ABSTRACT
Institute of Human Resource Management
National Sun Yat-Sen University
Title of the thesis:
The Research on Implementing Performance
Management System Based on Balanced
Scorecard ¡V Using the Taiwanese Branch of a
Multinational Foods Company as an Example
Name: Yuh-Chin Lee
Advisor: Chin-Kang Jen, Ph.D.
Graduate date: July, 2002
Degree conferred: Master
Considering there is only few company implementing Balanced Scorecard in Taiwan, or even if there are some companies already implementing it, they are seldom effectively linked with performance management or other systems. This research is using the Taiwanese Branch of a multinational foods company as an example, and is based on the principle of the single case study method. The topics of this thesis are as follows:
1. To study the individual company¡¦s performance
management system to understand the actual
operation of Balanced Scorecard in the
enterprise, thereafter provides the company¡¦s
experience to those who will use Balanced
Scorecard in the future by introducing step by
step of the individual company¡¦s implementing
process.
2. To point out, through the analyzes of an
individual company¡¦s system and the studies
of related documents, problems that individual
company might encounter during the
implementation of the system, and find out
improving methods.
3. To provide suggestions for improvements to the
individual company.
Based on the findings of this research, the following conclusions are reached:
1. Because the individual company follows
Balanced Scorecard¡¦s concept to implement its
performance management system, thus the system
can runs smoothly and gets good results. The
process starts with the confirmation and
integration of the company vision, mission,
and core values, which will help the company
to build up its conscientious. The second step
is to set up company strategy align with
company vision, mission and core values, and
use Balanced Scorecard to convert this
strategy into the company goal, then develop
its action plans. The third step consists in
monitoring performance results and doing
necessary revisions to ensure the achievement
of the goal. In the end it is necessary to
link the performance results with the reward,
employee development and promotion plan.
2. The problems that individual company
encountered during the system implementation
are as follows:
1) In the area of system design
Because the individual company directly
adopted its mother company¡¦s strategy, and
did not draw out its own strategy map, it
is highly possible that in the future, if
the environment dramatically changes, the
company will need to revise its strategy to
adapt to the changes and might fail to link
the performance management system with the
strategy properly.
2) In the area of processing
a. Lack of complete information supporting
system.
b. Employees¡¦ expectation of a gap between
performance results and performance
bonus payments.
c. Increasing imbalance between employee¡¦s
work and family life.
3. Suggestions to the individual company are as
follows:
1) Build up an individual company's strategy
map, and link the performance
management system tightly with the strategy.
2) Set up an information supporting system
based on Balanced Scorecard.
3) Disclose the linkage between performance
results and performance bonus
payments at the beginning of the
performance cycle.
4) Simplify the work process, and create a
balanced working environment.
| Identifer | oai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0822102-170235 |
| Date | 22 August 2002 |
| Creators | Lee, Yuh-Chin |
| Contributors | Chin Kang Jen, I-Heng Chen, Cheng-Chen Lin |
| 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-0822102-170235 |
| Rights | unrestricted, Copyright information available at source archive |
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