A Strategy Map Integrated Balanced Scorecard Design for the Flower Industry in Taiwan

• Main Authors: Cai, Gan-Cyuan, 蔡耿全
• Other Authors: Liang, Gau-Rong
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/07851831295516290428

碩士 === 國立交通大學 === 工業工程與管理系所 === 97 === The well-known strategy map concept has been applied to integrating the Key Performance Indexes (KPIs) of balanced scorecard for the flower industry in Taiwan. Essentially two important viewpoints are emphasized for the design of KPIs. For the vertical viewpoint, the effort is to distinguish the KPIs at the firm level, at the supply chain level, and at the industry level. For the horizontal viewpoint, the effort is to integrate the KPIs from the financial, the learning and innovation, the internal process, and the customer perspectives. After designing the causality model of the KPIs under the strategy map, the target value of each KPI with its tolerance at each level and at each perspective is specified from a questionnaire-based survey with respect to the five flower supply chains in Taiwan. Then all the KPIs have been implemented through a flower data warehouse based on software Cognos. There the actual values and the target values are compared for evaluating the performances at three different levels. Also the regression analysis in statistics is used to validate the causality model of the KPIs under the strategy map.