The Research of Performance Improvement by Using The Balanced Scorecard: A Survey of Implementations in Small and Large Taiwan Manufacturers

• Main Authors: Wen-Chin (Benny) Liu, 劉文瑾
• Other Authors: Kuo-Qin Yan
• Format: Others
• Language: zh-TW
• Published: 2000
• Online Access: http://ndltd.ncl.edu.tw/handle/65714839326833284987

碩士 === 朝陽科技大學 === 企業管理系碩士班 === 89 === In view of the enterprise vision to draw business strategy into actions for better performance, there are more exploration studies in academy to use the skill of "Balanced Scorecard" (BSC), but there is less experimental study to explain how BSC effects the performance of Taiwan''s enterprises. BSC is composed of four perspectives ---"Financial", "Internal Business Process", "Customer", "Innovation and Learning". To construct the implementation structures to improve enterprise performances, ten management practices that constitute the BSC concept are used to examine the implementation performances of this system. This survey investigates differences between small and large Taiwan’s manufacturers that have adopted the BSC manufacturing systems. Small manufacturing firms always play a significant role in Taiwan’s economy and contribute a lot to its growth and improvement. Research of the phenomena could help all Taiwan manufacturers improving productivity and increase competence successfully. This study also involved data about BSC implementations collected from a large number of Taiwan manufacturers. It provides general information about BSC implementations in small and large manufacturers. Odds ratio was constructed to determine if an association exists between implemented versus not implemented and manufacturers’ size for each BSC practice. Logistics regression models are used to examine the relationships between implementation status of each of the BSC practices and of each of the changes in performance for both small and large Taiwan manufacturers. The results of this study can be summarized as follows: 1. The result of survey shows that the ten management practices of BSC were commonly adopted by Taiwan''s large and small manufacturers. The statistics analysis indicates that the average time to implement BSC management practices by large manufacturers is longer than small scale manufacturers, and the average of implement magnitude of the large manufacturers is also more than small manufacturers. It concludes that there are differences exist between Taiwan''s large and small manufactures concerning implementation time span and the magnitude of BSC management practices. 2. After implementing the management practices of BSC,the percentages of improvements for large manufacturers are more than small ones. The average of improvement items for large manufactures is also greater than that of small manufactures. In general, to adopt proper implementation of BSC practices will result in better performance improvement in Taiwan''s large or small manufactures. 3. It creates business benefits when Taiwan''s large and small manufacturers implementing the ten BSC management practices, especially this one -- "To build up innovation mechanism". Implementation of building up innovation mechanism for both large and small manufacturers brings the significant improvements on "lower cost equipment" and "lower employee training cost". It is obvious the Taiwan large manufacturers implemented more aggressively than small ones in building up innovation mechanism. Therefore, the suggestion will be made for Taiwan small manufacturers to implement and pay more attention on this practice to pursue better performance improvement. In respect to each of the business performance improvements of the Taiwan’s manufacturers, not all the ten BSC management practices are positive related. However, If the performance improvement was obvious for some specific BSC management practice(s), implementation of this (these) specific BSC management practice(s) would be suggested to enhance accordingly. To guide strategy into action, the performance improvements of Taiwan manufacturers can be achieved more greatly while managerial level pay more attention to the major managerial practices. Over all, the findings could suggest that specific BSC management practice(s) implementation could be emphasized in order to achieve better performance vary on different manufacture size.