| Summary: | 碩士 === 國立中山大學 === 企業管理學系研究所 === 94 === The Balanced Scorecard(BSC) proposed by Kaplan and Norton(1992) applies four perspectives:Innovative and Learning Perspective, Internal Business Perspective, Customer Perspective, and Financial Perspective.With the scorecard, business units can set of linked financial and nonfinancial measures.Taiwan Power Company(TPC) have implemented the Responsibility Accounting System(RAS)since1993.It is necessary to reconsidering the appropriateness of performance measures for the future comprtition of TPC.The purpose of this study are to examine the fitness of the performance measurements of RAS and to find the suitness of the Balanced Scorecard.This study chooses one of the TPC operation brench as the research case in an attempt using the case studying to check if the strategic business unit(SBU) is suitable of the Balanced Scorecard.
Through interviews at the management level and bibliography reviews, we explore the relevant issues of RAS to realize the effects of RAS in the case.And we obtain 20 evalution indices by questionnaire investigation.After the detailed study, we reach the following conclusions and related recommendation:
1.The performance measurement of RAS has rooms for improving.
2.The more it can match of expectation and satisfaction about the measurement factors, the more it can evaluate the real performance.
3.The Balanced Scorecard is to evaluate the future performance by linking financial and nonfinancial measures.
4.The Balanced Scorecard can combine with the Responsibility Accounting System.
5.Strategic business unit(SBU) is suitable for introducing the measurement system of Balanced Scorecard.
The suggestions to the individual company are to establish balanced scorecard implementing team, strength the strategic and position, develop a computerized information management system , establish a standard operation procedure, and link the financial and nonfinancial measurement factors.
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