Nowadays, the administration environment is changing rapidly. Since International Institute for Management Development¡]IMD¡^selects ¡§government efficiency¡¨ and ¡§business efficiency¡¨ as the major factors and criteria to compute the rankings of world competitiveness in the World Competitiveness Yearbook. Both governments and enterprises force to innovate and need to strengthen organizational performance to promote work efficiency, and to improve the strategic management system. This research applies the organizational performance theme in public institutions as well as in the operations of private enterprises by using the Balanced Scorecard¡¦s concept for measuring the scale operational activities of organization. To verify the performance of organization management, the questionnaire picks ¡§Likert Scale¡¨ criteria, and adopts the fuzzy membership function transformation to obtain measuring results. The purposes of this research are: 1) to design a performance measure scale with content validity based on Balanced Scorecord; 2) to compare weighted and fuzzy algorithm; 3) to to verify the worth of fuzzy algorithm. The results of this research are: 1) fuzzy algorithm is better than weighted algorithm in validity; 2) the Balance Scorecard helps organizational performance; 3) customer perspective is the first priority of performance measures in the Balanced Scorecard.

This paper adopts a Balanced Scorecard conceptual model, further uses the Factor Analysis, and ANOVA method approach, to empirically measure the strategic position and tour manager performance of travel agencies. The theoretical model identifies an underlying variable construct, financial, customer, internal process, and innovation & learning perspectives which combine traditional subjective or objective measures with operating measures of tour manager performances and the relationships between strategic positions of travel agencies. Those findings of the study provide innovative quantitative methods for measuring the tour manager performance. The results provide an in-depth understanding into the low-cost and differentiation strategy of tour manager performance measure model. According to this research, Taiwanese travel agencies consider 4 financial, 4 customer, 5 internal process, and 5 innovation & learning perspective indicators of tour manager performance measurement which also have relationships with strategic position. Finally, the paper proposes an optimal model that matches the essential needs of low-cost and differentiation strategic development and overcomes the traditional tour manger performance measuring shortcomings.

Abstract In response to the challenges of the globalized knowledge economy as well as the fierce competition from the global society, Bureau of Employment and Vocational Training, Council of Labor Affairs, Executive Yuan, referred to the foreign manpower training policies and developed Taiwan TrainQuali System Scorecard fairly suitable for our national enterprise so as to create the economic peak in Taiwan. It has been still unknown if Taiwan TrainQuali System Scorecard had a significant effect on the organizational performance since Bureau of Employment and Vocational Training, Council of Labor Affairs, commenced the application of Taiwan TrainQuali System Scorecard in 2005. Accordingly, the purposes of this study lied in 1) to study if the adoption of TTQS (Taiwan TrainQuali System) had a significant effect on the organizational performance, 2) to make a differential analysis on the organizational performance generated due to different industry category, and 3) to make a differential analysis on the organizational performance generated due to different employee characteristics. This study sample included Phoenix Tours in the service industry, Sheng Yu Steel Co., LTD in the manufacturing industry, as well as Orient Semiconductor Electronics, LTD in the high-tech industry. This study delivered 580 copies of questionnaires to the employees of Phoenix Tours, Orient Semiconductor Electronics, LTD and Sheng Yu Steel Co., LTD. The effective samples were 354 copies. The founding was described as follows by means of reliable analysis, factor analysis, ANOVA and t-test. 1. The adoption of TTQS had a positively significant rise in the organizational performance. 2. The employees in the service industry had a significantly more positive opinion over the organizational performance after adopting TTQS than those in the manufacturing and service industries. 3. The approval in the increase of the organizational performance after the adoption of TTQS was significantly different due to the different employee characteristics.

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).

Balanced scorecard is a management system, which can be used for implementing organized strategy. Balanced scorecard, originated in America in 1990, emphasizes four-dimension performance appraising should be measured by strategy and be linked to business compensation and reward system. Likewise, Balanced scorecard is not only a performance measurement system, but also a management system linking with the strategy planning and reward system. This research is positioned as a case study focusing on one stock-published company in Security Industry and trying to analyze industry environment. In this research, Balanced scorecard can be considered as strategy-base carrying out BSC model by interview and case study . The purposes are listed as below: 1. Using Balanced Scorecard system in Security Industry company 2. Planning Key Performance Index in Security Industry company. 3. Discussing the necessity for Security Industry and suggest future direction for case company and researchers.

Based on the theory of improving the dynamic alignment of balance scorecard strategy in system dynamics, to discuss the dynamic relations among strategic themes, actions and measurements on the strategy map of case, and Using system dynamics model to simulate the scenarios, which usually interference with best decision making. may offer decision-makers more information to take their business actions. This research discovers mainly as: Inspect between the element and the element is linked together the causes and effects back coupling relations in the system, and originally strategy design again by Systems Thinking. The dynamic BSC would be a strategic assessment tools to support managers to make decisions in a large and complicated organization. Through time delay and the effect of negative feedback loops, strategic actions may cause the change of loops, leading to some side effects. 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. Policymakers tend to pay too much attention to the variations of the short-time measurements than the long-term structural effect of system. When setting KPI, managers have to consider the influence caused by loops and time delay.

