| Summary: | 碩士 === 國立東華大學 === 高階經營管理碩士在職專班 === 98 === Abstract
This study is an application example of performance measurement with an integrated data envelopment analysis (DEA) and balanced scorecard (BSC) approach with a four- dimension of assessment indicators of BSC, such as financial, customer, internal processes and learning and growth, to evaluate the relative managerial performances of business units of an example telecommunication company. This study takes 12 different business units of the example telecommunication company as the research objects, during 2007, 2008 and 2009. The sources come from secondary data of different operational statistics of BSC performance assessment of the company in the three years. Using a different performance measurement approach and comparing the differences in annual rankings with that is resulted from the current performance assessment method, the study is aimed to offer an alternative thinking point of view to managers and to achieve the purpose of reviewing and revising the method of performance measurement.
This study uses CCR and BCC models in DEA empirical analysis, making input-oriented performance measurement of the 12 business units. This study compares the advantages and disadvantages of operational efficiency of all dimensions year by year, using slack variables to analyze the relatively inefficient units and assessing the directions and magnitudes to be improved of its resource inputs or outputs, which is taken as a reference for performance improvement. The empirical results indicate that the same assessed units show different efficiency performances while being inspected by different methods of evaluation, with considerably big differences. The BSC measures set by the case corporation are too subjective and complex, and for many items, all business units has reached 100% achievement rate, which makes the rating meaningless, and is doubted to be done simply for the evaluation. Therefore, the case corporation’s using BSC as the only method for performance measurement is to be reflected. Furthermore, the integrated DEA and BSC approach not only shows the benchmarking units that belong to efficient frontiers, but also indicates relatively inefficient units, offering those non-benchmarking units with directions to be improved through slack variable analysis, which is different from BSC showing simply the final results without offering effectively identifying references of improvements for managers.
|
|---|
