Performance Evaluation of JIT Manufacturing under BSC Approach
碩士 === 東吳大學 === 會計學系 === 90 === When enterprises adopt Just-in-Time (JIT) manufacturing entirely to pursue excellent result, they need a comprehensive performance evaluation system. The Balanced Scorecard (BSC), which help organizations evaluate performance comprehensively, can be the assistant for...
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ndltd-TW-090SCU003850122015-10-13T14:41:25Z http://ndltd.ncl.edu.tw/handle/79837201181205245687 Performance Evaluation of JIT Manufacturing under BSC Approach JIT生產體系績效衡量之研究--平衡計分卡觀點 Cheng Chang Lin 林盛昌 碩士 東吳大學 會計學系 90 When enterprises adopt Just-in-Time (JIT) manufacturing entirely to pursue excellent result, they need a comprehensive performance evaluation system. The Balanced Scorecard (BSC), which help organizations evaluate performance comprehensively, can be the assistant for continuous improvement of JIT manufacturing. Through questionnaire, this paper will investigate Taiwan manufacturers’ opinions about JIT manufacturing and BSC, and then develop the performance evaluation system of JIT manufacturing under BSC approach. Through the development of performance evaluation system, enterprises that have adopted or want to adopt JIT manufacturing can have a full-scale and proper alternative to be chosen. According to the rating of top 1000 Taiwan manufacturers on Commonwealth Magazine in 2001, this paper delivers questionnaires to top 500 manufacturers. We wants to achieve following purposes: 1.After classifying JIT manufacturing into three level — entirety, category and impletion practice, this paper wants to investigate Taiwan manufacturers’ emphatic degree of JIT manufacturing; 2. Investigate whether manufacturers with different emphatic degree of JIT manufacturing in the JIT entirety and category level have different emphatic degree of the BSC entirety and perspective; 3. Investigate what performance indicators will be focused by those manufacturers with higher emphatic degree of JIT manufacturing in the JIT entirety, categories and impletion practices level; 4.From the opinions of Taiwan manufacturers, this paper develops performance evaluation system of JIT manufacturing under BSC approach. First, this paper finds out that Taiwan manufacturers put considerable emphasis on JIT manufacturing through research analysis. In the JIT entirety and category level, manufacturers with higher emphatic degree of JIT manufacturing have higher emphatic degree of BSC entirety. It shows that those manufacturers have more realization about the importance of evaluating organizations’ performance comprehensively than manufactures with lower emphatic degree of JIT manufacturing. To the part of BSC perspective, emphatic degree of “Innovation and Learning” perspective is lower than other three BSC perspectives, and the difference is large. It shows that Taiwan manufacturers haven’t put balanced emphasis on four BSC perspectives. Manufacturers with higher emphatic degree of JIT manufacturing put more emphasis on the “Customer” and “Internal Business Processes” perspective; manufacturers with lower emphatic degree of JIT manufacturing put more emphasis on the “Financial” and “Innovation and Learning” perspective. Furthermore, this paper gathers performance indicators focused by the manufacturers with higher emphatic degree of JIT manufacturing in the JIT entirety, category and impletion practice level, and then develops performance evaluation system of JIT manufacturing under BSC approach Chun Chen Lee 李春成 2002 學位論文 ; thesis 110 zh-TW |
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碩士 === 東吳大學 === 會計學系 === 90 === When enterprises adopt Just-in-Time (JIT) manufacturing entirely to pursue excellent result, they need a comprehensive performance evaluation system. The Balanced Scorecard (BSC), which help organizations evaluate performance comprehensively, can be the assistant for continuous improvement of JIT manufacturing. Through questionnaire, this paper will investigate Taiwan manufacturers’ opinions about JIT manufacturing and BSC, and then develop the performance evaluation system of JIT manufacturing under BSC approach. Through the development of performance evaluation system, enterprises that have adopted or want to adopt JIT manufacturing can have a full-scale and proper alternative to be chosen.
According to the rating of top 1000 Taiwan manufacturers on Commonwealth Magazine in 2001, this paper delivers questionnaires to top 500 manufacturers. We wants to achieve following purposes: 1.After classifying JIT manufacturing into three level — entirety, category and impletion practice, this paper wants to investigate Taiwan manufacturers’ emphatic degree of JIT manufacturing; 2. Investigate whether manufacturers with different emphatic degree of JIT manufacturing in the JIT entirety and category level have different emphatic degree of the BSC entirety and perspective; 3. Investigate what performance indicators will be focused by those manufacturers with higher emphatic degree of JIT manufacturing in the JIT entirety, categories and impletion practices level; 4.From the opinions of Taiwan manufacturers, this paper develops performance evaluation system of JIT manufacturing under BSC approach.
First, this paper finds out that Taiwan manufacturers put considerable emphasis on JIT manufacturing through research analysis. In the JIT entirety and category level, manufacturers with higher emphatic degree of JIT manufacturing have higher emphatic degree of BSC entirety. It shows that those manufacturers have more realization about the importance of evaluating organizations’ performance comprehensively than manufactures with lower emphatic degree of JIT manufacturing. To the part of BSC perspective, emphatic degree of “Innovation and Learning” perspective is lower than other three BSC perspectives, and the difference is large. It shows that Taiwan manufacturers haven’t put balanced emphasis on four BSC perspectives. Manufacturers with higher emphatic degree of JIT manufacturing put more emphasis on the “Customer” and “Internal Business Processes” perspective; manufacturers with lower emphatic degree of JIT manufacturing put more emphasis on the “Financial” and “Innovation and Learning” perspective. Furthermore, this paper gathers performance indicators focused by the manufacturers with higher emphatic degree of JIT manufacturing in the JIT entirety, category and impletion practice level, and then develops performance evaluation system of JIT manufacturing under BSC approach
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Chun Chen Lee |
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Chun Chen Lee Cheng Chang Lin 林盛昌 |
author |
Cheng Chang Lin 林盛昌 |
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Cheng Chang Lin 林盛昌 Performance Evaluation of JIT Manufacturing under BSC Approach |
author_sort |
Cheng Chang Lin |
title |
Performance Evaluation of JIT Manufacturing under BSC Approach |
title_short |
Performance Evaluation of JIT Manufacturing under BSC Approach |
title_full |
Performance Evaluation of JIT Manufacturing under BSC Approach |
title_fullStr |
Performance Evaluation of JIT Manufacturing under BSC Approach |
title_full_unstemmed |
Performance Evaluation of JIT Manufacturing under BSC Approach |
title_sort |
performance evaluation of jit manufacturing under bsc approach |
publishDate |
2002 |
url |
http://ndltd.ncl.edu.tw/handle/79837201181205245687 |
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