Performance Measurement and Balanced Scorecard Implementation:Case Evidence of Taiwan Costco Company

• Main Authors: LI,WEI-RU, 李威儒
• Other Authors: CHANG,JUI-CHUAN
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/577q4q

碩士 === 嶺東科技大學 === 國際企業系碩士班 === 107 === This study explored Performance Measurement and Balanced Scorecard Implementation: Case Evidence of Taiwan Costco Company The balanced scorecard (BSC) is a tool to execute and monitor the organizational strategy by using a combination of financial and non financial measures. It is designed to translate vision and strategy into objectives and measures across four balanced perspectives: financial, customers, internal business process and learning and growth. However, due to the limited amount of samples taken, those study results would be biased. Therefore, this study applied quantities research and develops multiple-item measures of multiple-dimensions amounted to 130 questionnaire in 2019, in a total sample of 120 with valid collection rates of 92.3%. The data gathered were thus analyzed using descriptive statistics, Pearson correlation analysis, multiple regression models. The results indicates (1) that There will be a significantly differences across four balanced perspectives: financial, customers, internal business process and learning and growth with Cosco's employee background variables.(2) The learning and growth profiles of Cosco's employee performance have a significant positive impact on internal business process facets.(3) The customer facet of Cosco company performance has a significant positive impact on financial facet. (4)The financial facet of Cosco company performance has a significant positive impact on learning and growth profiles. (5) The learning and growth of the Cosco company performance has a significant positive impact on customer facet.