. This research takes financial services industry of the automobile as an example, probe into the influence that learning organization characteristics brings in this industry, and combine several theory, with the factor that its influences, the view from the enterprise activity (information-collected ), organizational innovation and organizational performance to make deep analysis of the financial services industry of the automobile. The purposes of the research are as follows:To examine material resource of both learning organization characteristics and organizational innovation. The integration of learning organization characteristics and organizational innovation is a concept that impacts the organizational performance. By applying the concept, a newly developed theoretical structure among learning organization Characteristics, organizational innovation and organizational performance is formed.Probes into the learning organization characteristics in the financial services industry of the automobile to the influence of organizational innovation. Probes into the learning organization characteristics in the financial services industry of the automobile to the influence of organizational performance. Probes into the organizational innovation in the financial services industry of the automobile to the influence of organizational performance The sample of this study has 203 analyse samples effectively in the financial services industry of the automobile.Many quantitative methods, including principal component analysis,confirmatory factor analysis,Pearson correlation,Cronbach¡¦s £\ and LISREL analysis, and used to test the hypothesis of this research. The main findings of this research are as follows: There was significant and direct relationship between learning organization characteristics and organizational innovation. There was significant and direct relationship between organizational innovation and organizational performance.The learning organization characteristics would indirectly affect the organizational performance through the intermediate function of organizational innovation.The learning organization characteristics should have a result of synergy via the way of organizational innovation.

The movement of heavenly bodies, the interchanging of four seasons, the changes of the environment. This is how the universe revolves, it¡¦s like the changes of the environment when you manage your business. There are many businesses that vanish every year in Taiwan; also there are many businesses that become more & more prosperous, how come? The main reason why businesses vanish is because they cannot timely adopt the rapid changes of the environment, and they could not fully adjust to the new changes on the operation of the business. There is no simple reason for the reformation of the organization; there are also no inevitable ways of success. In facing many changes of the environment, what must a business do so that it can be retained longer? How does it deal with change in trend? Does it continue to apply different suitable transformation in the business interior? Using contingent transformation, to make the foundation of the business prolong? The restructuring of the organization must be carry out simultaneously because of the changes in environment, it is a never ending work without limits, during the process it is inevitable to invest large amount of manpower, material resources, as well as producing a considerably large amount of paper works and information. Time and mental efforts must be sacrificed for the knowledge of this process, therefore this research is aimed using case to case method in applying transformation method on the restructuring of the organization, so that it could conveniently search and collect business information as research analysis, probing into the restructuring practice done by other businesses, at the same time sorting it in an case to case manner using an entirely fashionable manner. 1. Informal Interview 2.Viewable Company Information 3.Updated Observation 4.Viewable Records. The said company have gone thru repeated transformation, and encountered a lot of problems during that course, generalized below: 1.Strategy¡Btarget and resources are not integrated; 2.Strategy and target are not unified & regulated; 3.Strategy and target doesn¡¦t communicate adequately; 4. No strategy feedback systematic management and no professional department handler; 5.Interrelated management system didn¡¦t combine with strategy; 6.The high resignation rate of top management. Aimed at the problems above, the said company can carry out rapid systematic restructuring of its organization rules and regulation, usher in new management tolls for the better, and probably intensify educational training, as to improve the organizations culture and member¡¦s quality, and timely adaptation to the environment changes. Key words: Organization transformation, strategy management, implementation strength, Effectively evaluation, Policy management, Balanced Scorecard.

The franchising business in Taiwan has become a war zone during past few years. Many international brands invaded this market with great capital, know-now, training and strong management. These competitions had brought a heavy challenge to the existing franchising business in Taiwan. Many of the original franchising business believe by expanding their location rapidly, it will help them maintain their profit and market share, even keep these competitions at bay. However, many of these franchising are lack of proper evaluation system to help them analysis expanding strategy, instead only relaying on the leader instinct and rough figures from past to make these decisions. Little did these business understand rapid expanding bring series of dynamic disadvantages which will only slowly merge in the future and can not be foreseen by traditional strategy thinking. Therefore this study focus on the dynamic approach to franchising business, using Balanced Scorecard and Strategy Map to over view the goals of the business, extend them into Key Performance Index as feasible goals. Finally defined their boundaries and using System Dynamics approach to create a model, construct the casual relation between different elements, using simulation on scenarios to test these models, hoping to find the critical elements which will be key success to franchising business. This study has the following conclusions: All business starts with a goal, but these goals are hard to define, using a series of Balanced Scorecard and Strategy Map will help business create much feasible targets.Using system dynamics model business will be able to look for anti intuition result which usually interference with best decision making.Using system dynamics model to simulate the scenarios will help business to find their leading index element in the business.Using system dynamics model to simulate the scenarios will help business to find the causal relationship between the key elements.

Turkish software companies are facing massive challenges to survive in today&rsquo / s global and volatile marketplace. Strategic planning, performance measurement and control systems have recently become crucial in overcoming these challenges. Strategic planning simply stands for defining the moves to achieve vision. Environmental and internal assessments are activities which must be conducted prior to defining successful strategies. In this study broad environmental and internal assessments are conducted in an organized manner by using tools and techniques in the literature. Then strategies are identified with suitable techniques. In order to translate the strategy into action and measure the performance the Balanced Scorecard technique is used. Balanced Scorecard is a relatively new approach to strategic management which has been gaining significant importance in academic and industrial communities. Although Balanced Scorecard is a significant strategic management tool, its application is a challenging and demanding issue. In this study we used a methodological approach for putting Balanced Scorecard into action. We believe that this study will present a useful method to small and medium sized software companies for Strategic planning and Balanced Scorecard studies.

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In recent years, information are digitalized with anything, beside internet, local cable companies are trying to upgrade their existing cables to provide many digital services to give their customers other than watching television. The boundary between traditional Internet Service Provider and local cable company slowly diminished. However, this new market require a huge investment with complex government regulation and face of many new competitors. Therefore it is believe a strong strategy tool will come in handy to help the existing company make better business judgments. This study will intend to use Strategy Map, Balanced Score Card to simulate a dynamic review upon this market of digitalized television market, together will create a system dynamic model capable of evaluate many decisions the company will be making in the future. 1. The decision of this business is often under limited resource in different stages, therefore different strategy will be carefully apply to give their best outcome, this model will tend to analysis these situation and come up with best result. 2. Under government¡¦s new digital television regulation, pay per view policy start to merged and been accepted by the consumers. This model will show how this new trend of consumer habit tend to effect the company¡¦s market decision. The study shows that: 1. Digital competition comes with many hidden factors, a robust entry to this market will result a failure on other segment which fail to follow up, this will eventually brings a chain reaction of total devastating outcome. 2. Human capital is another key factor of this subject, most scenario suggest company will be better taking this matter outside the film by using outsourcing. 3. The whole digitalized network require huge amount of capital, a shortage of capital pool forms a ¡§V¡¨ shape in the time curve, resulting a slowly drop of effeteness, this is adjustable by the different type of strategy company use in this matter. 4. Consumer¡¦s extra spending is the key income to the market, Company will need to provide better service to increase the amount of money customers willing to spend to the television service. 5. The model shows a ¡§pay per view¡¨ system will generate less income in the beginning, but better consumer satisfaction in the long run. Once the consumers are believed in the service, they will willing to try out and spend on other service.