The information service industry keeps growing up in Taiwan in recent years. Many local companies of information service follow this trend as well. Management Control System (MCS) is one of the most important factors to make organization grow stably when it develops from star stage to mature stage. So that this research adopts the approach of case study to interview four vice presidents, who are in charge of four different departments in the case company that is leading in information service industry. This research intends to analyze the characteristics of MCS of the case company through deep exploratory case study. Then it will discuss over the differentiation between literature review and real interview. Finally, this research will propose conclusions and suggestions to the domestic companies that want to design and implement MCS. This research analyzes the characteristics of MCS by degree of formalization, participation, communication and information sophistication. The objectives of this research are as follows: 1¡BTo comprehend the characteristics of MCS of information service industry. 2¡BTo compare the difference between different departments in case company. 3¡BTo analyze the relationship between MCS and organization life cycle. The conclusion shows information service industry that belongs to Professional Service can also adopt bureaucratic MCS which is like Mass Service. It depends on the task whether can be identify cleanly. Key Words: management control system, information service industry, scorecard, organization life cycle.

<p> </p><p><strong>Title:</strong> Implementation of Balance Scorecard in public sector - a case study in the community of Tidaholm.</p><p> </p><p><strong>Course:</strong> Thesis in business administration, 15 p</p><p> </p><p><strong>Authors: </strong> Marie Ohlsson and Ola Pettersson</p><p> </p><p><strong>Advisor:</strong> Henrik Linderoth</p><p> </p><p><strong>Purpose:</strong> The purpose of this thesis is to investigate how the balanced scorecard can be formed according to the backgrounds in the community of Tidaholm.</p><p> </p><p><strong>Methodology:</strong> We have chosen a qualitative case study. We work on the supposition of an established theory. And switch between deductive and inductive method, with an abductive method as a result.</p><p> </p><p><strong>Theory:</strong> We work on the supposition of the latest theories from the authors of the balanced scorecard, Robert S. Kaplan and David P. Norton. Our theory includes a description of their models and theoretical discussions about problems among implementation and leadership in organizational changes.</p><p> </p><p><strong>Empirical foundation:</strong> Our empirical foundation describes the backgrounds in the community of Tidaholm for implementation of the balanced scorecard, and compare with Biskopsgården in Gothenburg. The empirical foundation describes how the community of Tidaholm now works with goal-steering, and how Biskopsgården in their whole organization implements the balanced scorecard, suited to the background of Biskopsgården, and based on the latest theories from Kaplan and Norton.</p><p> </p><p><strong>Analysis:</strong> In the analyse we form a suggestion to balanced scorecard for childcare and education in the community of Tidaholm. Our suggestion is suited to public organizations with help from the experiences in Biskopsgården, and finally especially formed for childcare and education in the community of Tidaholm.</p><p> </p><p><strong>Conclusions:</strong> If balanced scorecard shall be functional in a public organization the work with building the balanced scorecard has to be flexible so it fits in the organization. It's harder for the organization to fit in the balanced scorecard than otherwise. To succeed with balanced scorecard one needs to reach simplicity, clearness, workers support and one hundred percent engagement from the board.</p><p><strong> </strong></p>

<p>Bakgrund: Den traditionella ekonomistyrningen kritiserades för att vara kortsiktig och tog inte hänsyn till långsiktiga investeringar. Informationen från ekonomistyrsystemen var för sen, för aggregerad och snedvriden för att vara relevant för ledningen när de skulle ta beslut gällande planering och styrning. Från denna bakgrund skapades Balanced Scorecard (BSc) som kompletterar de historiska finansiella styrtalen med styrtal på de faktorer som påverkar det framtida resultatet. Posten införde 1998 en variant av BSc som de kallar Kompassen i brevnätet där Alvesta brevterminal var ett pilotprojekt. Brevterminalen har nu haft Kompassen i snart tio år och hade olika målsättningar vid införandet av styrkortet vilka också låg till grund för utformningen. Verksamhetsstyrningen har sedan implementeringen förändrats och de arbetar inte längre med styrkortet på samma sätt och ledningen på brevterminalen i Alvesta är idag intresserade av en utvärdering av Kompassen.</p><p>Syfte: Syftet med denna uppsats är att genomföra en utvärdering av Kompassen för brevterminalen i Alvesta genom att jämföra de målsättningar som fanns vid implementeringen med en kartläggning idag. Resultatet av utvärderingen är tänkt som ett beslutsunderlag för ledningsgruppen på brevterminalen i deras fortsatta arbete med Kompassen.</p><p>Metod: Vi har använt en utvärderingsmetod som har sin utgångspunkt i PDCA-cykeln. Det empiriska materialet har samlats in genom semistrukturerade intervjuer och internt material från brevterminalen. Utvärderingen har genomförts genom att målsättningar, utfall och teori jämförts med varandra för att skapa ett beslutsunderlag för ledningsgruppen på brevterminalen.</p><p>Resultat, slutsatser: Vårt utvärderingsinstrument visar att stora delar av målsättningarna vid implementeringen infriats. Då brevterminalen inte längre arbetar med visionsnedbrytning anser vi att dagens Kompass används mer som ett mätsystem och är idag det huvudsakliga kommunikationsmedlet både till personal och överordnad nivå. Utifrån vår utvärdering har vi arbetat fram ett antal förslag på åtgärder som vi anser skulle kunna utveckla verksamhetsstyrningen på brevterminalen.</p>

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