| Summary: | 碩士 === 東吳大學 === 會計學系 === 106 === With social environmental change, current organization was increasingly getting more complicated and volatile in comparison with previously. It was essential issue to be faced for those industries how to gain an advantage. Distinctive and dominant competitive position, which was enable to become market share or better earning power, was necessary to deliberate among competitive advantage. The imperative for industry to capture advantage requires crafting the “Strategy” for the long-term direction, forecasting and validating development effectiveness in the future. The purpose of the study referring the concept of Balanced Scorecard (BSC), which proposed by Kaplan & Norton, attempted performance appraisal of individual industry to classify four perspectives, which were Customer perspective, Financial perspective, Internal business process perspective and Learning and growth perspective. Through domestic theory of BSC, collection of documents, recognition of strategic goal for internal employee, implementation of performance management, performance indicator in finding and face-to-face depth interview, the core spirit of its system will bring forth the suitable BSC, strategy maps and more motivation effect of key performance indicators (KPI) to individual industry. The results and suggestions revealed as follows:
I. The KPI implementation and strategy management for individual employee of sense of identity indicated “Strongly agree”, “Agree”, “Neutral”, “Disagree ” and “Strongly disagree”. In questionnaire, 15 items in sense of identity were above the median. It concluded that the overall perception for individual employee was generously identical.
II. The four perspectives in KPI ranking listed as follows: “Learning and growth perspective”, “Customer perspective”, “Financial perspective” and “Internal business process perspective”.
III. To achieve strategy consensus, developing KPI framework and strengthening strategic communication were based on strategy in all sectors.
IV. Educational training of BSC implementation enabled staff with individual industry to fully understand what the BSC implication was. Executive was focus on instilling concepts and strategic management, mid-level manager for BSC and KPI, and specialist was responsible of BSC practical execution.
V. Established fair system was to motivate employee morale in enhancing efficiency. Spurred employee to achieve organization target for better contribution was in accordance with training, motivating and assigning talents to balance average in resolving ineffective human resource.
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