| Summary: | 碩士 === 淡江大學 === 會計學系 === 93 === The Balanced Scorecard(BSC) theory developed by Kaplan and Norton in 1992 had contributed to a large number of research studies in both the academic and the practical fields. The structure is to exaggerate the balance of norm between financial and non-financial, internal and external, long-term and short-term, ahead and behind. This theory is not only a tool for performance evaluation but also a tool for strategic alliance between companies.
The most important key of an organization that wants to exert efficiency and creates value to reach its vision is execution degree of organizational strategy. “BSC Theory” is a kind of management tool that assists organization in reaching its strategy. The character of balance scorecard makes strategy measurable not only enables employees to better understand their business’ vision and strategy, but also enables managers to track the result of the implementation of strategy.
By reading, interviewing and observing directly documents, data and information to know its visions and developing its suitable strategy with the analysis of SWOT, this research conducts a case study of a medium accounting firm to build up its BSC model.
The research discovers that building up BSC model of the medium accounting firm is able to clarify and identify its vision and strategy and accomplish its strategic goals. By building up BSC model of the medium accounting firm can design efficient and effective performance guidelines to help the medium accounting firm in achieving its mission and vision in a competitive environment.
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