| Summary: | 碩士 === 東吳大學 === 會計學系 === 95 === The domestic economic activity has been still in recession for several years, the small companies especially the traditional industries gradually decreased predominance in competition and are obliged to try every endeavor to find out any of proper management system. Hoping via applying diversified thinking model and managing skills that could revive the enterprises; also facilitate executives apply a new management method to integrate enterprise resources, focus strategy goals and improve the core competitive abilities of company. Firmly, improve the management performance and promote the competence.
This research is processing as a case study, focusing on an international trading company in machinery industry. Referring to data collection and to choose specific top managers of main departments of case company for deep visiting- survey and by in-depth interviews. There are some unrevealed problems and challenges existing in case company. Besides, case study firm chooses organized strategic but always not achieve its vision. After analyzing the reasons, only 7% of employees understand the company’s strategic and also department managers just emphasize their routine job. Otherwise, the scale performance measurement indicator used isn’t fair enough and case company focused on short-term financial performance, so it frequently created inconsistency between the development of strategy and its implementation. In other words, case company was often not able to link its long-term strategies with its short-term actions.
The Balanced Scorecard (BSC), proposed formally by Kaplan and Norton in 1992, is a management system that links a company performance measures with its strategies. BSC complements traditional financial indicators with criteria that measure performance from three additional perspectives- those of customers, internal business processes, and learning and growth. This research tries to plan and design a performance measurement system of BSC for the company.
Based on the outcomes of this research, the benefits of BSC to case company are shown as follows: (1) It can be helped to conform the variation for external environment and solve problems. (2) It is an effective way to promote management performance that should be under a combination between monitoring Key Performance Index (KPI) and reward system, (3) It can be translated strategies into action that can help company to achieve their long-term goals.(4) The BSC can promote the management performance indeed. That is, BSC is not only a performance measurement system, but also a management system linking with the strategy planning and reward system.
This case study results and findings can offer a reference for related companies or other enterprises to adopt or consider the BSC as a strategic and management control device in future. Absolutely, to construct such a system could make company act efficiently response against the impacts resulted from the fast variation of external environment and could keep the management more flexible and more competent forever.
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