The Design and Planning of Balanced Scorecard-A Case Study of One Domestic Newspaper

• Main Authors: Yu-Ting Chou, 周玉婷
• Other Authors: Jiu-Young Jian
• Format: Others
• Language: zh-TW
• Published: 2001
• Online Access: http://ndltd.ncl.edu.tw/handle/97366433071481829290

碩士 === 中原大學 === 會計研究所 === 89 === Abstract In view of the newspaperdom under the intensely competitive environment, the management of operating performances is playing an increasingly important role. Focusing on the domestic newspaper as the research subject, this research tries to understand the newspaperdom’s current strategic goals, performance measurement systems, and the links between it’s performance measurement systems and strategic goals by in-depth interviews. In addition, based on the concept of balanced scorecard, this research suggests a strategic performance measurement system which applies to the newspaper that can facilitate executives to achieve their company’s vision. By conducting case study of a newspaper in Taiwan, this research focuses on the following topics： 1.To understand what the key performance measures of newspaperdom are by analyzing its industry and competition strategies. 2.To understand and analyze whether the performance measurement system practiced in the company is derived from the company strategies, and whether the performance measurement system is linked with the reward system. 3.To plan and design a performance measurement system of balanced scorecard for the company. Based on the outcomes of this research, the following conclusions are reached： 1. The performance measures adopted by the company emphasize much more on the short-term goals than the strategic ones. 2. The performance measures adopted by the company lack caused-and-effect relationship with each other. 3. The performance measurement systems is not fully linked with reward system. 4. This research suggests a strategic performance measurement system that can translate strategies into action that can help company to achieve their long-term goals.