Integrating Balanced Scorecard with Intellectual Capital to Build Performance Evaluation Model for a Liner Shipping Industry / 結合平衡計分卡與智慧資本建構定期航運業經營績效評估模式之研究

博士 / 國立臺灣海洋大學 / 航運管理學系 / 94 / Abstract
A rapid change in information technology and business management, enterprises face more competitions and challenges in Twenty-first century. Strategy management is the key factor for businesses to survive, so managers should plan a performance evaluation management system. A good performance evaluation method not only helps businesses to achieve correct target, but also communicates organization culture. Unfortunately, current performance evaluation management mostly focuses on financial indicators for performance evaluation without taking innovation and customer satisfaction into consideration. However, there are still evaluation systems such as Balanced Scorecard and Intelligence Capital that pay attention to both financial and non-financial indicators.
Though Balanced Scorecard and Intellectual Capital can support cost analysis or control management, they lack quantified indicators to fully express the performance. So, some evaluation tools, such as Data Envelopment Analysis, Analytic Hierarchy Process, or Fuzzy Set Theory, have been well developed to overcome the above mentioned drawbacks.
The purpose of this research is to develop a new performance evaluation system based on four dimensions of Balanced Scorecard by integrating both financial and non-financial approaches with the DEA, AHP, and Fuzzy Set theory. This model could improve the shortcoming of the current performance evaluation that only focuses on financial indicators. Furthermore, it can improve the performance evaluation for linear shipping industry.

Key Words: Balanced Scorecard (BSC), Intellectual Capital (IC), Data Envelopment Analysis (DEA), Analytic Hierarchy Process (AHP), Fuzzy Set Theory, Linear Shipping industry.

Identiferoai:union.ndltd.org:TW/094NTOU5301024
Date January 2006
CreatorsWen-Cheng Lin, 林文晟
ContributorsChin-Feng Liou, Ching-Wu Chu, 劉金鳳, 朱經武
Source SetsNational Digital Library of Theses and Dissertations in Taiwan
Languagezh-TW
Detected LanguageEnglish
Type學位論文 ; thesis
Format156

Page generated in 0.1848 seconds