A Study on Impact Factors of Business Value of Biotechnology Industries in Taiwan

碩士 === 亞洲大學 === 經營管理研究所 === 94 === The purpose of the paper is applying Balanced Scorecard to evaluate business value of biotechnology industries in Taiwan via financial statement as measure basis, and to use market value/book value as measure index. It could connect finance and non-finance aspects,...

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Bibliographic Details
Main Authors: Tzu-hsuan Hsu, 許紫璇
Other Authors: Tso-Kwei Peng
Format: Others
Language:zh-TW
Published: 2005
Online Access:http://ndltd.ncl.edu.tw/handle/72368447066897745974
Description
Summary:碩士 === 亞洲大學 === 經營管理研究所 === 94 === The purpose of the paper is applying Balanced Scorecard to evaluate business value of biotechnology industries in Taiwan via financial statement as measure basis, and to use market value/book value as measure index. It could connect finance and non-finance aspects, such as finance, customer, and internal process, learning and growing the four aspects. And measuring factors of business value of biotechnology industry in Taiwan is suitable. This research chooses eight impact factors and implements an empirical regression analysis. The result shows that Balanced Scorecard could evaluate correctly and apply its results as the strategies for enhancing business value. The conclusions of paper are following: Investors have high anticipated with future development in finance aspect. The manager should emphasis on customer relationship management in customer aspect. The company should maintain a given R&D input in internal process aspect. Therefore the employees should be technology redeveloped according to their ability in learning and growing aspect.