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.
| Identifer | oai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0613103-114336 |
| Date | 13 June 2003 |
| Creators | Wang, Tai-An |
| Contributors | none, none, none |
| Publisher | NSYSU |
| Source Sets | NSYSU Electronic Thesis and Dissertation Archive |
| Language | Cholon |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0613103-114336 |
| Rights | campus_withheld, Copyright information available at source archive |
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